The North Carolina Department of Labor (NCDOL) is providing notice to employers that may be affected due to a recent change in federal tax law. Effective January 1, 2022, the Internal Revenue Service (IRS) began requiring state government entities that issue penalties, which includes the NCDOL, to collect specific tax information from employers being inspected for possible safety violations under the Occupational Safety and Health Act of North Carolina (OSHANC).
Pursuant to this federal tax change in IRS Code, NCDOL is now required to request the employer’s Taxpayer Identification Number (TIN) and certification via the IRS W-9 tax form which must include either the Federal Employer Identification Number (FEIN) or the Sole Proprietor Social Security Number.