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Foreign Nationals Compliance

Section 6.R – Foreign Nationals Compliance

Vance-Granville Community College has the responsibility of withholding and reporting on payments to foreign nationals (employees, contractors, vendors and students) in accordance with Section 1441 of the IRS Code Regulations and with policies established by the Office of the State Controller. These policies and procedures are posted on the Office of State Controller’s website.

It is the responsibility of the College to gather all data for each individual who is to be tracked through the Windstar (Tax Navigator) software and forward it to the NCCCS Office using the Foreign National Information System (FNIS) Data Gathering Form. If payments made by the College to the foreign national vendor, contractor, student or employee are taxable, the College must withhold federal and/or state taxes as instructed. Payments and tax withholdings must be certified to the NCCCS Systems Accounting and Special Projects Division every quarter.

(approved July 16, 2018)