Individual Income Tax Directives Alphabetical Index
Annual Statements | PD-98-3 |
Apportionment and Allocation of Income by a Multistate Partnership | PD-14-2 |
Bailey v. State of North Carolina | PD-14-1, PD-04-1, PD-03-1, PD-00-1, PD-99-2, PD-99-1 |
Contributions to Roth IRAs | PD-98-4 (Revised) |
Deduction for Net Business Income | PD-12-2 (Revised) |
Deduction for Severance Wages | PD-98-1 |
Distributions from Roth IRAs | PD-98-4 (Revised) |
Effect of an Extension on Statutes of Limitations | CD-06-1 |
Emory v. State of North Carolina | PD-14-1, PD-04-1, PD-03-1, PD-00-1, PD-99-2, PD-99-1 |
Exceptions to Withholding | PD-98-3 |
Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation Recipients | TA-19-1 |
Faulkenbury v. Teachers' and State Employees' Retirement System | PD-98-2 |
Investment Partnerships | PD-04-2, PD-02-1 |
Patton v. State of North Carolina | PD-14-1, PD-04-1, PD-03-1, PD-00-1, PD-99-2, PD-99-1 |
Reporting and Paying Withheld Taxes | PD-98-3 |
Revised Guidelines for Renewable Energy Credits (2008) | CD-08-2 |
Revised Guidelines for Renewable Energy Credits (2004) | PD-00-3 |
Rollover Contributions | PD-98-4 (Revised) |
Rollover Distributions | PD-98-2 |
Roth IRAs | PD-98-4 (Revised) |
Same-Sex Marriage and Filing Status (PD-13-1 replaced by PD-14-3) | PD-14-3, PD-13-1 (Withdrawn) |
Severance Wages | PD-98-1 |
Services Performed in North Carolina | PD-98-3 |
Tax Credit for Children with Disabilities Who Require Special Education | PD-12-1 |
Taxation of Retroactive Benefits Paid as a Result of Faulkenbury | PD-98-2 |
Termination from Employment | PD-98-1 (Revised) |
Timely Mailing of Returns, Documents, or Payments | TA-18-1 |
When 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 Holiday | TA-16-1 |
Withholding of North Carolina Income Tax from Pensions, Annuities, and Deferred Compensation | PD-00-2 |
Withholding from Nonresidents for Personal Services | PD-98-3, (Revised by PD-07-1) |