Notices and Updates

The State of North Carolina offers tax assistance to soldiers and other service members who deploy overseas to combat zones. The assistance includes extension of deadlines to file and considerations for combat zone pay.

Review the information about the assistance.

The N.C. Department of Revenue has published the 2019 Personal Taxes Bulletin.

The bulletin covers the administrative interpretation and application of state tax laws, and includes recent changes to those laws.

Review the bulletin.

The NCDOR has published four new disaster relief notitication forms. The forms are in response to new reporting requirements associated with Session Law 2019-187 (Senate Bill 498) signed into law on Aug. 1, 2019. The new forms are: 

•       Form NC-CICN, Critical Infrastructure Company Notification

The N.C. Department of Revenue has published the Form E-505, which summarizes recent law changes administered by the Sales and Use Tax Division.

Read the notice.

A new law signed by Governor Roy Cooper on August 1 allows the Department of Revenue to issue temporary motor fuels licenses during a natural disaster to help avert fuel shortages.

Read the new law

Motor fuels tax

The N.C. Department of Revenue has completed its annual review of sales tax filing frequencies. Based on the review, the NCDOR will mail out more than 8,600 notices to sales tax account holders whose sales tax return filing frequency will change based on a history of their sales tax liabilities.

Learn more about sales tax filing requirements.

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.

The N.C. Department of Revenue has published a notice about the recent Supreme Court ruling on the Kaestner trust case. The notice provides guidance to taxpayers potentially affected by the ruling.

Read the notice.

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.

The N.C. Department of Revenue recently published a notice about four counties that have levied an additional 0.25 percent local sales and use tax. The additional taxes are effective April 1, 2019.

Read the notice.