The Personal Taxes Bulletin was prepared for the purpose of presenting the administrative interpretation and application of North Carolina income tax laws relating to individuals, partnerships, S corporations, estates, trusts, and income tax withholding in effect at the time of publication. This publication supplements the information in the Administrative Rules but does not supersede the Administrative Rules. In addition, this bulletin does not cover all provisions of the law.

Taxpayers are cautioned that this publication is intended merely as a guide and that consideration must be given to all the facts and circumstances in applying this bulletin to particular situations. Taxpayers using this publication should be aware that additional changes may result from legislative action, court decisions, and rules adopted or amended under the Administrative Procedure Act, Chapter 150B of the General Statutes. To the extent there is any change to a statute, administrative rule, or case law subsequent to the date of this publication, the provisions in this bulletin may be superseded or voided.  Unless otherwise noted, this bulletin is intended to reflect changes made in the 2020 Regular Session of the North Carolina General Assembly.

In general, the Personal Taxes Bulletin addresses the tax law applicable to filing an individual income tax return or an income tax return for a pass-through entity for tax year 2020 and income tax withholding responsibilities during tax year 2021. 

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