Choosing the appropriate method for paying an independent contractor (including the payment of an honorarium) depends on several factors. Please use the table below to select the appropriate payment method:
|Individual - U.S. Citizen||Individual - Foreign National / Non-U.S. Citizen||Business|
Generally not considered an "independent contractor"; use 49er Mart or refer to Pay for Consulting Services
Payments to non-NC based companies and individuals for performance-related events:
Non-wage compensation of more than $1,500 during a calendar year to a non-NC resident contractor for personal services performed in NC in connection with a performance, an entertainment or athletic event, a speech, or the creation of a film, radio or television program, is subject to NC income tax withholding at the rate of 4%. This also applies to all services performed by ITIN holders. Such payments should be requested using a Direct Pay Request. A non-NC resident contractor is defined as an individual or business not domiciled in the state of North Carolina.
Please refer to the following policies, procedures, and other resources below:
Contact for additional questions:
Please refer to the contacts listed on the Tax Office website.