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New Transportation Commerce Tax Goes Into Effect July 1

Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.

Submit a New Form GEN-58 to Ensure Your Representatives Receive Notices

NCDOR is updating our system to email copies of notices sent to taxpayers to authorized representatives. This update requires taxpayers to submit a new POA form. Refer to this important notice for more information about this updated form.

NCDOR is Emailing Copies of Notices to Authorized Representatives as of Nov. 2024

NCDOR has begun emailing copies of notices to registered POAs who are authorized to receive copies of notices. These emails are sent from securemail@ncdor.gov.

Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025

The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.

Important Reminder for Victims of Hurricane Helene

The deadline for taxpayers affected by Hurricane Helene to file and pay income tax without incurring a penalty is September 25, 2025. Read more about tax relief for victims of Hurricane Helene.

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Power of Attorney

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Power of Attorney for Individuals and Businesses

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GEN-58

Authorize a Power of Attorney

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GEN-58R

Revoke a Power of Attorney

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FAQs

Review answers to frequently asked questions about GEN-58

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Power of Attorney Policy

Review the Department's policy relating to powers of attorney

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Paid Preparers

Information for paid preparers

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GEN-58B

Power of Attorney for Bankruptcy Matters

Power of Attorney for Property Tax Matters

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AV-63

Power of Attorney of Business Entities and Declaration of Non-Attorney Representative

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Ad Valorem Tax

Power of Attorney form for any matter involving the ad valorem taxation of real and personal property

Related Resources

  • AV-59 Taxpayer Agent Authorization for Business Property Tax Listings
  • Records Request - Third Party Requester (Gen-93 required)

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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