Update 09/09/2020: If you are experiencing issues with the Tax Year dropdown not displaying tax years and the “Next” button not working for Online File and Pay Applications, please review these instructions.
The N.C. Department of Revenue will upgrade a number of online payment web pages on the agency website in September.
On August 1, 2020, the North Carolina Department of Revenue will implement a voluntary initiative to work with corporate taxpayers to expedite the resolution of corporate intercompany pricing issues (“Intercompany Pricing Issue”) subject to N.C. Gen. Stat. § 105-130.5A.
The N.C. Department has published a notice about the waiver of interest on underpayments of tax due on a franchise, corporate income, or individual income tax return, including a partnership tax return and an estate and trust tax return, due to be filed between April 15, 2020, and July 15, 2020.
The N.C. Department of Revenue has published a notice on alternative means for wholesalers and importers to prove they qualify for the major disaster exemption on malt beverages or wine rendered unsalable.
The N.C. Department of Revenue has published an important notice on expanded penalty relief for taxpayers.
The N.C. Department of Revenue has published an important notice about expanded penalty relief for certain Excise taxpayers.
Extension applies to individual, corporate and franchise tax bills in North Carolina.
The N.C. Department of Revenue has published a notice that outlines penalty waivers for taxpayers related to the coronavirus state of emergency. The waivers are for certain “late action penalties.”
Read the notice for all the details.
The N.C. Department of Revenue has published the 2019 Tax Law Change book, which summarizes the recent legislative changes to the state's Revenue laws. The changes are detailed by taxing schedule and General Statute.
The N.C. Department of Revenue has published updated Sales and Use Tax Bulletins based on the law in effect as of Jan. 1, 2020. The updated bulletins supersede any bulletins published prior to Jan. 1, 2020.
Review the Sales and Use Tax Bulletins.
Review the updated Bulletins for other taxes and items administered by the Sales and Use Tax Division: