Notices and Updates

The N.C. Department of Revenue has published a notice about the extension of the individual income tax filing deadline from April 15 until May 17 (which matches the federal extension) as well as adding partnerships and estate and trusts to the extension. 

Read the notice.

The ARPA included a provision that makes the first $10,200 of unemployment benefits not taxable for households with an adjusted gross income of less than $150,000. As of the date of this notice, North Carolina law has not incorporated any of the tax law changes enacted in the ARPA. 

Read the notice.

The N.C. Department of Revenue recently upgraded a number of online payment web pages on the agency website. 

The upgraded web pages do not require a login and password, and primarily deal with individual income and corporate income and franchise payments. There are a number of benefits to the upgrade, including improved compatibility with modern web browsers and mobile devices, and the ability to make estimated payments up to one year in advance.

Update 09/09/2020: If you are experiencing issues with the Tax Year dropdown not displaying tax years and the “Next” button not working for Online File and Pay Applications, please review these instructions.

The N.C. Department of Revenue will upgrade a number of online payment web pages on the agency website in September. 

On August 1, 2020, the North Carolina Department of Revenue will implement a voluntary initiative to work with corporate taxpayers to expedite the resolution of corporate intercompany pricing issues (“Intercompany Pricing Issue”) subject to N.C. Gen. Stat. § 105-130.5A.

Read the Important Notice

The N.C. Department has published a notice about the waiver of interest on underpayments of tax due on a franchise, corporate income, or individual income tax return, including a partnership tax return and an estate and trust tax return, due to be filed between April 15, 2020, and July 15, 2020.

Read the notice.    

The N.C. Department of Revenue has published a notice on alternative means for wholesalers and importers to prove they qualify for the major disaster exemption on malt beverages or wine rendered unsalable.

Read the notice.

 

The N.C. Department of Revenue has published an important notice about expanded penalty relief for certain Excise taxpayers. 

Read the notice.

The N.C. Department of Revenue has published an important notice on expanded penalty relief for taxpayers.

Read the notice.