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Distributing Division: Tax Administration
Date: 10/6/2022
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The North Carolina Department of Revenue (“NCDOR”) is required by law to review the income tax withholding history of each North Carolina employer to ensure their filing frequency is within statutory guidelines (N.C. Gen. Stat § 105-163.6(e)). If an employer’s filing frequency is not within statutory guidelines, NCDOR is authorized to notify the employer of a new filing frequency (“Affected Taxpayer”). An employer’s filing frequency is based on the average amount of withholding tax the employer withheld in the preceding 12 month period that ended on June 30.
On October 5, 2022, NCDOR will begin mailing a Notice of Change in Filing Frequency – Income Tax Withholding to Affected Taxpayers. If you receive this notice, you must begin filing and paying North Carolina income tax withholding in accordance with the new filing frequency assigned to you beginning January 1, 2023. The notice will include additional details about your new filing frequency, including due dates for withholding returns and payments.
If you have questions about this notice, you may call the Department at
1-877-252-3052 (8:00 am until 4:30 pm EST, Monday through Friday).
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This document issued by the State of North Carolina Department of Revenue. Our mission is to fund public services benefiting the people of North Carolina, we administer the tax laws and collect the taxes due in an impartial, consistent, secure, and efficient manner.
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