What constitutes a “speech” for purposes of the 4% withholding?

Any speech that amuses, entertains, or informs is subject to the withholding requirement. This includes instructors at seminars that are open to the public for an admission fee or are for continuing education.

Read more:

• Frequently Asked Questions about 4% Withholding
• Frequently Asked Questions About Withholding From Nonresidents for Personal Services Performed in North Carolina