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. Line 1 - Enter amount of North Carolina income tax required to be withheld.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. North Carolina employees must complete the NC-4EZ, Employee's Withholding Allowance Certificate or the NC-4, Employee's Withholding Allowance Certificate. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding.