All North Carolina state government agencies, universities, community colleges and institutions have been tasked with the responsibility of withholding and reporting on payments to nonresident aliens (foreign nations) and foreign vendors in accordance with Internal Revenue Code (IRS) Section 1441 and policies established by the Office of the State Controller (OSC). These policies and procedures can be accessed using the following link: https://www.osc.nc.gov/state-agency-resources/tax-compliance/foreign-nat....
The System Office assists in managing the foreign nationals tax reporting for 53 of the 58 community colleges. Payments and withholdings to nonresident aliens (students, employees, or others) and foreign vendors/contractors by colleges whose reporting is managed by the System Office must certify such transactions to the Systems Accounting & Special Projects Section of the Finance & Operations Division every quarter using the Quarterly Foreign National Payment Certification Form. The Excel template for reporting is e-mailed to the CFOs and controllers at the conclusion of each quarter.
All colleges except those listed below are required to complete the Foreign National Payment Certification form for activities occurring during the quarter:
● Asheville-Buncombe Technical Community College
● Central Piedmont Community College
● College of The Albemarle
● Guilford Technical Community College
● Wake Technical Community College
You may access foreign nationals tax compliance information (including the policy) via our website at http://www.nccommunitycolleges.edu/finance-operations/foreign-national-c.... Please e-mail all completed forms to Judy King at Kingj@nccommunitycolleges.edu
IMPORTANT: This page is not “live” and must be updated manually. As colleges submit these reports we will update these pages, but cannot do it immediately. As a result, there may be a delay of a day or two between the time that files are submitted and colleges are moved to the completed column. Please allow two business days for this type of update.