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Taxation of Employee Benefits: North Carolina

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: XpertHR Editorial Team


  • Same-sex marriage is legal in North Carolina and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable in the state. Same-sex civil unions and domestic partnerships are not recognized in the state. See Same-Sex Couple Health Insurance Benefits.