Foreign Nationals Tax Compliance Program
- Policies and Procedures
- Foreign Tax and FNIS, forms, software information, etc.
- Correspondence: General Information - Memos, Seminar info, etc.
- Training Curriculum: Current curriculum, past slide presentations, etc.
- Useful Resources: IRS publications, withholding charts, helpful definitions, useful web links, etc.
The Foreign National Tax Compliance Program is intended to provide state employees with a basic understanding of how nonresident alien tax issues apply to their Agency, University or Community College. The goal of the program is that each agency will be able to identify when the nonresident alien taxation rules apply to specific payment situations; identify appropriate sources for obtaining additional guidance; and understand their reporting and documentation obligations. The Office of State Controller is committed to ensuring compliance with the reporting and withholding of taxes associated with payments made to non-U.S. citizens by universities, community colleges, and other agencies of the State of North Carolina are in accordance with the laws and regulations of the U.S. Citizenship and Immigration Services (USCIS) and the Internal Revenue Service (IRS).