Personal Taxes Division Directives

 

NumberSubjectDate
TA-23-1Changes That Allow Certain Trusts and Corporations to be Eligible Partners in a Taxed PartnershipRevised: May 16, 2024
TA-19-1Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation RecipientsOctober 18, 2019
TA-18-1Timely Mailing of Returns, Documents, or PaymentsAugust 24, 2018
TA-16-1When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal HolidayApril 12, 2016
PD-14-3Same-Sex Marriage and Filing StatusOctober 24, 2014
PD-14-2Apportionment and Allocation of Income by a Multistate PartnershipOctober 10, 2014
PD-14-1Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North CarolinaFebruary 26, 2014
PD-13-1 (Withdrawn)Same-Sex Marriage and Filing Status (PD-13-1 replaced by PD-14-3)October 18, 2013
PD-12-2 (Revised)Deduction for Net Business IncomeJune 11, 2012
PD-12-1Tax Credit for Children with Disabilities Who Require Special EducationJanuary 23, 2012
PD-10-1Withholding from Nonresident Contractors and ITIN HoldersJanuary 13, 2010
CD-08-2Revised Guidelines for Renewable Energy Tax CreditSeptember 15, 2008
PD-07-1Withholding From Nonresidents for Personal ServicesAugust 28, 2007
CD-06-1Effect of an Extension on the Statutes of LimitationsOctober 25, 2006
PD-04-2Investment PartnershipsNovember 4, 2004
PD-04-1Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North CarolinaAugust 23, 2004
CD-04-1Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through EntitiesFebruary 16, 2004
PD-03-1Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North CarolinaJune 30, 2003
PD-02-1Investment PartnershipsNovember 6, 2002
PD-00-3Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes)December 4, 2000
PD-00-2Withholding of North Carolina Income Tax from Pensions, Annuities, and Deferred CompensationJuly 20, 2000
PD-00-1Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North CarolinaMay 19, 2000
PD-99-2Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North CarolinaNovember 5, 1999
PD-99-1Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North CarolinaMarch 4, 1999
PD-98-4
(Revised)
Roth IRAsDecember 4, 1998
PD-98-3Withholding From Nonresidents for Personal Services (Note: This Directive has been amended. See PD-07-1.)October 22, 1998
PD-98-2Taxation of Retroactive Benefits paid as a Result of FaulkenburyJuly 16, 1998
PD-98-1
(Revised)
Deduction for Severance WagesApril 1, 1998