Submission of North Carolina Withholding
The University of Georgia will comply with North Carolina Department of Revenue requirements
regarding the submission of taxes withheld from employees’ paychecks.
Reason for policy
The University of Georgia is required to follow State of North Carolina guidelines
for depositing North Carolina state income taxes as per the North Carolina Department
of Revenue’s publication NC-30 (found below in Appendices).
The Payroll Department deposits the total amount of North Carolina tax withheld from
employees’ paychecks plus any adjustments made to North Carolina tax since the last
deposit. UGA withholds an average of at least $250 but less than $2,000 of North Carolina
income tax per month and therefore must electronically file a monthly Withholding
Return, Form NC-5, and pay the tax monthly via secure website. Taxes withheld each
month are due by the 15thof the following month. UGA is not required to file quarterly
returns, however an annual return, Form NC-3, is due by the last day of February each
year. A CD-ROM containing the W-2 file is also submitted at that time.
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for University Business and Accounting Services
Policy Owner: Payroll
Policy Contact:Amanda Webb
Phone Number: 706-542-6935
Explanation: This series documents amounts withheld by Payroll from employees' checks for taxing
authorities. This series may include but is not limited to: the Statement for Claiming
Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance
Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident
Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information
Request Form; and Request for Exemption from State Income Tax Withholding. Individual
forms may include employees' names, addresses, social security numbers, and tax identification
numbers. Documents must be retained for five (5) years after superseded or employee
(Board of Regents: Tax Withholding Authorization Records 0472-04-037)
Record copy: The Payroll Department will maintain a file of North Carolina tax payment information.
Retention: 4 years
Submission of Federal taxes 2.2
and Georgia state withholding taxes 2.4