Notices and Updates

Taxpayers who send IRS transcripts to the N.C. Department of Revenue in response to an audit, letter, or other transaction should make sure to include additional information to help NCDOR representatives identify the account or case.

The N.C. Department of Revenue has published a notice that lists 10 additional counties that are eligible for hurricane-related tax relief.

Read the notice.

Other counties in North Carolina are currently undergoing damage assessments and may be added as eligible in the future.

This document serves as notice that, on September 16, 2018, the United States Department of Agriculture (USDA) approved a waiver allowing participants in the Supplemental Nutrition Assistance Program (SNAP) to purchase hot foods with their SNAP EBT benefits through October 31, 2018.

Read the notice.

The North Carolina Department of Revenue, in response to diesel fuel supply interruptions resulting from Hurricane Florence, announced today it will not impose a tax penalty when dyed diesel fuel is sold for use in highway vehicles in the state of North Carolina.

The North Carolina Department of Revenue (NCDOR) announced today state tax relief for certain victims of Hurricane Florence and its aftermath in conjunction with federal tax relief from the Internal Revenue Service (IRS).

The N.C. Department of Revenue has published a notice on tax credits involving partnerships.

Read the notice.

The N.C. Department of Revenue has published a notice about the the expansion of the qualifying farmer and conditional farmer sales tax exemption. The exemption is retroactive to July 1, 2014.

Read the notice.

The NCDOR has published a new web page containing guidance and resources for persons required to collect state sales tax on remote sales. The page includes the directive covering sales tax on remote sales, sales tax rates, and frequently asked questions.

Review the web page.

The N.C. Department of Revenue has published a directive on when a mailed return or payment is considered "timely filed," or filed on time. The directive provides an explanation of what is sometimes referred to as the “mailbox rule” and includes examples.

Read the directive.

The federal Tax Cuts and Jobs Act (Public Law 115-97) enacted in December 2017 and the Bipartisan Budget Act of 2018 (Public Law 115-123) enacted in February 2018 made changes to the Internal Revenue Code.  As a result, the NCDOR has published two notices that clarify state laws with regard to the federal provisions and provide guidance on how the federal provisions affect state income tax returns.

Read the notice about IRC Section 965 Repatriation Guidance.