Taxation of Employee Benefits: North Carolina
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.