Documents

Most of the tax credits on Form NC-478 expired on or before January 1, 2016. Taxpayers may continue to take the remaining installments and carryforwards of prior years' credits in Part 1 of the form.

2018 NC-478 Instructions for NC-478 Series

A taxpayer claiming a credit under Article 3L must complete the NC-Rehab form and place it on the front of the completed tax return. In addition, in order to take the tax credit, a taxpayer must complete and attach any necessary tax credit summary form, i.e. Form CD-425 (Corporate Tax Credit Summary), Form D-400TC (Individual Income Tax Credits), or Form 403TC (Partnership Tax Credit Summary). Important. Failure to include a Form NC-Rehab with your tax return may result in the disallowance of these tax credits.  

2018 NC-K1 CD-401S Shareholders Share of Income, Adjustments, and Credits

Corporations use Form CD-429B to determine whether the corporation owes interest on the underpayment of estimated tax and if so, the amount of interest.

2018 CD-429 Corporate Estimated Income Tax

Form CD-425 must be attached to the last page of CD-405 or CD-401S if a tax credit is taken.

2018 CD-419 Application for Extension Franchise and Corporate Income Tax

2018 CD-418 Cooperative or Mutual Association

Notice:  A corporation may file a combined income tax return only if specifically directed to do so in writing by the Secretary of Revenue.

The information contained in these instructions is to be used as guide in the preparation of a North Carolina combined income tax return and is not intended to cover all provisions of the law.

Subscribe to Documents