Form NC-4 "Employee's Withholding Allowance Certificate" - North Carolina

What Is Form NC-4?

This is a legal form that was released by the North Carolina Department of Revenue - a government authority operating within North Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2019;
  • The latest edition provided by the North Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form NC-4 by clicking the link below or browse more documents and templates provided by the North Carolina Department of Revenue.

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Download Form NC-4 "Employee's Withholding Allowance Certificate" - North Carolina

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CAROLINA
DEPARTMENT
OF REVENUE
Instructions
For Handwritten
Forms
Before
Guidelines
Sending
Printing
Do not use red ink.
ocopies of returns.
Use blue or black ink.
Submit originals only.
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Do not use dollar
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and Center checkbox
marks.
should be unchecked.
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both sides of paper."
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..............
•·
==-
m
u:
==
=
===
=
Do Not Include This Page
·-·
N C
D(i)
R
-
I
•• · ··=!!! ::: ! : •
NORTH
::::
.
CAROLINA
DEPARTMENT
OF REVENUE
Instructions
For Handwritten
Forms
Before
Guidelines
Sending
Printing
Do not use red ink.
ocopies of returns.
Use blue or black ink.
Submit originals only.
,,___(8)
®
Do not mix form types.
Do not use dollar
Set page scaling to
signs, commas, or
"none." The Auto-Rotate
other punctuation
and Center checkbox
marks.
should be unchecked.
,
t®I
1�
1
Do not select "print on
c;
both sides of paper."
;
1
NC-4
Employee’s Withholding
Web
Allowance Certificate
11-19
PURPOSE - Complete Form NC-4 so that your employer can withhold the
payments using Form NC-40 to avoid underpayment of estimated tax
correct amount of State income tax from your pay. If you do not provide
interest. Form NC-40 is available on the Department’s website at www.
an NC-4 to your employer, your employer is required to withhold
ncdor.gov.
based on the filing status, “Single” with zero allowances.
HEAD OF HOUSEHOLD - Generally you may claim “Head of Household”
filing status on your tax return only if you are unmarried and pay more than
FORM NC-4 EZ - You may use Form NC4-EZ if you plan to claim either the
50% of the costs of keeping up a home for yourself and your dependent(s)
N.C. Standard Deduction or the N.C. Child Deduction Amount (but no other
or other qualifying individuals.
N.C. deductions), and you do not plan to claim any N.C. tax credits.
SURVIVING SPOUSE - You may claim “Surviving Spouse” filing status only
FORM NC-4 NRA - If you are a nonresident alien you must use Form NC-4
if your spouse died in either of the two preceding tax years and you meet
NRA. In general, a nonresident alien is an alien (not a U.S. citizen) who has not
the following requirements:
passed the green card test or the substantial presence test. (See Publication
519, U.S. Tax Guide for Aliens, for more information on the green card test and
the substantial presence test.)
1.
Your home is maintained as the main household of a child or stepchild
for whom you can claim a federal exemption; and
FORM NC-4 BASIC INSTRUCTIONS - Complete the NC-4 Allowance
2.
You were entitled to file a joint return with your spouse in the year of
Worksheet.
The worksheet will help you determine your withholding
your spouse’s death.
allowances based on federal and State adjustments to gross income
including the N.C. Child Deduction Amount, N.C. itemized deductions,
MARRIED TAXPAYERS - For married taxpayers, both spouses must agree
and N.C. tax credits. However, you may claim fewer allowances than
as to whether they will complete the NC-4 Allowance Worksheet based on
you are entitled to if you wish to increase the tax withheld during the tax
the filing status, “Married Filing Jointly” or “Married Filing Separately.”
year. If your withholding allowances decrease, you must file a new NC-4
with your employer within 10 days after the change occurs. Exception:
Married taxpayers who complete the worksheet based on the filing
When an individual ceases to be “Head of Household” after maintaining
the household for the major portion of the year, a new NC-4 is not required
status, “Married Filing Jointly” should consider the sum of both
until the next year.
spouses’ income, federal and State adjustments to income, and State
tax credits to determine the number of allowances.
TWO OR MORE JOBS - If you have more than one job, determine the total
number of allowances you are entitled to claim on all jobs using one Form
Married taxpayers who complete the worksheet based on the filing
NC-4 Allowance Worksheet. Your withholding will usually be most accurate
status, “Married Filing Separately” should consider only his or her
when all allowances are claimed on the NC-4 filed for the higher paying job
portion of income, federal and State adjustments to income, and State
and zero allowances are claimed for the other. You should also refer to the
tax credits to determine the number of allowances.
“Multiple Jobs Table” to determine the additional amount to be withheld on
Line 2 of Form NC-4 (See page 4).
All NC-4 forms are subject to review by the North Carolina Department
of Revenue. Your employer may be required to send this form to the
NONWAGE INCOME - If you have a large amount of nonwage income,
such as interest or dividends, you should consider making estimated tax
North Carolina Department of Revenue.
CAUTION: If you furnish an employer with an Employee’s Withholding Allowance Certificate that contains information which has no
reasonable basis and results in a lesser amount of tax being withheld than would have been withheld had you furnished reasonable
information, you are subject to a penalty of 50% of the amount not properly withheld.
Cut here and give this certificate to your employer. Keep the top portion for your records.
NC-4
Employee’s Withholding Allowance Certificate
Web
10-17
1. Total number of allowances you are claiming
(Enter zero (0), or the number of allowances from Page 2, Line 17 of the NC-4 Allowance Worksheet)
.
,
00
2.
Additional amount, if any, withheld from each pay period (Enter whole dollars)
Social Security Number
Filing Status
Single or Married Filing Separately
Head of Household
Married Filing Jointly or Surviving Spouse
First Name
M.I.
Last Name
(USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)
Address
County
(Enter first five letters)
City
State
Zip Code (5 Digit)
Country (If not U.S.)
Employee’s Signature
Date
I certify, under penalties provided by law, that I am entitled to the number of withholding allowances claimed on Line 1 above.
NC-4 Allowance Worksheet
Part I
Answer all of the following questions for your filing status.
Single -
1.
Will your N.C. itemized deductions from Page 3, Schedule 1 exceed $13,249?
Yes o
No o
2.
Will your N.C. Child Deduction Amount from Page 3, Schedule 2 exceed $2,499?
Yes o
No o
3.
Will you have federal adjustments or State deductions from income?
Yes o
No o
4.
Will you be able to claim any N.C. tax credits or tax credit carryovers?
Yes o
No o
If you answered “No” to all of the above, STOP HERE and enter ZERO (0) as total allowances on Form NC-4, Line 1.
If you answered “Yes” to any of the above, you may choose to go to Page 2, Part II to determine if you qualify for
additional allowances. Otherwise, enter ZERO (0) on Form NC-4, Line 1.
Married Filing Jointly -
1.
Will your N.C. itemized deductions from Page 3, Schedule 1 exceed $23,999?
Yes o
No o
2.
Will your N.C. Child Deduction Amount from Page 3, Schedule 2 exceed $2,499?
Yes o
No o
3.
Will you have federal adjustments or State deductions from income?
Yes o
No o
4.
Will you be able to claim any N.C. tax credits or tax credit carryovers?
Yes o
No o
5.
Will your spouse receive combined wages and taxable retirement benefits of
less than $8,250 or only retirement benefits not subject to N.C. income tax?
Yes o
No o
If you answered “No” to all of the above, STOP HERE and enter ZERO (0) as total allowances on Form NC-4, Line 1.
If you answered “Yes” to any of the above, you may choose to go to Page 2, Part II to determine if you qualify for
additional allowances. Otherwise, enter ZERO (0) on Form NC-4, Line 1.
Married Filing Separately -
1.
Will your portion of N.C. itemized deductions from Page 3, Schedule 1 exceed $13,249? Yes o
No o
2.
Will your N.C. Child Deduction Amount from Page 3, Schedule 2 exceed $2,499?
Yes o
No o
3.
Will you have federal adjustments or State deductions from income?
Yes o
No o
4.
Will you be able to claim any N.C. tax credits or tax credit carryovers?
Yes o
No o
If you answered “No” to all of the above, STOP HERE and enter ZERO (0) as total allowances on Form NC-4, Line 1.
If you answered “Yes” to any of the above, you may choose to go to Page 2, Part II to determine if you qualify for
additional allowances. Otherwise, enter ZERO (0) on Form NC-4, Line 1.
Head of Household-
1.
Will your N.C. itemized deductions from Page 3, Schedule 1 exceed $18,624?
Yes o
No o
2.
Will your N.C. Child Deduction Amount from Page 3, Schedule 2 exceed $2,499?
Yes o
No o
3.
Will you have federal adjustments or State deductions from income?
Yes o
No o
4.
Will you be able to claim any N.C. tax credits or tax credit carryovers?
Yes o
No o
If you answered “No” to all of the above, STOP HERE and enter ZERO (0) as total allowances on Form NC-4, Line 1.
If you answered “Yes” to any of the above, you may choose to go to Page 2, Part II to determine if you qualify for
additional allowances. Otherwise, enter ZERO (0) on Form NC-4, Line 1.
Page
1
NC-4 Allowance Worksheet
Surviving Spouse -
1.
Will your N.C. itemized deductions from Page 3, Schedule 1 exceed 23,999?
Yes o
No o
2.
Will your N.C. Child Deduction Amount from Page 3, Schedule 2 exceed $2,499?
Yes o
No o
3.
Will you have federal adjustments or State deductions from income?
Yes o
No o
4.
Will you be able to claim any N.C. tax credits or tax credit carryovers?
Yes o
No o
If you answered “No” to all of the above, STOP HERE and enter FOUR (4) as total allowances on Form NC-4, Line 1.
If you answered “Yes” to any of the above, you may choose to go to Part II to determine if you qualify for additional
allowances. Otherwise, enter FOUR (4) on Form NC-4, Line 1.
NC-4 Part II
$
.
1.
Enter your total estimated N.C. itemized deductions from Page 3, Schedule 1 ..................................................... 1. _______________________
{
2.
Enter the applicable
$10,750 if Single
N.C. standard deduction
$21,500 if Married Filing Jointly or Surviving Spouse
based on your filing status.
$10,750 if Married Filing Separately
$
.
$16,125 if Head of Household ................................................................ 2. _______________________
$
.
3.
Subtract Line 2 from Line 1. If Line 1 is less than Line 2, enter ZERO (0) ............................................................ 3. _______________________
$
.
4.
Enter an estimate of your total N.C. Child Deduction Amount from Page 3, Schedule 2 ....................................... 4. _______________________
5.
Enter an estimate of your total federal adjustments to income and State deductions from
$
.
federal adjusted gross income ................................................................................................................................ 5. _______________________
$
.
6.
Add Lines 3, 4, and 5 .............................................................................................................................................. 6. _______________________
$
.
7.
Enter an estimate of your nonwage income (such as dividends or interest) ............ 7. _____________________
8.
Enter an estimate of your State additions to federal adjusted gross
$
.
income ................................................................................................................... 8. ______________________
$
.
9.
Add Lines 7 and 8 ................................................................................................................................................... 9. _______________________
$
.
10.
Subtract Line 9 from Line 6 (Do not enter less than zero) ..................................................................................... 10. _______________________
11.
Divide the amount on Line 10 by $2,500 . Round down to whole number ............................................................ 11. _______________________
Ex. $3,900 ÷ $2,500 = 1.56 rounds down to 1
$
.
12.
Enter the amount of your estimated N.C. tax credits ........................................... 12. ______________________
13.
Divide the amount on Line 12 by $134. Round down to whole number ............................................................... 13. _______________________
Ex. $200 ÷ $134 = 1.49 rounds down to 1
14.
If filing as Single, Head of Household, or Married Filing Separately, enter zero (0) on this line.
If filing as Surviving Spouse, enter 4.
If filing as Married Filing Jointly, enter the appropriate number from either (a), (b), (c), (d), or (e) below.
(a)
Your spouse expects to have combined wages and taxable retirement benefits of $0 for N.C. purposes,
enter 4. (Taxable retirement benefits do not include: Bailey, Social Security, and Railroad retirement)
(b)
Your spouse expects to have combined wages and taxable retirement benefits of more than $0 but less
than or equal to $3,250, enter 3.
(c)
Your spouse expects to have combined wages and taxable retirement benefits of more than $3,250 but
less than or equal to $5,750, enter 2.
(d)
Your spouse expects to have combined wages and taxable retirement benefits of more than $5,750 but
less than or equal to $8,250, enter 1.
(e)
Your spouse expects to have combined wages and taxable retirement benefits of more than
$8,250, enter 0 .............................................................................................................................................14. _______________________
15.
Add Lines 11, 13, and 14, and enter the total here ................................................................................................. 15. _______________________
16.
If you completed this worksheet on the basis of Married Filing Jointly, the total number of allowances determined
on Line 15 may be split between you and your spouse, however, you choose. Enter the number of allowances
from Line 15 that your spouse plans to claim ......................................................................................................... 16. _______________________
17.
Subtract Line 16 from Line 15 and enter the total number of allowances here and on Line 1 of your
Form NC-4, Employee’s Withholding Allowance Certificate ............................................................................ 17. _______________________
Page
2
NC-4 Allowance Worksheet Schedules
Important: If you cannot reasonably estimate the amount to enter in the schedules below, you should enter ZERO (0) on Line 1, NC-4.
Schedule 1
Estimated N.C. Itemized Deductions
.
$
Qualifying mortgage interest
__________________
.
$
Real estate property taxes
__________________
.
$
Total qualifying mortgage interest and real estate property taxes*
__________________
.
$
Charitable Contributions (Same as allowed for federal purposes)
__________________
.
$
Medical and Dental Expenses (Same as allowed for federal purposes)
__________________
.
$
Total estimated N.C. itemized deductions. Enter on Page 2, Part II, Line 1
__________________
*The sum of your qualified mortgage interest and real estate property taxes may not exceed $20,000. For married
taxpayers, the $20,000 limitation applies to the combined total of qualified mortgage interest and real estate property
taxes claimed by both spouses, rather than to each spouse separately.
Schedule 2
Estimated N.C. Child Deduction Amount
A taxpayer who is allowed a federal child tax credit under section 24 of the Internal Revenue Code is allowed a deduction
for each dependent child unless adjusted gross income exceeds the threshold amount shown below.
The N.C. Child Deduction Amount can be claimed only for a child who is under 17 years of age on the last day of the year.
Deduction
No. of
Amount per
Estimated
Filing Status
Adjusted Gross Income
Children
Qualifying Child
Deduction
Single
Up to $
20,000
_____________
$ 2,500
______________
Over $
20,000
Up to $
30,000
_____________
$ 2,000
______________
Over $
30,000
Up to $
40,000
_____________
$ 1,500
______________
Over $
40,000
Up to $
50,000
_____________
$ 1,000
______________
Over $
50,000
Up to $
60,000
_____________
$
500
______________
Over $
60,000
_____________
$
-
______________
MFJ or SS
Up to $
40,000
_____________
$ 2,500
______________
Over $
40,000
Up to $
60,000
_____________
$ 2,000
______________
Over $
60,000
Up to $
80,000
_____________
$ 1,500
______________
Over $
80,000
Up to $ 100,000
_____________
$ 1,000
______________
Over $ 100,000
Up to $ 120,000
_____________
$
500
______________
Over $ 120,000
_____________
$
-
______________
HOH
Up to $
30,000
_____________
$ 2,500
______________
Over $
30,000
Up to $
45,000
_____________
$ 2,000
______________
Over $
45,000
Up to $
60,000
_____________
$ 1,500
______________
Over $
60,000
Up to $
75,000
_____________
$ 1,000
______________
Over $
75,000
Up to $
90,000
_____________
$
500
______________
Over $
90,000
_____________
$
-
______________
MFS
Up to $
20,000
_____________
$ 2,500
______________
Over $
20,000
Up to $
30,000
_____________
$ 2,000
______________
Over $
30,000
Up to $
40,000
_____________
$ 1,500
______________
Over $
40,000
Up to $
50,000
_____________
$ 1,000
______________
Over $
50,000
Up to $
60,000
_____________
$
500
______________
Over $
60,000
_____________
$
-
______________
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