Do I pay for car rental taxes when renting a car for travel? For official university business, where the university is not directly billed by the rental company, travelers do have to pay...
Does completing a W-8 mean that my payment will be subject to tax withholding? Whether a payment issued to a nonresident taxpayer is subject to tax withholding in the U.S. depends on several factors....
How are taxes calculated on employee’s paychecks? The amount of Federal and State withholding taxes you pay is based on the information employees provide on their W-4...
Is a non-qualified scholarship or fellowship for foreign nationals taxable? Yes. The non-qualified scholarship/fellowship income is taxable and self-reported. The student will not receive a Form 1099 and tax is...
Is a W-9 needed to pay a supplier for royalties? Yes. If making payments for a royalty type payment, a W-9 is needed to set up a new supplier vendor....
Is there a maximum amount to pay on FED MED/EE tax? Unlike Old Age and Survivors Disability Insurance (OASDI, aka Social Security), FED MED/EE (Medicare Tax) is not capped. FED MED/EE...
What is a nonresident alien for tax purposes? A nonresident alien for tax purposes is a non-U.S. citizen who does not meet either the lawful permanent residence (”Green...
What is a resident alien for tax purposes? A resident alien for tax purposes is a non-U.S. citizen who meets either the lawful permanent residence (“Green Card”) test...
What is the difference between a stipend vs. an honorarium? Stipends and honorariums are different in scope and business use. These terms are not interchangeable. A stipend is a fixed...
What types of moving expenses are allowable for employee relocation? To encourage the recruitment of talented employees to the university, NC State allows the payment of three types of relocation...
Where can I find guidance on stipends? The Controller’s Office University Tax Compliance Stipends webpage and/or staff can address any stipend questions. Dwaine Cook • Chief Tax...
Where can I find the tax exemption form? NC State’s Certificate of Exemption Form (E-595E) can be found on the University Controller’s website, under North Carolina Sales and...