NCAS

Tax Compliance

EFFECTIVE DATE

 POLICY

REVISED
DATE
7/1/95  State Policy for Responding to IRS 3/5/98
7/1/95 General Information Return Requirements  
7/1/95  Reportable Payees 3/5/98
7/1/95  Guidelines for Information Returns 3/5/98
7/1/95 Employees of a State Agency Performing Service for Another Department or Agency Policy  
7/1/95 Payments to Foreign Citizens 3/1/06
7/1/95  Educational Assistance Through the States Code Sec. 127 Plan 6/7/05
7/1/95  Employer Job Related Payments for Education 3/5/98
7/1/95 Other Fringe Benefits  
7/1/95 Qualified Tuition Waiver  
7/1/95  Scholarships and Fellowship Grants 3/5/98
7/1/95 Stipends  
7/1/95  Honorariums (to Non-Employees) 3/5/98
7/1/95 Human Subjects  
7/1/95 Prizes and Awards  
7/1/95  Employee Achievement Awards 3/5/98
3/16/98 Taxation of Payments Made to Member of the General Assembly  
7/1/95  Meals and Travel Reimbursements For Non-Employees 3/5/98
7/1/95  Board and Commission Member Fees 3/5/98
7/1/95 Automobile Expenses  
7/1/95 Backup Withholdings, Vendor Debt Setoff, and Garnishment Payments Made on Behalf of a Non-employee  
7/1/95 Charge or Credit Cards  
7/1/95 Petty Cash  
7/1/95 Void Checks  
7/1/95 Stop Payments  
7/1/95 Medical Expenses and Payments  
7/1/95 Tax Status  
7/1/95 Materials and Services  
7/1/95 Worker's Compensation Payments  
7/1/95 Damages Paid on Account of Personal Sickness or Injuries  
7/1/95 Medical Expenses Paid on Behalf of Sick or Injured Employees  
7/1/95 Grant Payments for Educational Assistance  
7/1/95 Jury and Witness Payments  
7/1/95 Rental Assistance Payments  
7/1/95  Moving Expenses  6/7/05
7/1/95 Stafford Student Loans  
7/1/95 Social "Safety Net" Programs  
7/1/95 Foster Care Payments  
7/1/95 Unemployment Compensation Payments Policy  
7/1/95 Income Tax Refunds  
7/1/95 Discharge of Indebtedness  
7/1/95 Taxable Grant Payments for Environmentally Related Programs  
7/1/95 Foreclosures and Abandonments  
7/1/95 Real Estate Reporting  
7/1/95 Commissions Paid to Non-employees Acting as Agents of the State  
7/1/95 Deceased Employee's Wages Paid to Estate or Beneficiary Payments Made Within the Same Year of Employee's Death  
7/1/95 Payments Made in Different Year from Employee's Death  
7/1/95 Reporting Requirements for Payments Made to Estates and Beneficiaries  
7/1/95 Refunds of Taxes, Licenses, and Miscellaneous Fees  
7/1/95 Reporting Requirements for Non-Cash Donations to a Governmental Entity  
7/1/95 "Quid Pro Quo" Contributions and Donations Over $250  
7/1/95 Memberships in Country Clubs or Other Social Clubs  
7/1/95 Tickets to Entertainment or Sporting Events  
7/1/95 Domestic Wage Reporting  
7/1/95 Direct Payments on Behalf of Third Parties  
7/1/95 Accountable Employee Expense Reimbursement Plans  
7/1/95 Mileage and Per Diem Allowances for Members of the General Assembly  
7/1/95 Employee Versus Independent Contractor  
7/1/95 Backup Withholding Requirements  
7/1/95 Issuance of Information Returns  
7/1/95 Information Returns Exhibits  
7/1/95 State Reporting Requirements for Information Return Reporting  
7/1/95 Criteria for Filing State Information Returns  
7/1/95 State Taxing Agencies  
7/1/95 Filing and Correcting 1099 Returns  
7/1/95 Record Retention  
7/1/95 Compliance Assistance  
3/17/98 Patient Therapeutic Wages Not Subject to Self Employment Tax  
3/17/98 Student Social Security and Medicare Withholding  
3/17/98 Withholding N.C. Income Tax From Payments Made to Nonresidents  
3/17/98 New Hire Reporting Requirements  
3/17/98 Reporting of Tuition Payments  
3/17/98 Reporting Student Loan Interest Payments  
6/12/98 Sales Tax on the Purchase of Computer Hardware, Software and Maintenance Agreements