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What is the North Carolina 4% Withholding Tax?

The North Carolina 4% Withholding Tax is a tax that is levied on:

  1. Personal services in connection with performance, an entertainment or athletic event, a speech, or the creation of a film, radio or television program, performed in North Carolina by nonresidents, and that exceeds $1,500 per calendar year.
  2. An Individual Taxpayer Identification Number (ITIN) holder who performs services in North Carolina for compensation other than wages.

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Updated on February 3, 2022

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