{"data":{"id":"us-nc/n.c.-gen.-stat.-105-163.1a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-163.1A","heading":"Ordained or licensed clergyman may elect to be considered an employee.","body":"An ordained or licensed clergyman who performs services for a church of any religious denomination may file an election with the Secretary and the church he serves to be considered an employee of the church instead of self-employed. Until a clergyman files an election, amounts paid by a church to a clergyman are not subject to withholding. A church shall withhold taxes from a clergyman's wages after the clergyman files an election with it under this section. (1985, c. 394, s. 2; 1985 (Reg. Sess., 1986), c. 826, s. 9; 1989 (Reg. Sess., 1990), c. 945, s. 6.)","path":["","Article 4A. Withholding; Estimated Income Tax for Individuals."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.1A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"dd2c2e5700e6b77e869250c8fc6b7c97a53b7473792cbf4533737e941c2fa746","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-163.1","next":"us-nc/n.c.-gen.-stat.-105-163.2"},"notice":"GroundRules: Original legal text. Not legal advice."}