North Carolina registration and tax info

How it works

Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.

Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.

Here’s a snapshot of the process:

1. We’ll collect some basic business information from you.
2. Gusto and CorpNet will check the information for accuracy.
3. Your registration application(s) are usually submitted within 3-5 business days.
4. Check the mail for registration info—the state will typically send your tax account numbers and rates to you directly.

CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.

Get started with state tax registration

1. Sign in to Gusto as an admin.
2. Click the Taxes & compliance section and select Tax setup.
3. Under “[State name] Tax Setup”, click Have us register for you.
   • The state you want to register in will only appear in this location once a work address has been added in a new state and an employee has been assigned a work address in that state.
4. Review the price, process, and estimated timeline to completion.
   • We will not charge you the registration service fee until you send us your order.
5. Click Continue.
6. Answer a couple eligibility questions.
   • Note: Gusto can only register for you if you don't yet have a state account already.
7. Click Save & continue.
8. Enter some company information.
   • We’ll pre-populate the information we already have.
9. Click Save & continue.
10. Tell us about your responsible party–this is the person who is to be held accountable for the company’s good standing and a point of contact within the organization for tax purposes.
    • If you're a nonprofit and run into any issues, check out our FAQ section below for more information.
11. Click Save & continue.
12. Enter some state-specific operational information.
13. Click Save and continue.
14. Review all information thoroughly–if any information is incorrect it may delay the process.
    • Heads up: state and local agencies may charge additional fees and increase the estimated turnaround time shown. CorpNet will let you know if that happens.
15. Check the box to acknowledge all info is accurate and you agree to the Terms of Service.
16. Click Send registration order.

After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.

Check the status of your order

When your order is complete you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:

• Reviewing registration details
• Any other state-specific instructions

Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order. 

You can also check the status in your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.

Cancel your order

If an order is already completed, you'll need to contact CorpNet at [email protected] or 1(888) 449-2638 to cancel. They’re open Monday-Friday from 7am-5pm PT.

If your order is still in progress, you can cancel from your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.
4. On the right-side of the page, under "Changed your mind?", click Cancel your order.
5. Let us know why you're canceling.
6. Click Cancel your order.

FAQs

Q: Can I run payroll for my employees before my registration is complete?

A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll. 

If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.

Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet?

A: No–you must have a FEIN entered in Gusto to order a state tax registration.

Q: Where can I see all my tax information?

A: You can see all tax details in the following locations: 

• Gusto–head to the Taxes & compliance and select Tax setup, and scroll to the applicable state tax setup.
• CorpNet–create a CorpNet account and login at any time to review information.
• State online account–once you’ve gained access to your agency accounts, your tax details will also be available there.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: My company is a nonprofit and I'm unable to enter 0% in the responsible party section, what do I do?

A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.

Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.

North Carolina tax agencies

• North Carolina Department of Revenue (DOR) - income tax withholding
• North Carolina Employment Security Commission -unemployment tax

Register a new company

Income tax withholding

New employers in the state of North Carolina can register with the Department of Revenue online to obtain their Department of Revenue Account ID. You should receive your Account ID instantly if successful. You will also receive a notice in the mail a few days later with your Account ID and filing frequency, which both need to be entered in Gusto.

When you receive your coupon booklets from the agency, the forms will be preprinted with the correct Account ID and filing frequency. If the booklet contains a quarterly Withholding Return, (Form NC-5) then you have a quarterly frequency (most common for newer employers). If the booklet contains monthly Withholding Returns (Form NC-5) then you are on a monthly schedule. If the booklet contains Form NC-5P, Withholding Payment Voucher and a Form NC-5Q, North Carolina Quarterly Income Tax Withholding Return then you are a semi-weekly depositor. 

Unemployment tax

Most companies are liable for state unemployment if you have at least one employee in 20 different calendar weeks during a calendar year or pay $1500 in wages in any calendar quarter.

To check if your company is liable and to register for your Employment Security Account Number (also called Unemployment Tax Number) you can visit the Division of Employment Security website and register online. Once registered, you will receive your account number and tax rate in 6-8 weeks. 

Click here to view state-by-state new employer rates and wage bases (not company-specific).

Set up an existing company

Income tax withholding

If you've run payroll in North Carolina previously and are unsure of your Department of Revenue Account ID or filing frequency, you can call the DOR at (877) 252-3052. This information can also be located on your coupon booklets from the agency. The forms will be preprinted with the correct Account ID and filing frequency. If the booklet contains a quarterly Withholding Return, (Form NC-5) then you have a quarterly frequency (most common for newer employers). If the booklet contains monthly Withholding Returns (Form NC-5) then you are on a monthly schedule. If the booklet contains Form NC-5P, Withholding Payment Voucher and a Form NC-5Q, North Carolina Quarterly Income Tax Withholding Return then you are a semi-weekly depositor. 

Unemployment tax

If you've run payroll in North Carolina in the past, you can find your Employment Security Account Number and SUI rate on the Unemployment Tax Rate Assignment (Form NCUI 104) you should have received from the DES. If you're unsure of your info, you should call the agency at (919) 707-1170. 

Click here to view state-by-state new employer rates and wage bases (not company-specific).

North Carolina has three withholding certificates, a full version called the NC-4, a shorter version called the NC-EZ, and a NC-NRA for non-resident alien employees. 

The major differences between the NC-4 and NC-EZ are:

• The NC-4 requires more tax information and calculations than the NC-EZ.

• The NC-4 may result in more precise withholding as a result of the above.

The North Carolina Taxes section can be filled out by employees once the appropriate form and allowances have been determined. However, if the employee chooses “Do not Withhold”* or elects for more than 10 allowances, review the "File the NC withholding certificate" dropdown below as there are additional requirements.

• “Do not Withhold” is also known as “Exempt from withholding” as found on the NC-EZ and NC-NRA.

Gusto will notify you via a sticky on your admin Home page if an employee falls into one of these scenarios. 

Learn how to find a copy of your employee’s W-4s here.

Employers are required to send the NC-4, NC-EZ, or NC-NRA with the North Carolina Department of Revenue when:

• An employee claims more than ten allowances. 
• An employee claims “Do Not Withhold” and you anticipate to pay more than $192 per week in 2019.
  • “Do Not Withhold” is also known as “Exempt from withholding,” found on the NC-EZ and NC-NRA.

Gusto will notify you via a Sticky on your Admin Home page if an employee falls into one of these scenarios. If notified, you'll need to send the NC-4/NC-4EZ/NC-NRA form to:

North Carolina Department of Revenue

Tax-Compliance-Withholding Tax

PO Box 25000

Raleigh, NC 27640-0001

The due dates for filing these certificates are based on your withholding filing schedule:

• If you're a quarterly filer and you receive the NC-4/NC-EZ/NC-NRA during the current quarter, submit the certificate(s) by the current quarter’s filing due date.
• If you are a monthly filer and you receive the NC-4/NC-EZ/NC-NRA during the current quarter, submit the certificate(s) by the third month’s filing due date (20th).

You are always free to submit the certificate(s) earlier than the due date.

Learn more about how to fill out the employee North Carolina Taxes filing status and allowances here.

• Annual Withholding Reconciliation (NC 3)
• Annual Withholding Reconciliation (Monthly Filers) (NC 3M)
• Withholding Payment Voucher (NC 5P)*
• Withholding Return (Quarterly or Monthly Filers) (NC 5)*
• Withholding Return (Semi-weekly payers only) (NC 5Q)
• Wage and Tax Statement (State W2)
• Quarterly Tax Payment Voucher
• Employer's Quarterly Tax and Wage Report (NCUI 101)
• Employer's Quarterly Tax and Wage Report (NCUI 101B) filed when needed
• New Hire Report

• North Carolina Department of Revenue (877) 252-3052
• North Carolina Department of Commerce, Division of Employment Security (919) 707-1150

• Agent name: Tomer London

• Firm Name: ZenPayroll Inc (dba: Gusto)

• FEIN: 453942850

• Email: [email protected]

• Address: 525 20th Street San Francisco, CA 94107 

• Phone: (415) 935-0230

Reminder: If state-specific codes/IDs are requested and you cannot match them to the information above, check the Register a company with the state on your own dropdown of the article.