NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
Governor McCrory signed into law Session Law 2016-6 (Senate Bill 726) on June 1, 2016. The legislationg updated North Carolina's reference to the Internal Revenue Code to the Code as enacted as of January 1, 2016. As a result, North Carolina corporate and individual income tax laws generally follow the Protecting Americans From Tax Hikes Act of 2015 ("PATH"), which extended, an in some cases made permanent, several provisions in federal law that had a sunset at the end of 2014.