- The new form must be completed by the employee and provided to the employer so the correct amount of State income tax is withheld for any payment periods beginning on or after January 1, 2014.
Likewise, all recipients of pension or annuity payments must complete and provide to their payer a new Withholding Certificate for Pension or Annuity Payments, Form NC-4P ,(Revised 11/25/13) in order to withhold the correct amount of State income tax for any pension payment periods beginning on or after January 1, 2014.
NCDOR will notify employers and pension payers of the new requirement by mail.
Questions: employers or pension payers with questions may call this special help number: 1-877-252-4487. The number will be available until Feb. 28, 2014.