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University Controller’s Office

Paying Foreign Nationals

Departmental resources, requirements and procedures paying foreign national employees through University Controller's Office (i.e., Payroll, Accounts Payable, Travel).

International Compensation & Taxation (ICT)

What We Do

International Compensation and Taxation (ICT) assists NC State to successfully compensate and withhold tax as required for the university’s foreign national students, scholars, and employees. ICT is responsible for ensuring compliance with payment and taxation regulations and procedures. 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 documentation requirements.

ICT does not handle immigration-based issues or provide tax return preparation assistance.

Payment Types Processed by ICT

ICT is charged with reviewing and assessing for tax purposes ALL foreign national employee payments including, but not limited to:

  • Student Assistants
  • Grad Assistants
  • Researchers
  • Short-Term Scholars
  • Specialty Occupation Workers (e.g. H-1B)
  • DACA Participants

ICT also reviews tax coding for non-employment based payments to foreign nationals such as:

  • Scholarships
  • Fellowships
  • Student Athletes

Payments to foreign visitors/vendors for services like honoraria for guest lecturing, or reimbursements for approved travel, and royalties are processed by University Accounts Payable.

Visa and Payment Chart – Very useful link for payment of visitors based on their visas.

Tax Assessment

Your visitor should contact the ICT workgroup using ICTquestions@ncsu.edu to receive a tax assessment as soon as you know that you are going to be employed on campus or will be receiving a fellowship/scholarship.

A tax assessment is a requirement of your employment and should be completed prior to the visitor receiving his or her first paycheck. Please email ICTquestions@ncsu.edu for instructions on how to securely submit forms and supporting documentation.  For the assessment, he or she will need to complete the ICT Information Form (also known as the FNIF or Foreign National Information Form).  The link to the form will be provided when the visitor contacts ICTquestions.

Below is an overview of the steps needed to have an assessment performed:

Step 1 (For employment only): The visitor should have already applied for his or her Social Security Card.  Click on this link for application information.

Step 2:  The visitor reaches out to ICTquestions@ncsu.edu to let them know he or she needs a tax assessment.

Step 3:  The ICT workgroup replies to the visitor with what documentation and forms are needed and provides a secure link to a portal that allows the visitor to upload their documents securely.

Step 4:  The visitor must complete any information request forms and provide the immigration or work authorization information through the secure portal.

Step 5:  The ICT workgroup will process information, perform a foreign national tax assessment, and prepare any forms needing signature.  The visitor will receive an email with instructions on how to complete the form(s) that they will return via the secure portal or through mail or campus drop-off, if directed.

Note:  As an employee of NC State, all employees must sign up for Direct Deposit.  Please provide this link (Direct Deposit help) to your visitor if he or she has not already signed up.

It is also strongly recommended that your visitor sign up to receive his or her Form W-2 electronically.  To receive your W-2 electronically, log into MyPack Portal, click on Employee Self Service > Payroll and Compensation > W2/W2c Consent and follow the prompts. Your W-2 form will be uploaded in MyPack Portal as a PDF at the end of January for any time worked the previous calendar year.

International Compensation and Taxation works closely with multiple campus partners which include:

Important Notes on Tax Filing Requirements for Foreign Visitors

All foreign visitors to the United States are required to file income tax returns at yearend if they received income, or complete an informational return (IRS Form 8843) at yearend explaining their activities during the prior year. The Office of International Services provides tax return resources for many types of visitors. The filing date is typically April 15th of the following year. ICT staff members do not receive tax preparation training, and cannot assist in preparing yearend tax returns!

Be certain that the visitor keeps his or her address in MyPack Portal updated at all times, and be sure to notify International Compensation and Taxation at ICTquestions@ncsu.edu of any changes so NCSU can provide them any yearend form they are eligible to receive. (ICT’s visitor database is not tied to the one used by the Office of International Services and will not be updated unless you notify ICT!) If the visitor is returning to their country of origin or will otherwise be separated from NCSU, please notify ICT directly regarding the new mailing address.

Contact ICT:

International Compensation and Taxation
Email: ICTquestions@ncsu.edu
Phone: 919-515-4350

ICT Central Campus Drop Box Location
Administrative Services 2 building
Controller’s Office (First Floor)
2711 Sullivan Drive, Central Campus

Campus Mailing Address for ICT
University Payroll
Campus Box 7233
Attn: ICT

Physical Location
Western Blvd Business Service Bldg
1220 Varsity Drive
Suite 142
(Adjacent to the Joyner Center and across the street from the McKimmon Center)
Please contact ICT first prior to visiting

US Postal Mailing Address
University Payroll
Campus Box 7233
1220 Varsity Drive
Raleigh, NC 27695-7233

Express Delivery/Overnight Service (UPS, FedEx, DHL, etc.)
University Payroll
1220 Varsity Drive
Suite 142
Raleigh, NC 27695-7233