| Policy Tracking | Date |
|---|---|
| Approved | February 15, 2016 |
| Revised | |
| Reviewed |
All North Carolina State Government Agencies, Universities, Community Colleges and Institutions have been tasked with the responsibility of withholding and reporting on payments to Foreign National individuals and vendors in accordance with the IRS Code Regulations Section 1441 and policies established by the Office of the State Controller (OSC).