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. Payments to ordained or licensed members of the clergy are not subject to withholding. A certificate of authority does not apply to individuals. A certificate of authority does not apply to partnerships.