eNC3 Specifications for 1099 Reporting | January 30, 2018 |
Exception to the General Statute of Limitations for Certain Events (Effective January 1, 2014) | April 29, 2014 |
Impact of the American Rescue Plan Act of 2021 on the 2020 North Carolina Individual Income Tax Return (Spanish Version) | March 19, 2021 |
Impact of the Federal Tax Increase Prevention Act of 2014 on North Carolina's Corporate and Individual Income Tax Returns | January 15, 2015 (Updated by Important Notice dated April 1, 2015) |
Important Information About New Form NC-4 NRA | January 20, 2015 |
Important Notice: Additional Counties Eligible for Hurricane Matthew Tax Relief | October 14, 2016 |
Important Notice: Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the Secretary | January 11, 2019 |
Important Notice: Changes in Requirements for Applying for a North Carolina Extension | February 24, 2020 |
Important Notice: Changes to Filing Requirements for Form NC-3 for Tax Year 2019 | August 5, 2019 |
Important Notice: Decision in the Kaestner Case | July 2, 2019 |
Important Notice: Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19) | March 31, 2020 |
Important Notice: Department of Revenue Extends Individual Income Tax Filing and Payment Deadline to May 17, 2021 (Spanish Version) | April 5, 2021 |
Important Notice: Department of Revenue Extends the Time to File Income and Franchise Tax Returns to July 15, 2020 | March 23, 2020 |
Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease | March 17, 2020 |
Important Notice: Department of Revenue Provides Special Penalty Relief | March 19, 2020 |
Important Notice: Departmental Requests for Additional Information for Requests for Refund Based on Decision in the Kaestner Case | January 2, 2020 |
Important Notice: Effect of Emancipation Day and Patriot’s Day on North Carolina Tax Returns and Tax Payments Due on April 15, 2016 | March 21, 2016 |
Important Notice: Estimated Tax Interest Relief for Farmers and Fishermen Who File Income Tax Returns and Pay Tax Due by April 15, 2022 | February 25, 2022 |
Important Notice: Expanded List of Counties Eligilbe for Hurricane Florence Tax Relief | October 31, 2018 |
Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief | October 16, 2018 |
Important Notice: Expanded List of Counties Eligible for Hurricane Matthew Tax Relief | November 3, 2016 |
Important Notice: Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred (Spanish Version) | October 7, 2021 |
Important Notice: Form NC-1099NRS | January 29, 2018 |
Important Notice: Impact of the American Rescue Plan of 2021 and the Consolidated Appropriations Act of 2021 on North Carolina's 2020 Individual Income Tax Return | October 8, 2021 |
Important Notice: Impact of the Further Consolidated Appropriations Act of 2020 on North Carolina's Individual Income Tax Return | February 3, 2020 |
Important Notice: Impact of the Federal Protecting Americans From Tax Hikes Act of 2015 on North Carolina's Corporate and Individual Income Tax Returns for Tax Year 2015 | April 13, 2016 |
Important Notice: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns | December 10, 2021 |
Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns | February 16, 2018 |
Important Notice: Important Information for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax | September 15, 2017 |
Important Notice: Important Information for Payment Settlement Entities | January 29, 2018 |
Important Notice: Income Tax Adjustments For Code Section 179 Expenses | June 20, 2014 |
Important Notice: Interest Relief on the Underpayment of 2020 Individual Income Taxes and Other Tax Relief to Individual Income Taxpayers (Spanish Version) | April 29, 2021 |
Important Notice: IRC Section 965 Repatriation Guidance | August 21, 2018 |
Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax Paid | June 3, 2016 |
Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Individual Income Tax Paid on Amounts Received as a Result of an Airline Carrier Bankruptcy | May 6, 2015 |
Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties | October 1, 2018 |
Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add An Additional County | November 29, 2016 |
Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add One Additional County | November 21, 2016 |
Important Notice: More Counties Eligible for Hurricane Matthew Tax Relief | October 19, 2016 |
Important Notice: North Carolina’s Reference to the Internal Revenue Code Updated – Impact on 2017 and 2018 North Carolina Corporate and Individual Tax Returns | August 21, 2018 |
Important Notice: North Carolina's Reference to the Internal Revenue Code Updated - Impact on North Carolina Corporate and Individual Income Tax Returns | July 20, 2020 (Updated October 1, 2020) |
Important Notice: Responsible Person Liability Statute of Limitations Amended | May 23, 2016 |
Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018 | February 8, 2018 |
Important Notice: Some Turbotax® and Proseries® Users Who Deducted Tuition and Fees From Federal Gross Income May Need to Amend Their 2016 State Tax Return | March 31, 2017 |
Important Notice: Sunset for Tax Credits – Effective on Future Installments and Carryforwards | September 18, 2013 |
Important Notice: Tax Credits Involving Partnerships | September 10, 2018 |
Important Notice: Tax Preparation Software Error May Affect Eligibility for Extra Credit Grant Program | September 21, 2020 |
Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes | April 19, 2018 |
Important Notice: Tax Relief for Victims of Hurricane Florence | September 17, 2018 |
Important Notice: Tax Relief for Victims of Hurricane Matthew | October 13, 2016 |
Important Notice: Tax Relief for Victims of Tropical Storm Fred (Spanish Translation) | September 21, 2021 |
Important Notice: Taxpayers May Contest the Department's Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations | July 13, 2016 |
Important Notice To Employers And Pension Payers That Withhold North Carolina Income Tax | December 22, 2014 |
Important Notice: United States Supreme Court Agrees to Hear North Carolina Trust Income Taxation Case | February 20, 2019 |
Important Notice: Updated List of Counties Eligible for Hurricane Matthew Tax Relief | November 10, 2016 |
Important Notice: Updates to North Carolina Withholding Tax (Spanish Version) | August 23, 2021 |
Important Notice: Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021 | October 2, 2020 |
Important Notice: Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-19) | May 6, 2020 |
Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax | October 17, 2018 |
Important Tax Law Changes For Employers, Pension Payers, and Others That Withhold North Carolina Income Tax | October 28, 2015 |
North Carolina Makes It Easier to Qualify for the Medical and Dental Expense Deduction - Impact on 2019 North Carolina Individual Income Tax Returns | July 9, 2020 |
North Carolina's Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax Returns | June 3, 2016 |
North Carolina's Reference to the Internal Revenue Code Updated-Impact on 2014 North Carolina Corporate and Individual Income Tax Returns | April 1, 2015 |
Update on State Tax Treatments of 5-Year Carryback of 2008 and 2009 Operating Loses | August 2010 |