Important Notice: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns

The following important information is addressed in this notice:

• An explanation of how specific provisions of Session Law 2021-180, the recently enacted State budget, affects the 2020 North Carolina individual and corporate income tax returns.
• Instructions on how to file a 2020 amended return if the provisions of Session Law 2021-180 affect North Carolina individual and corporate income tax returns.