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.