4 N.C. Admin. Code 24B.0104

Current through Register Vol. 39, No. 12, December 1, 2024

Section 24B .0104 - INFORMATION TO BE PROVIDED TO CLAIMANTS FILING A NEW CLAIM

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.

04 N.C. Admin. Code 24B .0104

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