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 nationals) and foreign vendors in accordance with Internal Revenue Code (IRC) 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-nationals-tax-compliance