North Carolina requires businesses with employees to register for a withholding tax account.
North Carolina calls this account a NC Dept of Revenue Acct and assigns businesses a NC Dept of Revenue Acct ID No.
North Carolina prefers employers register online, there is no registration fee.
Follow this link to the North Carolina Department of Revenue's "Online Business Registration" page and follow the instructions to set up the withholding tax account: https://eservices.dor.nc.gov/ncbusreg/
You can find more information about the agency process for registration here: https://www.ncdor.gov/taxes-forms/business-registration/online-business-registration
After registering online a confirmation number and the issued account ID number will display on the page along with the name of your business. A notice that includes your account ID number will also be mailed to you within five business days