CORRECTED (if checked)
PAYER’S name, street address, city, state and ZIP code                              TAX YEAR                   Form NC-1099PS 
                                                                                                               Personal Services
                                                                                                               Income Paid to a
                                                                                                               Nonresident
                                                                          1. Gross income paid for personal
                                                                          services in North Carolina                         See #1 in the 
PAYER’S federal identification no. RECIPIENT’S federal identification no.                                                    box below for 
                                                                                                                             information 
                                                                          $                                                  on the annual 
                                                                          2. North Carolina income tax withheld
RECIPIENT’S name, address, (incl. apt. no.), city, state and ZIP code                                                        withholding 
                                                                                                                             reconciliation 
                                                                                                                             requirements.
                                                                           $                                                 Give two copies 
                                                                          3.  PAYER’S North Carolina withholding account no. to recipient
                                                                                                                             Keep one copy 
                                                                                                                             for your records
Form NC-1099PS  Rev. 9-18  (Web)   North Carolina Department of Revenue, P.O. Box 25000, Raleigh, N.C. 27640-0001
                                                                                                                                           

                                   Form NC-1099PS to be completed by Payer only

                                   Personal Services Income Paid to a Nonresident 
North Carolina income tax is required to be withheld from non-wage compensation paid to nonresidents for certain personal 
services rendered in this State. The requirement to withhold applies to payers who, in the course of a trade or business, pay 
more than $1,500 of non-wage compensation to a nonresident individual or to a nonresident entity for services performed 
in this State in connection with a performance, an entertainment or athletic event, a speech, or the creation of a film, radio, 
or television program. These payers must withhold North Carolina income tax at the rate of four percent (4%) from the 
compensation. (Note: See NC-30, Income Tax Withholding Tables and Instructions for Employers, for a more detailed 
explanation of requirements.)

                                                       Instructions for Payer
Complete this form to report the gross income paid to a nonresident individual, corporation, partnership, or limited liability 
company for personal services performed in North Carolina and the North Carolina tax withheld from that income. If you are 
required to complete federal Form 1099-MISC to report the gross income paid to a nonresident recipient, you do not have 
to complete this form. Do not use this form to report the payment of wages.

                                                                      The Payer Must
1.      Electronically submit Form NC-3, Annual Withholding Reconciliation, and the corresponding statement
        information for each Form W-2 and 1099 to the North Carolina Department of Revenue by January 31 of
        the succeeding year. Please visit the Department’s website at www.ncdor.gov for additional information.
2. Furnish two copies to the recipient by January 31 following the calendar year in which the compensation
        was paid. Include a copy of these instructions with the recipient’s copies of Form NC-1099PS. (Note: If the
        services are completed before the end of the year, the statement is due within 45 days of the last payment
        of compensation if the recipient requests the statement.)
3. Keep a copy for your records.

See the North Carolina Income Tax Withholding Tables and Instructions for Employers (Form NC-30) at www.ncdor.gov 
for additional information. 
                                                       Instructions for Recipient

Withholding of income tax from your personal services income does not relieve you of your responsibility to file a North 
Carolina income tax return. Individuals and C corporations may claim the tax withheld reported in Box 2 against the income 
tax liability for the year. Partnerships may claim only the portion of the tax withheld attributable to its nonresident partners 
for which the managing partner pays the tax on their behalf. S corporations may claim only the portion of the tax withheld 
attributable to its nonresident shareholders on whose behalf a composite income tax return is filed. Attach a copy of Form 
NC-1099PS without the instructions to the income tax return to support North Carolina tax withheld.