×
tax forms found in
Tax Form Code
Tax Form Name

North Carolina Free Printable NC-BR 10-06_webfill.pmd for 2024 North Carolina Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-north-carolina-form-nc-br.pdf, and you can print it directly from your computer.

Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge
NC-BR 10-06_webfill.pmd

NC-BR Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge Web-Fill 10-19 1. Federal Employer ID No.: 2. Type of Ownership: or - Proprietorship Corporation If a corporation, state of incorporation: Partnership LLP ✖ CLEAR Office Use Proprietor’s Social Security No.: LLC 4 PRINT - - Other (Identify) Fiduciary If Corporation or LLC, enter N.C. Secretary of State ID No., if applicable: 3. Legal Business or Owner’s Name: I. Identifying Information 4. Trade Name (DBA Name): 5. Daytime Business Phone: 6. Fax Phone: 7. Email Address: 8. Business Location in N.C.: Street (Not P.O. Box Number) City State 9. Is the business located within city or town limits? 11. Mailing Address: Yes No Zip Code County 10. Number of locations in N.C. Enclose list if more than one. Street or P.O. Box State City Zip Code 12. List responsible persons (President, Treasurer, Chief Financial Officer, Manager, Primary Partners, other officers, etc.): III. Sales & Use Tax and Other Taxes Section II. Withholding Tax Section Name Title Address Social Security No. Complete to apply for an Income Tax Withholding Number. Yes No -Date when wages were or will first be paid in N.C.: -Do you have employees who are subject to N.C. withholding? -Do you make pension payments to N.C. residents? (You are required to file a return beginning with the month or quarter you indicate.) Yes No If yes, do you choose to report the pension payment withholding separately? (See instructions) Yes No -Do you pay compensation (other than wages to employees) to a nonresident entity or a nonresident individual for personal services performed in N.C.? Yes No Yes No -Do you pay compensation (other than wages) to an ITIN contractor for services performed in N.C.? -Total amount you expect to withhold each month: Less than $250 (Quarterly) -If business is seasonal (six or fewer months), fill in circles for months employees are paid: Jan Feb Mar $250 - Less than $2,000 (Monthly) Apr May Jun Jul Aug $2,000 or more (Semiweekly) Sep Oct Nov Dec Complete to apply for a Sales and Use or Other Applicable Number. (You are required to file a return beginning with the month or quarter you indicate.) -When will you start selling or purchasing items or services subject to N.C. taxes and/or service charge? -Will your sales or gross receipts be? Retail (to users or consumers) Wholesale (to registered merchants for resale) Both Retail and Wholesale -What kind of business are you engaged in? (Be specific) -What accounting method will you use?* -Will you provide and sell piped natural gas? -Will you provide and sell electricity? -Will you provide motor vehicle leases or subscriptions? -Will you sell new tires? -Will you sell new appliances? Cash Yes Yes Yes Yes Yes -Amount of sales tax expected each month: -If business is seasonal (six or fewer months), fill in circles for months of sales: Accrual -Are you registering only to remit use tax on purchases? No -Will you provide and sell telecommunications and ancillary services? -Will you provide and sell direct-to-home satellite services? No No -Will you provide and sell other video programming services? No -Will you provide and sell prepaid wireless telecommunications services? No If yes, select filing frequency Monthly Semiannual Less than $100 (Quarterly) Jan Feb Mar No No No No Yes No $100 - Less than $20,000 (Monthly) $20,000 or more (Monthly with Prepayment) Apr Sep May Jun Jul Aug Oct Nov *Sales tax on telecommunications and ancillary services, electricity, and piped natural gas must be reported on the accrual basis. IV. Signature: Yes Yes Yes Yes Title: I certify that, to the best of my knowledge, this application is accurate and complete. Mail to: N.C. Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0100 Date: Dec Form NC-BR Instructions, Web-Fill 10-19 II. Income Tax Withholding Wages: North Carolina law requires withholding of income tax from salaries and wages of all residents regardless of where earned and from wages of nonresidents for personal services performed in this State. The tax must be withheld from each payment of wages, and is considered to be held in trust until it is paid to the Department of Revenue. Due date requirements for reporting and paying the tax depend on the amount of tax withheld each month. Employers withholding less than $250 per month report and pay quarterly. Employers who, on average, withhold at least $250 but less than $2,000 per month report and pay monthly. Employers who, on average, withhold $2,000 or more per month make payments on the dates federal deposits are required and file quarterly reports. Pension Payments: If you are required to withhold federal tax under section 3405 of the Internal Revenue Code on a pension payment to a N.C. resident, you must also withhold State income tax unless the recipient elects no withholding. You must withhold on periodic payments as if the recipient is a single individual with no withholding allowances unless the recipient provides an allowance certificate (Form NC-4P) reflecting a different filing status or number of allowances. For nonperiodic distributions, 4% of the tax must be withheld. Reporting and Paying Pension Withholding: If you already have a wage withholding identification number, you can report and pay the pension withholding with your wage withholding or you may choose to report and pay the withholding tax separately. If you choose to pay pension withholding with wage withholding, you do not have to complete this form. However, if you choose separate reporting of wage and pension withholding, or if you report only pension withholding, you must complete and file this form to obtain a new identification number. Compensation Paid to a Nonresident Individual or Nonresident Entity for Personal Services Performed in North Carolina: If you pay non-wage compensation of more than $1,500 during the calendar year to a nonresident contractor for personal services performed in N.C. in connection with a performance, an entertainment or athletic event, a speech, or the creation of a film, radio, or television program, you must withhold N.C. income tax at the rate of 4% from this non-wage compensation. Compensation Paid to an ITIN Contractor: If you pay non-wage compensation of more than $1,500 during the calendar year to an ITIN contractor, you must withhold North Carolina income tax at the rate of 4% from the non-wage compensation. An ITIN contractor is a contractor who performs services in North Carolina for compensation other than wages and whose taxpayer identification number is an ITIN number instead of a social security number. An ITIN is issued by the Internal Revenue Services to a person who is required to have a taxpayer identification number but does not have and is not eligible to obtain a social security number. Reporting and Paying Withholding from Non-wage Compensation: If you already have a wage withholding identification number, you should report and pay the non-wage withholding with your wage withholding. If you report only non-wage withholding, you must complete and file this form to obtain a withholding identification number. For detailed instructions on reporting and paying tax withheld from wages, pensions, and other non-wage compensation, see Form NC-30, Income Tax Withholding Tables and Instructions for Employers. Form NC-30 is available on the Department’s website at www.ncdor.gov. III. Sales and Use Tax and Other Taxes and Service Charge Every person engaged in business as a retailer or wholesale merchant in this State or a facilitator liable for remittance of sales and use taxes, must obtain a Certificate of Registration. A Certificate of Registration issued by the Department contains the sales and use account ID issued by the Department. A Certificate of Registration allows the retailer or wholesale merchant to issue Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, or the required data elements per N.C. Gen. Stat. § 105-164.28, to obtain tangible personal property, certain digital property or certain services at the time of purchase for resale without paying sales and use tax. A purchaser is liable for a $250.00 penalty for misuse of the Certificate of Exemption per N.C. Gen. Stat. § 105-236(a)(5a). See Form E-595E instructions for the proper use of the form. Every business that purchases taxable tangible personal property, certain digital property, or certain services inside or outside this State for storage, use, or consumption in North Carolina where sales and use tax is not paid to the vendor at the time of purchase is required to obtain a Certificate of Registration to remit use tax due on the purchase price of such items unless the business is currently registered to remit sales tax. In addition to items subject to the general State, applicable local, and applicable transit rates of sales and use tax, a person may register in this section to report and remit tax due on the following: gross receipts derived from sales of electricity or piped natural gas; gross receipts derived from providing telecommunications services and ancillary services or video programming; motor vehicle lease or subscription receipts; scrap tire disposal; white goods (appliances) disposal; and prepaid wireless telecommunications service charge. Business Registration Application Instructions Step 1 - Complete Section I. Identifying Information. Use blue or black ink to complete this form in its entirety and mail to the Department. Line 1 Enter your Federal Employer Identification Number. Important: Federal employer identification numbers are required of all partnerships. If the business is a proprietorship, enter the Social Security Number of the owner. Line 3 If the business is a sole proprietorship, enter the name of the owner. If the business is a corporation or a LLC, enter the legal name. The legal name of the N.C. corporation or LLC is the name shown on the Articles of Incorporation or Articles of Organization filed with the Secretary of State. The legal name of an out-of-state corporation or LLC is the name shown on the Certificate of Authority issued by the Secretary of State. If the business is a partnership, enter the legal name of the partnership and list the partners’ names in Line 12. Line 4 Enter the trade name by which your business is known to the public. Line 8 Enter the N.C. address of the actual business location, not the home address of an individual owner or a representative. Step 2 - Complete Section II. if you are applying for an Income Tax Withholding Number. Step 3 - Complete Section III. if you are applying for a Certificate of Registration, also known as a Sales and Use Tax Number, or for a Users or Consumers Use Tax Registration. Section III. allows a person to request registrations for Other Taxes and Service Charge. Step 4 - Sign and date the application and mail it to N.C. Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0100. The application must be signed by the owner, a partner, a corporate officer, or another authorized individual. Questions can be directed to 1-877-252-3052. Select the Other Inquiries option, then the appropriate tax type. NOTE - The Department will assign you a withholding, sales and use tax, motor vehicle lease and rental tax, scrap tire disposal tax, white goods disposal tax, prepaid wireless telecommunications service charge account number as appropriate, after this application is processed. Use the assigned number to make your tax payments. The amount of tax withheld, any sales tax, or any other taxes or service charge on this application collected are deemed by law to be held in trust by you for the State of N.C. Failure to remit or any misapplication of these funds to the Department of Revenue could result in criminal action.
Extracted from PDF file 2023-north-carolina-form-nc-br.pdf, last modified September 2006

More about the North Carolina Form NC-BR Other TY 2023

We last updated the Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge in February 2024, so this is the latest version of Form NC-BR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form NC-BR directly from TaxFormFinder. You can print other North Carolina tax forms here.

Other North Carolina Other Forms:

TaxFormFinder has an additional 44 North Carolina income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form NC-5 Withholding Return
Form NC-478I (Obsolete) Tax Credit for Research and Development
Form NC-478G Tax Credit - Investing in Renewable Energy Property
Form NC-478 Summary of Tax Credits Limited to 50% of Tax
Form NC-BN Out-of-Business Notification

Download all NC tax forms View all 45 North Carolina Income Tax Forms


Form Sources:

North Carolina usually releases forms for the current tax year between January and April. We last updated North Carolina Form NC-BR from the Department of Revenue in February 2024.

Show Sources >

Historical Past-Year Versions of North Carolina Form NC-BR

We have a total of three past-year versions of Form NC-BR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form NC-BR

NC-BR 10-06_webfill.pmd

2022 Form NC-BR

NC-BR 10-06_webfill.pmd

2021 Form NC-BR

NC-BR 10-06_webfill.pmd


TaxFormFinder Disclaimer:

While we do our best to keep our list of North Carolina Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/index.php/northcarolina/form-nc-br