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Contact Information

Finance & Administration
PO Box 1510
Pembroke, NC 28372

Phone: 910.521.6209

Location: Lumbee Hall, Room 320
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4% Non-Resident Withholding policy

Controller's Office Policy CO 09 09

Personal Services Income Paid to a Nonresident

North Carolina income tax is required to be withheld from non-wage compensation paid to nonresidents for certain personal services rendered in this State.  The requirement to withhold applies to payers who, in the course of a trade or business, pay more than $1,500 of non-wage compensation to a nonresident individual  or to a nonresident entity for services performed in this State in connection with a performance, an entertainment or athletic event, a speech, or the creation of a film, radio, or television program.  These payers must withhold North Carolina income tax at the rate of four percent (4%) from the compensation.  (Note:  See NC-30, Income Tax Withholding Tables and Instructions for Employers, for a more detailed explanation of requirements.)
Out-of-State corporations must get a Certificate of Authority from the North Carolina Secretary of State to do business in North Carolina prior to payment for services.

Updated: Wednesday, December 11, 2013

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PO Box 1510 Pembroke, NC 28372-1510 • 910.521.6000