NC - 30
2017 Income Tax Withholding
Web
11-16
Tables and Instructions
for Employers
New for 2017
• This publication has been revised to reflect legislative
changes which increase the standard deduction
amount and reduce the individual income tax rate.
North Carolina law requires North Carolina income
tax to be withheld from wages at a rate that is 0.1%
higher than the individual income tax rate, which has
been changed to 5.499%. Therefore the withholding
rate on wages paid on or after January 1, 2017,
will be 5.599%. The changes resulted in revisions
to the Formula Tables for the Percentage Method
Withholding Computations and Formula Tables for
Annualized Method Withholding Computations on
pages 15-17, as well as the Wage Bracket Tables on
Pages 19-45.
• An increase to the standard deduction required
adjustments to the Multiple Jobs Table and the
allowance worksheets for Forms NC-4, NC-4 NRA, and
NC-4P. The changes are minor and employees are
not required to submit a new NC-4 unless the number
of withholding allowances to which they are entitled
decrease or the employee has claimed exemption
from withholding. Pension and annuity recipients who
have previously elected not to have State income tax
withheld from their payments do not have to submit
a new NC-4P unless they are revoking their previous
election.
• The terminology “Qualifying Widow(er)” has been
replaced with the statutory term of “Surviving Spouse”
which is defined in Section 2 of the Internal Revenue
Code.
The following forms are no longer included in this
publication. They are available from our website at http://
or you may
request the Department to mail you a form by calling
1-877-252-3052.
NC-BR
Business Registration Application for Income Tax Withholding,
Sales and Use Tax, and Machinery and Equipment Tax
Form NC-4 EZ and Form NC-4
Employee’s Withholding Allowance Certificate
Form NC-4 NRA
You can file your return
Nonresident Alien Employee’s Withholding Allowance Certificate
and pay your tax online at
Form NC-4P
Withholding Certificate for Pension or Annuity Payments
Issued by: North Carolina Department of Revenue, P.O. Box 25000, Raleigh, North Carolina 27640-0001