Withholding Tax Forms and Instructions To ensure you are able to view and fill out forms, please save forms to your computer and use the latest. Once logged in, navigate to the section for employer withholding.Each new withholding agent who is required to withhold North Carolina income tax must complete and file with the Department an application for a withholding. -Will you provide and sell telecommunications and ancillary services? Tax Characteristics: The corporation is NOT taxed on its income. The income of the S Corporation is taxed to its shareholders. You can fill out a Change in Status Report (Form NCUI 101-A ) online or, if you prefer, you can download Form NCUI 101-A to print, fill out, and mail to DES. The Secretary of State's website provides a fill-in-the-blank form for articles of incorporation, with instructions. North Carolina corporation formation requirements from BizFilings. Our North Carolina guide provides NC incorporation requirements for your business.