NOTICE: The Finance Policies and Procedures Manual, along with the previous manual, is undergoing changes. These sites are continually updated to reflect changes in business processes. If you cannot find the information you are seeking in these policies, email for more information.
Policies and Procedures

Procedure 1122.1 – Determining Federal and State Income Tax Withholding for Foreign Nationals

Procedure Statement

The University will utilize all state and federal withholding laws in determining taxability for Foreign Nationals. Once the tax status is established, foreign nationals will complete applicable forms.

Forms and Instructions

The Wage and Tax Statement, Form W-2, issued to employees with taxable income, and Form 1042-S, issued to employees with nontaxable income, are used to complete the following forms:

U.S. Nonresident Income Tax Return Form 1040NR and

N.C. Individual Income Tax Return Form D-400

Other Forms, Instructions, and Publications for Foreign Nationals from the Internal Revenue Service (IRS):

Other publications, forms, and instructions provided by the IRS

Related Data



August 24, 2009