Partnership Tax
Important Notice: Tax Credits Involving Partnerships
Directive TA-23-1: Changes That Allow Certain Trusts and Corporations to be Eligible Partners in a Taxed Partnership
Important Notice: Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns
SALT Guidance: Important Notice Regarding North Carolina’s Recently Enacted Pass-Through Entity Tax
Request for Waiver of an Informational Return Penalty: Form NC-5501
Tax Bulletins, Directives, and Important Notices
General Information
- Revenue Laws
- Appeals Process
- Power of Attorney
- Departmental Policies
- Taxpayers' Bill of Rights
- Information for Tax Professionals
- Electronic Filing Requirements