Corporate Income and Franchise Tax 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. Taxpayers' Bill of Rights Important Information Concerning the Filing of North Carolina Corporate Tax Forms Frequently Asked Questions About Corporate Income Tax Returns File and pay now 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 How To Amend Your Return Federal Revenue Agent's Report 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Interest Rate Letter of Good Standing Market-Based Sourcing Paycheck Protection Program Protective Refund Claim (Repealed effective January 1, 2014) State Taxation and Nonprofit Organizations Publication Section 179 Expense Deduction Tax Rates: Corporate Income Tax, Franchise Tax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 Technical Bulletins 2020 Tax Law Changes Tax Law Changes for Previous Years: 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003-extra session, 2003, 2002, 2001, 2000, 1999 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 Rules and Bulletins Frequently Asked Questions Recycling Oyster Shells
Corporate Income and Franchise Tax 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. Taxpayers' Bill of Rights Important Information Concerning the Filing of North Carolina Corporate Tax Forms Frequently Asked Questions About Corporate Income Tax Returns File and pay now 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 How To Amend Your Return Federal Revenue Agent's Report 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 Paycheck Protection Program 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 Technical Bulletins 2020 Tax Law Changes Tax Law Changes for Previous Years: 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003-extra session, 2003, 2002, 2001, 2000, 1999 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 Rules and Bulletins Frequently Asked Questions Recycling Oyster Shells
