You must withhold personal income tax. Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions, and other similar income paid to employees. To obtain a sales and use tax account number you must register online using the online business registration portal or submit a completed Form NC-BR.