Notice: The information included on this website is to be used only as a guide in the preparation of a North Carolina individual income tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Unless specifically noted, the information and line references apply to tax year 2023. For additional information regarding prior tax years, please refer to the individual income tax instructions and Personal Taxes Bulletin for that year.
Individual Income Tax Information
Tab/Accordion Items
- Income Tax Estimator
- NCDOR Actions on COVID-19
- Getting Started With Your State Income Taxes
- How to Pay Your Individual Income Taxes Tutorial Video
- Tax Rates and Interest Rates
- Frequently Asked Questions About Your Individual Income Tax Return
- Electronic Filing Options and Requirements
- Tax Bulletins, Directives, and Other Important Notices
- Information about the Extra Credit Grant Program.
- Federal Adjusted Gross Income - Starting Point for N.C. Return
- North Carolina Standard Deduction or North Carolina Itemized Deductions
- North Carolina Child Deduction
- Interest Income from U.S. Obligations
- Income from North Carolina Obligations
- Interest Income from Obligations of Other States
- Adjustment for Bonus Depreciation
- Bonus Asset Basis
- Adjustment for Section 179 Expense Deduction
- Bailey Decision Concerning Federal, State and Local Retirement Benefits
- Military Retirement
- Social Security and Railroad Retirement Benefits
- Repayment of Claim of Right Income
- Paycheck Protection Program (PPP) Expenses
- Credit for Income Tax Paid To Another State or Country
- For more information and instructions regarding the following Tax Credits, please refer to the Personal Taxes Bulletins and Forms pages:
- 3D Historic Rehabilitation Tax Credit
- 3H Mill Rehabilitation Tax Credit
- 3L Historic Tax Credits Investments Program
- Frequently Asked Questions About Individual Income Tax Refund
- Frequently Asked Questions About Form 1099-G and 1099-INT
- Address Change
- Refund Claimed By State Agency, Local Agency or IRS
- Lost or Stolen Refund Check
- General Refund Information
- Exception to the General Statute of Limitations for Certain Events
- Protective Refund Claim
- Taxpayers' Bill of Rights
- Revenue Laws
- Appeals Process
- Power of Attorney
- How To Get a Copy of Your N.C. Return
- Changes Made by the I.R.S.
- Problems With Your W-2 Forms
- Tax Return Checklist
- How to Get Forms
- How to Pay Your Individual Income Taxes Tutorial Video
- Departmental Policies
- Information for Tax Professionals
- Tax Fraud Alert for Individuals
- Consumer Use Tax Payable on Income Tax Return
- The Truth About Frivolous Tax Arguments
- Armed Forces Information
- Name Change Information
- Common D-400 Return Errors to Avoid