State Income Tax - NC
General administration:
Department of Revenue
Withholding Tax Division
PO Box 25000
Raleigh, NC 27640-0045
919-733-4626
Request identification number by filing Form AS/RP1 (Registration Application Sales and Use Tax and / or Income Tax Withholding):
Department of Revenue
PO Box 25000
Raleigh, NC 27640
Register for electronic funds transfer (required if twelve month average withholding liability in excess of $20,000) by filing Form AC-EFT-100 (Electronic Funds Transfer Authorization Agreement):
Department of Revenue
Electronic Funds Transfer Section
PO Box 25000
Raleigh, NC 27640-0001
Deposit semi weekly withholdings using Form NC-5P (Income Tax Withholding Payment Voucher):
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0050
Semi weekly depositors report quarterly withholdings by filing Form NC-5Q (Quarterly Income Tax Withholding Return) by last day of month following end of quarter:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0001
Deposit and report monthly withholdings by filing Form NC-5M (Employer's Report of Income Tax Withheld) by 15th day of following month:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0600
Deposit and report quarterly withholdings by filing Form NC-5 (Employer's Report of Income Tax Withheld) by last day of month following end of quarter:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0045
Furnish annual summary statements of wages paid to employees on Form NC-2 or Form W-2 (Wage and Tax Statement) by January 31 and to state on Form NC-3, Form NC-3A, or Form NC-3M (Employer's Annual Reconciliation of Income Tax Withheld) by last day of February:
Form NC-3 or Form NC-3A:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0001
Form NC-3M:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0045
Report annual non-employee compensation in excess of $600 by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by last day of February:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0045
