A person who leases or rents tangible personal property shall also collect tax on the separate retail sale of the property. So a rental is the gross rent to be used in determination.The NC-4 video will help you fill out the NC-4 form to make sure you are having enough tax withheld. To file online, use the eNC3 portal to file your annual withholding reconciliation for North Carolina. Yes, if that is your only income in North Carolina. SmartAsset's North Carolina paycheck calculator shows your hourly and salary income after federal, state and local taxes. Line 1 - Enter amount of North Carolina income tax required to be withheld. PURPOSE - Complete Form NC-4 so that your employer can withhold the correct amount of State income tax from your pay. Learn about income tax withholding and estimated tax payments. Calculate your federal, state and local taxes for the current filing year with our free income tax calculator.