North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter B - BENEFITS
Section .0100 - CLAIMS FOR UNEMPLOYMENT INSURANCE BENEFITS
Section 24B .0104 - INFORMATION TO BE PROVIDED TO CLAIMANTS FILING A NEW CLAIM

Universal Citation: 04 NC Admin Code 24B .0104

Current through Register Vol. 39, No. 6, September 16, 2024

A claimant filing a new claim for benefits shall be informed that:

(1) unemployment benefits are subject to federal and state income tax;

(2) he or she may elect to have federal and state income tax deducted and withheld from the payment of unemployment benefits;

(3) he or she may change a previous withholding status; and

(4) any amounts deducted and withheld for taxes shall be only after amounts are deducted and withheld under any other provisions of the Employment Security Law.

Authority G.S. 96-4; 96-14.2;
Eff. July 1, 2015.

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