University Tax Compliance

We work to keep NC State staff, faculty and administrators informed about applicable federal and state tax law.

The primary purpose of the Tax Compliance Department is to keep university business officers, staff and faculty, and administrators informed about tax laws and other laws that require university compliance.

It is our goal to ensure that the university is following all applicable state and federal regulations regarding internal and external parties. Key to that is providing accurate and helpful information to everyone who works at NC State.

Below, you’ll find extensive resources concerning tax compliance at NC State.

Disclaimer

These guidelines, bulletins, and presentations are intended as general information only. Tax laws are often complex, open to interpretation, and contain exceptions and special cases; please consult with the university tax and compliance manager regarding the tax consequences of planned university transactions.

Recent Tax Updates

Changing federal and state law can have far-reaching effects on how the university conducts its business. Where feasible, the Tax Compliance Department offers broad guidance on how these changes affect NC State and its employees.

Here is some of the latest guidance:

1099 Reporting

Find out when NC State is required to provide information returns to vendors or individuals that have received payments from the university.

4% Withholding on Nonresident Personal Services

Learn about the withholding of North Carolina income tax on nonwage payments to nonresident individuals and businesses.

Employees vs. Independent Contractors

Know the distinction between NC State employees and independent contractors — and how it affects taxation.

Foreign National Tax Compliance

Get guidance on how the university pays foreign nationals in accordance with IRS and U.S. Citizenship and Immigration Services regulations.

Prizes and Awards

Learn how gifts, prizes and awards that are paid with university funds are considered part of an employee’s income.

Sales and Use Tax

Explore the nuances of NC State’s sales tax obligations — and the circumstances under which it is exempt.

Unrelated Business Income Tax

Find extensive guidance on how to determine when university business is unrelated to its tax-exempt purposes.

University Accountable Plan

Learn about the university’s accountable plan, which allows it to reimburse employees and nonemployees for authorized business expenses.

Frequently Asked Questions

To help NC State staff, faculty and administrators address common tax compliance situations, we’ve created dedicated pages to answer your most frequently asked questions.

General Tax Questions

Learn about the university’s tax status, find its tax identification and exemption numbers, or tackle tax issues concerning foreign nationals.

Sales Tax Questions

Understand the university’s sales tax exemption and know which purchases, payments or reimbursements are not tax-exempt.

4% Withholding Questions

Learn about the 4% withholding on nonresident personal services — for example, speeches, seminars or performances.

International Suppliers Tax Questions

Learn about the different W-8 forms – individuals and entities; See common FAQs on W-8 forms.

Contact Us

While we strive to provide general guidance on issues related to the university’s tax obligations, that guidance may not apply in every case. If you have specific questions about tax compliance, please reach out via tax_compliance@ncsu.edu.

Dwaine Cook

Tax and Compliance Manager

919-513-2866

dwaine_cook@ncsu.edu

Rhonda Melton

Tax Accountant

919-513-4464

rmelton@ncsu.edu

Kimberly Martin