2026_NC4PURPOSE - Complete Form NC-4 so your employer can withhold the correct amount of State income tax from your wages.
- You may use Form NC-4 EZ if you plan to claim the N.C. standard deduction, plan to claim the N.C. child deduction amount (but no other N.C. deductions), do not plan to claim N.C. tax credits, or qualify to claim exempt status.
- If you are a nonresident alien, you must use Form NC-4 NRA. In general, a nonresident alien is an alien (not a U.S. citizen) who has not passed the green card test or the substantial presence test. (For more information on the green card test and the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens.)
- Complete the . The worksheet will help you determine your withholding allowances based on federal and N.C. adjustments to income, the N.C. child deduction amount, N.C. itemized deductions, and N.C. tax credits. However, you may claim fewer allowances than you are entitled to if you wish to increase the amount of State income tax withheld during the tax
with your employer within 10 days after the change occurs. 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
following calendar year.
- If you have more than one job, determine the total number of allowances you are entitled to claim on all jobs using one NC-4 Allowance Worksheet. Your withholding will usually be most accurate
and zero allowances are claimed for the other. You should also refer to the
Form NC-4, Line 2 (See page 4).
- If you receive nonwage income, such as interest or
dividends, you may be required to make estimated income tax payments
using , to avoid owing interest on the underpayment of estimated income tax. Form NC-40 is
available on the Department’s website at ncdor.gov.
- Generally, you may claim “Head of Household”
of the year, paid more than half of the cost of keeping up a home for the year, and had a qualifying person live with you in the home for more than
half the year.
status only if your spouse died in either of the two preceding tax years and
you meet the following requirements:
1. Your home is maintained as the main household of a child or stepchild
whom you can claim as a dependent; and
spouse died.
- For married taxpayers, both spouses must agree as to whether they will complete the NC-4 Allowance Worksheet based on
spouses’ income, federal and N.C. adjustments to income, the N.C.child deduction amount, N.C. itemized deductions, and N.C. taxcredits to determine the number of allowances.
status, “Married Filing Separately” should consider only his or her
portion of income, federal and N.C. adjustments to income, the N.C.child deduction amount, N.C. itemized deductions, and N.C. tax credits to determine the number of allowances.
All NC-4 forms are subject to review by the North Carolina Department of Revenue. Your employer may be required to
information which has no reasonable basis and results in a lesser amount of State income 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.
Web
10-25
(Enter zero (0), or the number of allowances from Page 2, Line 17 of the NC-4 Allowance Worksheet)
,00.(Enter whole dollars)
First Name (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)M.I.Last Name
Address County
Zip Code (5 Digit)State Country (If not U.S.)
I certify, under penalties provided by law, that I am entitled to the number of withholding allowances claimed on Line 1 above.
Employee’s Signature Date
City
Social Security Number
Web11-24
Single or Married Filing Separately Head of Household