- Students and Employees
- Scholarships & Fellowships
- Travel Payments or Reimbursements
- Awards & Royalties
- Honorariums & Payment Definitions
- Tax Return Filing Information and Assistance
- Tax Treaty Information and Annual Renewal
- Working Outside of the United States
What We Do
International Compensation and Taxation (ICT) assists NC State to successfully compensate and tax the university’s foreign national students, scholars, and employees. International Compensation and Taxation is responsible for ensuring compliance with payment and taxation regulations and procedures as well as providing guidance for the University’s employees working outside of the United States. ICT stays current with relevant U.S. Citizenship and Immigration Service (USCIS), Department of Labor, Internal Revenue Service (IRS), and NC Department of Revenue (NC DOR) regulations, policies, and compliance.
All Foreign Nationals who employed on campus or who will receive a fellowship, scholarship, and certain payments processed through the University Controller’s office are required to have a tax assessment.
A tax assessment is a review of your tax liability in the United States based on treaties that the US has with other nations. In many cases, you may be exempt from paying some, if not all, US taxes; however, you will not be eligible for these exemptions until you complete your tax assessment. You should schedule a tax assessment as soon as you know that you are (1) going to be employed on campus or (2) receiving a fellowship/scholarship, or (3) receiving payments from the University Controller’s office.
A tax assessment is a requirement of your employment and must be completed prior to you receiving your first paycheck. For your appointment you will need to complete the ICT Information Form (This would link to the FNIF pdf- which is attached to e-mail)
****Special Note: If you are in H1B, TN, E-3, or O-1 status please email email@example.com directly for an appointment. ****
Important News and Updates
Welcome New International Students and Scholars to NC State University!
Below you will find information and instructions to ensure your first payment will be paid and taxed correctly. Please be sure to review the checklist below to confirm you have completed all required steps for employment.
Step 1- Schedule your tax assessment. ( https://ietncsu.acuityscheduling.com/schedule.php )
Step 2- Apply for your Social Security Number.
Step 3- Provide ICT with your Social Security Number.
Step 4- Set up direct deposit (add link for how to set up DD both in the payroll system and in the scholarship system.)
Step 5- Consent to receive online W-2
If you are a new student and have either an assistantship or a part time job on campus you will be paid on a biweekly basis. Please note there is a two-week lag between your first day of employment and your first paycheck.
|Pay Period Begin Date||Pay Period End Date||PAYDAY|
For more information, concerning paydays please visit: add link to payroll calendars.
Beware of IRS Tax Scams
Be aware of phone scams where callers claim to be from the Internal Revenue Service (IRS) and threaten to have a person arrested or deported for owing taxes.
New Phone Scam Involves Bogus Certified Letters (Updated June 2017)
Beware of a new scam linked to the Electronic Federal Tax Payment System (EFTPS), in which fraudsters call to demand an immediate tax payment through a prepaid debit card. This scam is being reported across the country.
Don’t be tricked. Even if you do owe taxes, the IRS will never:
- Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. The IRS does not use these methods for tax payments. Generally, the IRS will first mail a bill to any taxpayer who owes taxes. All tax payments should only be made payable to the U.S. Treasury and checks should never be made payable to third parties.
- Threaten to immediately bring in local police or other law-enforcement groups to have the taxpayer arrested for not paying.
- Demand that taxes be paid without giving the taxpayer the opportunity to question or appeal the amount owed.
- Ask for credit or debit card numbers over the phone.
- Threaten to call immigration authorities.
For anyone who doesn’t owe taxes and has no reason to think they do:
- Do not give out any information. Hang up immediately.
- Contact the Treasury Inspector General for Tax Administration to report the call. Use their IRS Impersonation Scam Reporting web page. Alternatively, call 800-366-4484.
- Report it to the Federal Trade Commission. Use the FTC Complaint Assistant on FTC.gov. Please add “IRS Telephone Scam” in the notes.
For anyone who owes tax or thinks they do:
- View your tax account information online at IRS.gov to see the actual amount you owe. You can then also review your payment options.
- Call the number on the billing notice, or
- Call the IRS at 800-829-1040. IRS workers can help.
The IRS does not use email, text messages or social media to discuss personal tax issues, such as those involving bills or refunds. For more information, visit the “Tax Scams and Consumer Alerts” page on IRS.gov. Additional information about tax scams is available on IRS social media sites, including YouTube videos.
Visit uscis.gov/avoidscams for more information on common scams targeting foreign nationals.
For a reference guide regarding whether you can pay someone at NC State in a non-immigrant visa classification, please refer to the:
These tools are meant to be a quick reference for initial consultation only and does not cover all possible scenarios. For additional information and guidance regarding payment of foreign nationals, please e-mail firstname.lastname@example.org.
International Compensation and Taxation works closely with multiple campus partners which include:
International Compensation and Taxation
Campus Box 7233
1220 Varsity Drive
(Adjacent to the Joyner Center and the McKimmon Center)
Raleigh, NC 27695-7233
Wolfline Information: http://www2.acs.ncsu.edu/trans/wolfline/schedules.html
*On campus map our office is listed as “Creative Svc”
Michelle Anderson, International Compensation and Taxation Manager
Karen Lundin, International Compensation and Taxation Specialist
Robert Evans, International Compensation and Taxation Specialist