NORTH CAROLINA

North Carolina tax agencies

• North Carolina Department of Revenue (DOR): Handles income tax withholding.
• North Carolina Division of Employment Security (DES): Handles unemployment tax.

Withholding account registration

Before you register, gather the following information to submit your business registration application online:

• Your Social Security Number (SSN) or Federal Employer Identification Number (FEIN), and North Carolina Secretary of State Number (SOS), if applicable
  • An FEIN is required when registering for wage withholding tax. The NC Secretary of State Identification Number is required if the corporation is registered with the NC Secretary of State's Office.
• Your business name, address, and phone number
• Business partner or responsible person information, if applicable (name, title, SSN, address)
• Details about your business (begin date, type of business, and similar details)

Use this business registration list for detailed information to help you prepare to register.

Register with the Department of Revenue online

After you register with the Department of Revenue online, you'll receive your Account ID and filing frequency.

You'll usually get your Account ID right away after registering online. However, it might take a few days to get a letter in the mail confirming your filing frequency. This letter often comes with a "coupon booklet" that includes your Account ID and how often you need to file taxes.

Here's what your tax schedule might be based on the booklet:

• Quarterly Withholding Return (Form NC-5): You file taxes every three months (most common for new employers).
• Monthly Withholding Return (Form NC-5): You file taxes every month.
• Withholding Payment Voucher (Form NC-5P) and Quarterly Income Tax Withholding Return (Form NC-5Q): You file taxes semi-weekly (typically twice a week).

If you have questions, contact the agency at [phone].

State unemployment insurance (SUI) tax registration

Most companies in North Carolina must start paying unemployment insurance tax once they have:

• Paid $1,500 in wages during a calendar quarter, or
• Had at least one North Carolina employee working for any part of the week for 20 or more different weeks during a calendar year

Register for unemployment tax

After registering, you'll get your account number and tax rate in 4–6 weeks. Keep this in mind when planning your first payroll in this state.

1. Go to the Division of Employment Security website.
2. Read the instructions, and when you're ready, create your online account.
3. Follow the agency's steps to register.

If you have questions, contact the agency at [phone].

Agency websites and contact info

• Revenue Agency: North Carolina Department of Revenue (DOR)
  • Phone: [phone]
• Workforce or Labor Agency: North Carolina Department of Commerce, Division of Employment Security (DES)
  • Employer Line: [phone]