Question Nonresident Individual Nonresident Entity 1. The withholding requirement applies to an individual who does not reside in North Carolina. Non-wage compensation payments for personal services performed in NC are subject to the withholding requirement. Non-wage compensation payments for personal services performed in NC are subject to the withholding requirement.
Withholding is required only if the compensation is for services performed in North Carolina.
The duty day method should be used to allocate compensation for services performed both in NC and other states. Refer to the explanation regarding the duty day allocation method below this table. Withholding is required only if the compensation is for services performed in North Carolina. The duty day method should be used to allocate compensation for services performed both in NC and other states. Refer to the explanation regarding the duty day allocation method below this table.