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All North Carolina community colleges have been tasked with the responsibility of withholding and reporting on payments to foreign national individuals and vendors in accordance with the IRS Code Regulations Section 1441 and policies established by the N.C. Office of the State Controller.<\/p>\n
When the College identifies a foreign national or vendor that will be compensated via payroll, accounts payable or financial aid, the appropriate department shall maintain a copy of evidentiary and supporting documentation such as I-9, W-8BEN, I-20, I-94, I-797, passport, and\/or employment authorization card.\u00a0 The evidentiary and supporting documentation shall be provided to the Business Office who will forward to System Office before payment is made.<\/p>\n
If the System Office determines that payments made by the College to a foreign national or vendor are taxable, the College shall withhold federal and\/or state taxes as instructed by the System Office.<\/p>\n
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Adopted: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 February 2022<\/strong><\/p>\n Legal Reference:\u00a0\u00a0 Office of State Controller\u2019s Policy and Procedures Regarding Foreign Nationals<\/a>; NC Community College Foreign National Compliance Program<\/a>;\u00a0 N.C. Community College Written Memoranda CC12-10<\/a> (issued 4\/17\/12);\u00a0 N.C. Community College Accounting Procedures Manual and Reference Guide: Fiscal Procedures<\/a><\/p>\n <\/p>\n Review\/Amended:<\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":" All North Carolina community colleges have been tasked with the responsibility of withholding and reporting on payments to foreign national individuals and vendors in accordance with the IRS Code Regulations Section 1441 and policies established by the N.C. Office of the State Controller. When the College identifies a foreign national or […]<\/p>\n","protected":false},"author":29,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-24930","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t