SVG File & Pay Review your options to file and/or pay your corporate income and franchise tax. SVG Forms & Instructions Download and print fillable tax forms and instructions. SVG Bulletins Review administrative interpretation of NC tax laws by year. SVG Filing Requirements Review information about who should file, when to file, apportionment and more. SVG Tax Rates Review corporate income and franchise tax rates by year. SVG Extensions Learn more about filing an extension if you need more time to file your return. General Information Amended ReturnsBonus Asset BasisBonus Depreciation AdjustmentInformation for Tax ProfessionalsInterest IncomeInterest RateLetter of Good Standing Market-Based SourcingMergersName Change InformationSection 179 Expense DeductionShort Period ReturnsState Taxation and Nonprofit Organizations Publication Other Information and Resources SVG FAQs and Important Notices SVG Tax Law Changes SVG Administrative Code SVG Directives and Technical Advice Memoranda SVG Written Determinations SVG Customer Education