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Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

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Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

The important changes for 2018 and 2019 addressed in this notice include:

  • A lower individual income tax rate and an increase to the North Carolina standard deduction
  • A change to the definition of wages
  • A new requirement to file a State amended return when a taxpayer voluntarily files an amended return with the Internal Revenue Service
  • A change to the due date of Form NC-3 for certain taxpayers
  •  New penalties applicable to certain informational returns
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