04 NCAC 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.

History Note:        Authority G.S. 96-4; 96-14.2;

Eff. July 1, 2015.