COVID-19 Update: N.C. Department of Revenue Offers Relief in Response to COVID-19 Outbreak
NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina corporate income and franchise tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Filing Requirements
- Who Should File
- When to File
- Apportionment
- Computation of Net Income
- Electronic Funds Transfer (EFT)
- Electronic Filing Options and Requirements
- Estimated Tax
- Exception to the General Statute of Limitations for Certain Events
- Extensions
Amended Returns
General Information
- Administrative Code
- Bonus Asset Basis
- Bonus Depreciation Adjustment
- Directives and Technical Advice Memoranda
- FAQ's and Important Notices
- Income from North Carolina Obligations
- Interest Income from U.S. Obligations
- Interest Rate
- Letter of Good Standing
- Market-Based Sourcing
- Protective Refund Claim (Repealed effective January 1, 2014)
- State Taxation and Nonprofit Organizations Publication
- Section 179 Expense Deduction
- Tax Rates: Corporate Income Tax, Franchise Tax
- Written Determinations
- Name Change Information
Technical Bulletins and Law Changes
Tax Credits
- Tax Incentives for New & Expanding Businesses (Article 3A)
- Business and Energy Tax Credits (Article 3B)
- Tax Incentives for Recycling Facilities (Article 3C)
- Historic Rehabilitation Tax Credits (Article 3D)
- Low-Income Housing Tax Credits (Article 3E)
- Research and Development Tax Credit (Article 3F)
- Tax Incentives for Major Computer Manufacturing Facilities (Article 3G)
- Mill Rehabilitation Tax Credit (Article 3H)
- Tax Credits for Growing Businesses (Article 3J)
- Tax Incentive for Railroad Intermodal Facility (Article 3K)
General Tax Credits
- General Information
- Dwelling Units for Handicapped Persons
- Construction of Cogenerating Power Plant
- Real Property Donated for Conservation Purposes
- Conservation Tillage Equipment
- Gleaned Crop
- Certain Telephone Subscriber Line Charges
- Supervisory Fees Paid by Savings and Loan Associations
- Use of North Carolina Ports
- Poultry Composting Facility
- Manufacturing Cigarettes for Exportation
- Manufacturing Cigarettes for Exportation While Increasing Employment and Utilizing State Ports
- Qualifying Expenses of a Production Company
- Recycling Oyster Shells
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