Payroll and Employment Tax for Foreign Nationals

The information on this page provides a basic overview of what a foreign national should know before receiving any payment from North Carolina State University. Foreign nationals in the United States are classified as either resident aliens or nonresident aliens for tax purposes. Their tax obligations differ significantly based on this classification. The International Compensation and Taxation (ICT) team in Payroll is responsible for ensuring proper taxation of all foreign nationals and scholarship/fellowship recipients.