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North Carolinaworking inNorth Carolina
Your Home State
North Carolina
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)
Register for withholding and unemployment from day 1. Unemployment applies to the first $31,400 of wages.
Related guides
More from North Carolina · Cross-State Work
- North Carolina → Mississippi
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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.