Documents

2017 Corporate Income, Franchise, and Insurance Tax Rules and Bulletins

Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

2019 Corporate Income, Franchise, and Insurance Tax Bulletins

Important Notice: Impact of Market Based Sourcing on Private Letter Rulings Issued Prior to January 1, 2020

Important Notice:  Impact of Market Based Sourcing on Private Letter Rulings Issued Prior to January 1, 2020

NC-NA Nonresident Shareholder Agreement

2019 NC-478L Tax Credit for Investing in Real Property

2019 NC-478L Instructions for Investing in Real Property

2019 NC-478G Tax Credit for Investing in Renewable Energy Property

2019 NC-478G Instructions for Investing in Renewable Energy Property

2019 NC-478 Summary of Tax Credits Limited to 50% of Tax

2019 NC-478 Pass-through Schedule for NC-478 Series

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