North Carolina requires businesses with employees to register for an unemployment tax account.
North Carolina calls this account a NC Division of Employment Security Acct and assigns businesses a NC Division of Employment Security Acct No.
North Carolina prefers employers register online, there is no registration fee.
Follow this link to the North Carolina Department of Commerce's "Employment Security" page and follow the instructions to set up the unemployment tax account: https://des.nc.gov/I604/
If the business does not already have an FEIN or NC Withholding Account Number the business must use the paper form NCUI-604 (https://des.nc.gov/PortalCommon/Content/downloads/tax_docs/ncui604.pdf)