Tip: Start from the federal W-4 calculator to pre-fill your pay and federal results here automatically.
Your Paycheck
Filing Status
Credits & Adjustments (Optional)
Leave blank if you're not sure — these only affect your federal withholding.
$2,200 per child under 17 · $500 per other dependent. Reduces your withholding.
Add extra to cover side income, freelance, or investment income each paycheck.
Non-wage income: freelance, dividends, rental income. Annual total.
If you itemize and deductions exceed the standard deduction. Annual total.
File your North Carolina return
Total withholding per paycheck
$298
$7,757 / year
Gross pay minus federal, FICA, and state taxes
Federal
North Carolina State Tax
North Carolina employers withhold at a flat 4.09% (the 3.99% income tax rate plus 0.1%), so withholding can exceed your final tax.
Ready to file?
File your federal and North Carolina state returns online with E-file.com.
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North Carolina has its own form: the NC-4
Unlike many states, North Carolina does not use your federal W-4 for state withholding. When you start a job, your employer must also collect a North Carolina Employee's Withholding Allowance Certificate: Form NC-4, Form NC-4 EZ, or (for nonresident aliens) Form NC-4 NRA. You fill out the federal W-4 for your federal withholding and the NC-4 for your state withholding.
If you never give your employer an NC-4, they must withhold as if you were single with no allowances. That is the highest-withholding default, so skipping the form usually just means a larger NC refund later.
NC-4 vs. NC-4 EZ: which one do you need?
Use the shorter NC-4 EZ if you plan to claim only the NC standard deduction or the NC child deduction amount, and no NC tax credits. Use the full NC-4 if you expect to itemize on your NC return or claim other NC deductions or credits, since it includes the allowance worksheet.
Allowances on the NC-4 work differently from the old federal W-4. Beyond the standard deduction, you may claim one extra allowance for each $2,500 that your expected NC itemized deductions exceed the standard deduction (or for each $2,500 of adjustments that reduce income), and one for each $103 of expected tax credits. You can always claim fewer than you're entitled to if you would rather have more withheld.
North Carolina's 2026 rate and standard deduction
North Carolina taxes income at a flat 3.99% for 2026, down from 4.25% in 2025. The NC standard deduction is $12,750 for single filers, $25,500 for married filing jointly, and $19,125 for head of household.
Employer withholding is not the same as the return. The NC-30 withholding method uses a slightly higher 4.09% rate (the 3.99% tax rate plus 0.1%), subtracts $12,750 for single and married employees (or $19,125 for head of household) and $2,500 for each NC-4 allowance, so your paycheck may show a bit more NC tax than your final tax bill. The calculator above follows that withholding method (NC-30, Web 11-25).
When to file a new NC-4
If your allowances go down, for example because you stop qualifying for head of household or a deduction, you must give your employer a new NC-4 within 10 days after the change. If your allowances go up, you can submit a new one any time.
If you claimed exemption from withholding on an NC-4 EZ, employers must start withholding again on February 16 unless you file a new form for the year.
North Carolina W-4 FAQ
What is the NC-4 form?+
The NC-4 is North Carolina's Employee's Withholding Allowance Certificate. Your employer uses it to decide how much NC state income tax to withhold from your pay. It is separate from the federal W-4, and there are three versions: NC-4, NC-4 EZ, and NC-4 NRA for nonresident aliens.
What is the North Carolina income tax rate for 2026?+
North Carolina has a flat individual income tax rate of 3.99% for 2026, down from 4.25% in 2025. Employer withholding tables use 4.09% to build in a small cushion.
How do I fill out the NC-4?+
Choose the NC-4 EZ if you will only claim the NC standard deduction or child deduction and no credits. Otherwise complete the NC-4 allowance worksheet, which counts allowances for itemized deductions above the standard deduction, income adjustments, and tax credits. Give the signed form to your employer.
Do I need to fill out both a W-4 and an NC-4?+
Yes. The federal W-4 controls federal withholding and the NC-4 controls North Carolina withholding. If you skip the NC-4, your employer withholds NC tax as single with no allowances.
What is the North Carolina standard deduction for 2026?+
The NC standard deduction is $12,750 for single filers, $25,500 for married filing jointly or surviving spouse, and $19,125 for head of household.
Start with your federal W-4
Your North Carolina withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.
Open the W-4 Calculator →