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Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
📖 See our blog for full state business guides
Important: North Carolina has specific withholding allowance requirements.
Employees must use the NC-4, NC-EZ, or NC-NRA to determine their state withholding allowance total. See the Employee setup for NC withholding taxes section for details.
Employers are required to send these forms to the North Carolina Department of Revenue in certain situations. See the File the NC withholding allowance certificate section for details.
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Gusto works with Middesk to register your business for state tax accounts when you hire employees or start working in a new state. We set up state income tax withholding and state unemployment insurance so we can run payroll and file taxes on your behalf.
We can start your registration after all of these are true:
You added a company work address in the new state.
You assigned that address to a new or existing employee.
You checked your Gusto Home page for a registration to-do.
If required, you registered with preliminary state agencies (like the Secretary of State or Department of Licensing and Regulatory Affairs) first and confirmed it's done.
States that require SOS registration before tax setup: Michigan, Missouri, New Jersey, New Mexico, and Vermont.
Middesk cannot help with registration if your business is:
A non-profit that is not a 501(c)(3)
A business that left a PEO
A business that bought another business that was already registered
A business that changed its legal entity type (for example, LLC to Corp)
A Limited Partnership (LP) or Limited Liability Partnership (LLP)
You must also:
Have a FEIN in Gusto
Not already have a tax account in that state
If you already registered with the state, Middesk will cancel the order and you will not be charged.
Included
Middesk registers your business for:
State income tax withholding
State unemployment insurance (SUI)
Not included
Middesk does not register your business for:
Local tax agency registration
Paid Family and Medical Leave (PFML) registration
Third-Party Agent (TPA) access
Power of Attorney (POA) authorization
Some states require TPA or POA for Gusto to file and pay taxes. In most cases, you must set this up yourself after registration. If you need to register for local taxes or PFML, or set up TPA or POA, use the state-specific article for step-by-step instructions.
The cost, steps, and timeline depend on the state. Before you submit anything in Gusto, we show you:
The price
What is included
How long registration usually takes
You are not charged until the order is marked as completed. The charge appears on your next Gusto monthly invoice.
You can also visit the Middesk Help Center to see estimated processing times for each state.
Here is what to expect when Middesk handles your registration:
You answer questions about your business, including:
Basic company info
Contact details
Addresses
Owner or officer info
State-specific details
Middesk reviews your information.
Middesk usually submits your registration within two business days.
A state agency may contact you to verify the request.
⚠️ Important: If you do not respond to a verification call or email within 3–5 business days, the order may be canceled and refunded.
After your order is marked as complete, we add the charge to your next Gusto monthly invoice.
When Middesk receives your tax account numbers, they enter them in Gusto (for most states and agencies). You will get emails from Gusto and Middesk with updates and next steps.
For most states, Middesk receives agency mail during registration and adds your tax info to Gusto. You can view this mail in a digital mailbox. After registration is complete, the agency updates its mailing address to your business address. If you need to take action, we will notify you by email or Home page to-do.
States that mail tax account info directly to your business: Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia. When you receive the letter, check your email for instructions on how to send the info to Middesk.
You can run payroll before registration finishes. However:
Gusto cannot file or pay taxes until all tax account numbers are added.
You may receive late notices or penalties. These are your responsibility.
For unemployment tax, use your state’s new employer rate until you receive the correct one.
Note: You can cancel orders before they are sent to Middesk. Once an order is submitted to Middesk, it cannot be canceled or refunded.
If you need help with any of the registration questions, check Middesk’s Help Center.
In your web browser:
Go to Taxes & Compliance → Tax setup.
Find [State name] Tax Setup.
Click Learn more under “Let us help you register.”
Review the price, process, and timeline. We do not charge you until after your order is complete.
Click Get started on Middesk.
Review everything carefully before submitting. Mistakes can delay registration.
In the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the bottom-right corner, tap More.
Select Taxes & compliance.
Scroll down to Quick links and choose Setup tax accounts.
Scroll down to [State name] tax setup. Tap Learn more.
Review the process, timeline, and pricing. We do not charge you until after your order is complete.
Tap Get started on Middesk.
Share your business information and review everything carefully before submitting. Mistakes can delay registration.
To check your Middesk registration status in Gusto:
Go to Taxes & Compliance → Tax setup.
Find the state and view the status.
Possible statuses include:
Tax registration in progress
We need more information
The state is working on your order
Your registration is complete
Your order is on hold (often due to state requirements)
You have existing tax accounts
We could not complete your registration
If you entered the wrong eligibility date, email [email protected].
Some states require Gusto to have TPA or POA on file before we can file and pay taxes. Middesk usually does not set this up.
Check the state-specific registration article to see if TPA or POA is required for your state.
If there is no TPA or POA section in the state article, it is not needed right now.
If TPA or POA requires an agency portal:
If Middesk creates the agency account during registration, you will find the login details in Gusto: go to Taxes & Compliance → Tax setup after registration.
If Middesk does not create the account but the state requires portal access, you must create the account yourself.
You can only cancel an order before it is submitted to Middesk. Once submitted, orders cannot be canceled or refunded.
To cancel your order:
Go to Taxes & Compliance, select Tax Setup, and scroll to the applicable state.
In the Finish your [state] registration order banner, select Cancel order.
Q: Do I need a FEIN to use Gusto’s registration service?
A: Yes. You must have a FEIN to register through Gusto. If your business is merging or being acquired, Middesk cannot help with registration.
Q: Why can’t I enter 0% ownership or add a commercial owner?
A: Some states require a minimum ownership percentage or an individual owner. If your situation does not meet state rules, you will need to register outside of Gusto.
Q: What if the responsible party is international without an SSN or ITIN?
A: Middesk cannot help in this case. You will need to register directly with the state.
Q: What if I’m not liable for unemployment tax yet?
A: Use today’s date or the expected liability date. Use the new employer rate until you get your company-specific rate.
Q: I need to change information I already submitted. What do I do?
A: Email [email protected].
Q: What if the tax agency contacts me?
A: Respond right away, within 3–5 business days. Missing a verification call or email can cancel your registration order.
Q: When will my tax account numbers be available?
A: Timelines vary by state. Check Middesk’s guidance for estimates.
Q: Can Middesk close my state tax accounts?
A: No. You must close accounts directly with the state.
Visit the Middesk Help Center for help with registration-specific questions.
Contact Gusto from the ( ? ) in your account for all other payroll or tax setup help.
Expand the sections below to learn how to register with state agencies.
You'll work with the following North Carolina agencies when registering for payroll taxes:
North Carolina Department of Revenue (DOR): Handles income tax withholding.
North Carolina Division of Employment Security (DES): Handles unemployment tax.
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.
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 (877) 252-3052.
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
If you need to run payroll but do not yet meet the above requirements, you can still do so. Enter the new employer rate for North Carolina in Gusto for now, and update the rate once you receive it.
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.
Go to the Division of Employment Security website.
Read the instructions, and when you're ready, create your online account.
Follow the agency's steps to register.
If you have questions, contact the agency at (866) 278-3822.
Once you complete registration, take these steps:
Give Gusto third-party access (TPA) so we can help manage your taxes with the agency.
Enter your tax account information in Gusto once you add a valid North Carolina work address for one or more employees.
If you've already registered in North Carolina, you need to enter your tax account details in Gusto. You need to be registered with one or more of the following agencies for Gusto to file and pay taxes on your behalf:
North Carolina Department of Revenue (DOR): Handles income tax withholding.
North Carolina Division of Employment Security (DES): Handles unemployment tax.
If you still need to register, see the Register for NC income and unemployment tax on your own section earlier in this article.
Once you add a valid North Carolina work address in Gusto for one or more employees, you can enter your state tax account information.
To add your North Carolina tax account information:
Go to Taxes & compliance, then select Tax setup.
Find North Carolina Tax Setup and select Manage taxes.
Follow the instructions below for each tax type.
Important: If you edit a tax account number after payments or filings have been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
Next to Withholding Account ID, click Edit to enter your account number. This number is usually nine digits long.
The coupon booklet the agency sends (your Account ID and tax deposit schedule are pre-printed)
If you cannot find your account number, contact the agency at (877) 252-3052.
Next to Filing Frequency, click Edit to enter the tax deposit schedule the agency assigned you.
Here's what your tax schedule might be based on the coupon 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).
The "coupon booklet" from the NC Department of Revenue
If you do not know your tax deposit schedule yet, choose semi-weekly (the fastest option) and update it once it's assigned.
Next to UI Account Number, click Edit to enter your Employment Security Account Number (EAN). This number is usually seven digits long.
The Unemployment Tax Rate Assignment (Form NCUI 104) from the NC Division of Employment Security
If you cannot find your account number, contact the agency at (866) 278-3822.
Next to Unemployment Insurance Tax Rate, click Edit to enter your unemployment rate.
The Unemployment Tax Rate Assignment (Form NCUI 104) from the NC Division of Employment Security
If you cannot find your rate, contact the agency at (866) 278-3822.
If you do not have your assigned rate yet, enter the new employer rate for North Carolina in Gusto in the meantime. Update the rate once you receive it.
Authorize Gusto as your third-party agent (TPA) for the NC Division of Employment Security (DES) so we can keep certain tax information up to date and help troubleshoot tax issues.
Log in to NC SUITs.
From the left menu, select Account Maintenance.
Select Agent Assignment.
Click Add Agent.
In the Agent ID field, enter Gusto's Agent ID: 15813.
Click Search.
Confirm that Gusto's name appears in the Agent Name field.
Select Agent Authorization, then click Save.
Select the checkboxes next to the following roles to assign them to Gusto:
Wage Reports
Payments
Account Maintenance
Tax Rate Information
Note: Do not check the boxes for Unemployment Insurance Claims because Gusto does not support these.
In the Access Begin Dates field, enter the first day of the quarter you want Gusto to file on your behalf. For example:
If your first check date with Gusto was February 17, enter January 1 (the first day of Q1).
If your first check date with Gusto was June 23, enter April 1 (the first day of Q2).
Do not enter an Access End Date.
In North Carolina, employees need to fill out one of three forms for tax withholding:
The NC-4 requires more details and calculations than the NC-EZ, so it might give more accurate tax withholding.
Employees should complete the North Carolina Taxes section in their Gusto account after deciding which form and allowances to use. You can review the NC withholding forms to help your employees determine their filing status and allowances.
Note: If an employee chooses Do not Withhold in Gusto (also called "Exempt from withholding" on the NC form) or selects more than 10 allowances, you may need to take extra steps. Gusto will notify you if this happens on your Home page. See the File the NC withholding allowance certificate section for details.
To find a copy of your employees' W-4s, see our W-4 article.
To follow North Carolina tax laws, employers must send the employee's state tax form (NC-4, NC-EZ, or NC-NRA) to the Department of Revenue if:
The employee claims more than 10 allowances, or
The employee says they are "Exempt" from taxes and they usually make over $200 per week
Note: In Gusto, when an employee chooses Do Not Withhold, it is the same as "Exempt from withholding" on the NC form.
If Gusto notifies you that an employee falls into one of these categories, mail the form to:
North Carolina Department of Revenue Tax Compliance Withholding Tax PO Box 25000 Raleigh, NC 27640-0001
The due dates for filing these forms depend on your filing frequency, but you can always submit them earlier:
Quarterly filers: If you receive the form during the current quarter, send it by that quarter's due date.
Monthly filers: If you receive the form during the current quarter, send it by the 20th of the third month.
NC 3 (Annual Withholding Reconciliation)
NC 3M (Annual Withholding Reconciliation, Monthly Filers)
NC 5* (Withholding Return, Quarterly or Monthly Filers)
NC 5P* (Withholding Payment Voucher)
NC 5Q (Withholding Return, Semi-weekly payers)
NCUI 101 (Employer's Quarterly Tax and Wage Report)
NCUI 101B (Employer's Quarterly Tax and Wage Report)
Filed as needed/required
Quarterly Tax Payment Voucher
Wage and Tax Statement (State W-2)
New Hire Report
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
Revenue Agency: North Carolina Department of Revenue (DOR)
Phone: (877) 252-3052
Workforce or Labor Agency: North Carolina Department of Commerce, Division of Employment Security (DES)
Employer Line: (866) 278-3822
Learn how to close or reopen tax accounts.