North Carolina New Business Registration Guide

State Tax Agencies

• North Carolina Department of Revenue (NCDOR)

• North Carolina Department of Commerce – Division of Employment Security (DES)

Types of Tax

• State Withholding Income Tax

• State Unemployment Insurance (UI) Tax

North Carolina Withholding Income Tax

Registration Steps

1. Register for a Withholding Tax Account ID

• Visit the NCDOR website

• Click on the Taxes & Forms dropdown

• Select Business Registration, then click Withholding

• Click Next and enter required business information

• Upon submission, your NC Withholding Account ID should be issued immediately

2. Set Up Online Access via NCID

• Go to the North Carolina eBusiness Center

• Click Log In

• Under the NCID login page, click Register

• Choose Business as your user type

• Create a username and password

• An email with a verification code will be sent to complete your registration

Next Steps

• Update your Check account with your North Carolina Withholding Account ID. This number is required for all NCDOR-related interactions to ensure your payroll setup is compliant.

North Carolina Unemployment Insurance (UI) Tax

Registration Steps

1. Register for a UI Employer Account Number

• Visit the DES Employer Services Portal

• Under the Employers dropdown, click Create or Update an Employer Account

• Click the link here to access the employer registration application

• Complete the application online

• You will receive your Employer Account Number (EAN) and unemployment tax rate immediately

2. Set Up Online Access

• Go to the DES website

• Under Steps to Create an Online Account, click Click here

• Select I am a Business/Remitter/Third Party user

• Enter your 7-digit EAN twice and your 6-digit PIN

• Create your sign-in credentials (username and password)

• Enter a valid email address to receive an activation link

• Follow the activation instructions in the email and log in to your DES account

Next Steps

• Update your account with your North Carolina Employer Account Number. This number is required for all interactions with DES and to ensure your unemployment reporting is accurate.