International Taxation


International Compensation and Taxation assists campus to successfully employ and retain foreign national employees needing employment sponsorship on a temporary or permanent basis, as well as ensuring compliance with payment and taxation rules and procedures. ICT stays current with relevant U.S. Citizenship and Immigration Service (USCIS), Department of Homeland Security, Department of State, Department of Labor, Internal Revenue Service (IRS), and NC Department of Revenue (NC DOR) regulations and policies, and compliance.	Do you have questions? For assistance, email ICTQuestions@ncsu.edu ICT Staff Forms Training
Tax Assessment All Foreign Nationals who are going to be employed on campus or who will be receiving a fellowship, scholarship, and certain payments processed through the University Controller’s office are required to have a tax assessment. A tax assessment is a review of your tax liability in the United States based on treaties that the US has with other nations. In many cases you may be exempt from paying some, if not all, US taxes, however, you will not be eligible for these exemptions until you have your tax assessment. You should request a tax assessment as soon as you know that you are (1) going to be employed on campus or (2) receiving a fellowship/scholarship, or (3) receiving payments from the University Controller’s office.
Policies, Procedures & Guidelines Payroll Taxes Payroll Taxes for Foreign Nationals Fellowship Payments – Taxable? Non-taxable? W-2 Wage & Tax Statements Form 1042-S – Foreign Person’s US Source Income Annual Tax Filing Information for Foreign Nationals 2015 Tax Treaty Renewals Employee Self Service Direct Deposit View/Print your W-2 Wage & Tax Statement View/Print your Pay Statements Changing your Pay Statement Print Option Schedules Monthly Payroll Schedule Bi-weekly Payroll
For Departments Visa and Payment Chart: For a quick reference guide on whether you can pay someone at NC State in a non-immigrant visa classification, please see the visa and payment chart. For a quick reference guide on the immigration rules and potential tax liability related to travel reimbursement payments for foreign national students and employees, please see the travel reimbursement chart. These charts are provided as general reference guides only. Please contact the International Employment Manager, the International Employment Taxation Manager, or the OIS office as necessary for additional information and guidance regarding the payment of foreign nationals at NC State. The Office of International Services (OIS) handles all F and J status issues and questions.

International Compensation and Taxation assists campus to successfully employ and retain foreign national employees needing employment sponsorship on a temporary or permanent basis, as well as ensuring compliance with payment and taxation rules and procedures. ICT stays current with relevant U.S. Citizenship and Immigration Service (USCIS), Department of Homeland Security, Department of State, Department of Labor, Internal Revenue Service (IRS), and NC Department of Revenue (NC DOR) regulations and policies, and compliance.

- Do you have questions? For assistance, email ICTQuestions@ncsu.edu
- ICT Staff
- Forms
- Training

Tax Assessment

All Foreign Nationals who are going to be employed on campus or who will be receiving a fellowship, scholarship, and certain payments processed through the University Controller’s office are required to have a tax assessment.

A tax assessment is a review of your tax liability in the United States based on treaties that the US has with other nations. In many cases you may be exempt from paying some, if not all, US taxes, however, you will not be eligible for these exemptions until you have your tax assessment. You should request a tax assessment as soon as you know that you are (1) going to be employed on campus or (2) receiving a fellowship/scholarship, or (3) receiving payments from the University Controller’s office.

Policies, Procedures & Guidelines

Payroll Taxes

Employee Self Service

Schedules

For Departments

Visa and Payment Chart: For a quick reference guide on whether you can pay someone at NC State in a non-immigrant visa classification, please see the visa and payment chart. For a quick reference guide on the immigration rules and potential tax liability related to travel reimbursement payments for foreign national students and employees, please see the travel reimbursement chart. These charts are provided as general reference guides only. Please contact the International Employment Manager, the International Employment Taxation Manager, or the OIS office as necessary for additional information and guidance regarding the payment of foreign nationals at NC State. The Office of International Services (OIS) handles all F and J status issues and questions.