Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation Recipients The law which requires North Carolina income tax to be withheld from payments made to nonresidents for personal services and to ITIN contractors has been amended to also require withholding on compensation paid to certain non-wage compensation recipients for services performed in North Carolina. Files Withholding-Directive-2020-final.pdf PDF • 159.49 KB - October 18, 2019
Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation Recipients The law which requires North Carolina income tax to be withheld from payments made to nonresidents for personal services and to ITIN contractors has been amended to also require withholding on compensation paid to certain non-wage compensation recipients for services performed in North Carolina. Files Withholding-Directive-2020-final.pdf PDF • 159.49 KB - October 18, 2019