Important Notices and Frequently Asked Questions (Personal Taxes)

The Important Notices and Frequently Asked Questions of the Personal Taxes Division follow. For your convenience, a chronological index and an alphabetical index are provided for the Important Notices. The chronological index is organized with the most recent Important Notices listed first and indicates the topic addressed. The alphabetical index is arranged alphabetically by topic.

Important Notices

• Chronological Index

Frequently Asked Questions

• FAQs Regarding North Carolina’s Recently Enacted Pass-Through Entity Tax (SALT Guidance)
• FAQs Regarding Certain Retirement Distributions under the CARES Act
• Frequently Asked Questions for Important Notice: Updates to North Carolina Withholding Tax
• Frequently Asked Questions for Relief Offered in Response to COVID-19 Outbreak
• eNC3 Frequently Asked Questions
• Frequently Asked Questions About Form 1099-G and Form 1099-INT
• Frequently Asked Questions About Your Individual Income Tax Return
• Frequently Asked Questions About Filing an Application for Extension to File Your NC Individual Income Tax Return
• Frequently Asked Questions About Individual Income Tax Refund
• Withholding Frequently Asked Questions
• Frequently Asked Questions Regarding Military Spouses
• Frequently Asked Questions Regarding the Deduction for Net Business Income (Repealed effective January 1, 2014)