What is the North Carolina 4% withholding tax?

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The North Carolina 4% withholding tax is a tax that is levied on:

1. Personal services in connection with a performance, an entertainment or athletic event, a speech, or the creation of a film, radio, or television program performed in North Carolina by nonresidents.

2. An Individual Taxpayer Identification Number (ITIN) holder who performs services in North Carolina (NC) for compensation other than wages.

3. Any entity that fails to provide a valid taxpayer identification number (TIN). Under Additional Information: Withholding for Services Performed in N.C. by an Individual or Entity that Fails to Provide a Taxpayer Identification Number 

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