• State Disbursing
• Cash Management Control System (CMCS)
• Disbursing Accounts
• Federal Funds
• GO Bond and COP Proceeds
• General Fund Monthly Financial Reports
• Tax Compliance
• State General Statutes

Tax Compliance

For support please contact OSC Support Services:
(919) 707-0795 or OSC.Support.Services@osc.nc.gov

Pursuant to State Statute, the State Controller administers the State disbursing system and prescribes, develops, operates, and maintains a uniform state accounting system and payroll system …designed to assure compliance with all legal and constitutional requirements. As part of operating these systems, the State Controller functions as a liaison between the State agencies and the IRS and provides technical assistance and support to State agencies for federal and state tax compliance matters including, but not limited to, foreign nationals. Following are links to policies, procedures, forms, State Statutes, reports, training, and related resources.

Policies
Name	Effective Date	Revision Date
State Policy for Responding to IRS	7/1/95	3/5/1998
General Information Return Requirements	7/1/1995
Reportable Payees	7/1/95	3/5/1998
Guidelines for Information Returns	7/1/95	3/5/1998
Employees of a State Agency Performing Service for Another Department or Agency Policy	7/1/1995
Payments to Foreign Citizens	7/1/1995	3/1/2006
Educational Assistance Through the States Code Sec. 127 Plan	7/1/95	6/7/2005
Employer Job Related Payments for Education	7/1/95	3/5/1998
Other Fringe Benefits	7/1/1995
Qualified Tuition Waiver	7/1/1995
Scholarships and Fellowship Grants	7/1/95	3/5/1998
Stipends	7/1/1995
Honorariums (to Non-Employees)	7/1/95	3/5/1998
Human Subjects	7/1/1995
Prizes and Awards	7/1/1995
Employee Achievement Awards	7/1/95	3/5/1998
Taxation of Payments Made to Member of the General Assembly	3/16/1998
Meals and Travel Reimbursements For Non-Employees	7/1/95	3/5/1998
Board and Commission Member Fees	7/1/95	3/5/1998
Automobile Expenses	7/1/1995
Backup Withholdings, Vendor Debt Setoff, and Garnishment Payments Made on Behalf of a Non-employee	7/1/1995
Charge or Credit Cards	7/1/1995
Petty Cash	7/1/1995
Void Checks	7/1/1995
Stop Payments	7/1/1995
Medical Expenses and Payments	7/1/1995
Tax Status	7/1/1995
Materials and Services	7/1/1995
Worker's Compensation Payments	7/1/1995
Damages Paid on Account of Personal Sickness or Injuries	7/1/1995
Medical Expenses Paid on Behalf of Sick or Injured Employees	7/1/1995
Grant Payments for Educational Assistance	7/1/1995
Jury and Witness Payments	7/1/1995
Rental Assistance Payments	7/1/1995
Moving Expenses	7/1/95	6/7/05
Stafford Student Loans	7/1/1995
Social "Safety Net" Programs	7/1/1995
Foster Care Payments	7/1/1995
Unemployment Compensation Payments Policy	7/1/1995
Income Tax Refunds	7/1/1995
Discharge of Indebtedness	7/1/1995
Taxable Grant Payments for Environmentally Related Programs	7/1/1995
Foreclosures and Abandonments	7/1/1995
Real Estate Reporting	7/1/1995
Commissions Paid to Non-employees Acting as Agents of the State	7/1/1995
Deceased Employee's Wages Paid to Estate or Beneficiary Payments Made Within the Same Year of Employee's Death	7/1/1995
Payments Made in Different Year from Employee's Death	7/1/1995
Reporting Requirements for Payments Made to Estates and Beneficiaries	7/1/1995
Refunds of Taxes, Licenses, and Miscellaneous Fees	7/1/1995
Reporting Requirements for Non-Cash Donations to a Governmental Entity	7/1/1995
"Quid Pro Quo" Contributions and Donations Over $250	7/1/1995
Memberships in Country Clubs or Other Social Clubs	7/1/1995
Tickets to Entertainment or Sporting Events	7/1/1995
Domestic Wage Reporting	7/1/1995
Direct Payments on Behalf of Third Parties	7/1/1995
Accountable Employee Expense Reimbursement Plans	7/1/1995
Mileage and Per Diem Allowances for Members of the General Assembly	7/1/1995
Employee Versus Independent Contractor	7/1/1995
Backup Withholding Requirements	7/1/1995
Issuance of Information Returns	7/1/1995
Information Returns Exhibits	7/1/1995
State Reporting Requirements for Information Return Reporting	7/1/1995
Criteria for Filing State Information Returns	7/1/1995
State Taxing Agencies	7/1/1995
Reportable NCAS Object Codes	7/1/1995
Filing and Correcting 1099 Returns	7/1/1995
Record Retention	7/1/1995
Compliance Assistance	7/1/1995
Patient Therapeutic Wages Not Subject to Self Employment Tax	3/17/1998
Student Social Security and Medicare Withholding	3/17/1998
Withholding N.C. Income Tax From Payments Made to Nonresidents	3/17/1998
New Hire Reporting Requirements	3/17/1998
Reporting of Tuition Payments	3/17/1998
Reporting Student Loan Interest Payments	3/17/1998
Sales Tax on the Purchase of Computer Hardware, Software and Maintenance Agreements	6/12/1998