Important Notice To Employers and Pension Payers That Withhold North Carolina Income Tax

The purpose of this notice is to inform employers and pension payers of three law changes that affect the withholding of North Carolina income tax from wages and pension payments for 2015. The law changes are applicable to the withholding of North Carolina income tax from wages and pension payments on or after January 1, 2015. The notice also reminds payers of compensation to ITIN contractors of their responsibility to withhold North Carolina income tax.