Is there a state withholding for foreign corporations?


As far as state reporting, we do not have comprehensive information. We did find that North Dakota requires reporting of payments to nonresident aliens but only if the recipient is subject to North Dakota tax. In a spot-check of states' information, we have not found an explicit requirement in other states, though the North Dakota approach is logical, and we recommend that if you have made payments to nonresident aliens, that you contact the state or states concerned.

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