Notices and Updates

NCDOR Publishes Notice on Penalty Waiver

The Secretary of Revenue has announced an automatic waiver of penalties for failing to file Form NC-3 and the required W-2 and 1099 statements electronically.

The N.C. Department of Revenue has published an important notice that explains the waiver.

Read the notice.

U.S. Supreme Court Agrees To Hear NC Trust Income Taxation Case

The N.C. Department of Revenue has published a notice about the U.S. Supreme Court's decision to hear a trust income taxation case involving North Carolina. The case is Kimberly Rice Kaestner 1992 Family Trust v. North Carolina Department of Revenue and it deals with the taxation of undistributed income from a trust.

Read the notice.

NCDOR Interest Rate 1/1/2019 - 6/30/2019

The North Carolina Department of Revenue's interest rate for January 1, 2019 through June 30, 2019 will be 6%.

On or before June 1 and December 1 of each year, the Secretary of Revenue establishes the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. The rate applies to refunds and assessments. G.S. 105-241.21.

More information