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Finance Division
University Controller’s Office

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 unit in the University Controller’s Office 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.

University Tax Documents and Forms

Looking for a specific university tax document or tax exemption form?

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.

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 reach out to the University Tax Compliance Team regarding the tax consequences of planned university transactions.

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

Frequently Asked Questions

To help NC State staff, faculty and administrators address common tax compliance situations, please refer to the Finance Division Knowledge Base to answer your most frequently asked questions.