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This information was last verified on May 7, 2026. Tax laws may have changed since then.

North Carolinaworking inNorth Carolina

Your Home State

North Carolina

Q: Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding and unemployment from day 1. Unemployment applies to the first $31,400 of wages.

Welcome home!

You live here. North Carolina taxes all your income regardless of where you earn it. Use Form D-400TC to claim credit for taxes paid to other states so you don't get double-taxed.

Work State Tax Rate

Flat 4.25% (2025), 3.99% (2026)

Withholding Starts

Day 1

Law Last Updated

Jan 1, 2026

Employee Obligations (Which Returns YOU Must File)

This is your home state. File North Carolina Form D-400 reporting all income. Claim Form D-400TC for taxes paid to other states.

Employer Obligations (What Your Employer Must Withhold & Remit)

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More from North Carolina · Cross-State Work

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Moving to North Carolina from elsewhere · Cross-State Work

North Carolina → North Carolina in other topics

Employee/Individual Tax Source: https://www.ncdor.gov/taxes-forms/individual-income-tax/individual-income-filing-requirements

Employer/Withholding Source: https://www.ncdor.gov/taxes-forms/withholding-tax

Row last reviewed: May 7, 2026Home state credit form: Form D-400TC

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.