Corporate Income and Franchise Tax

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• Taxpayers' Bill of Rights
• Important Information Concerning the Filing of North Carolina Corporate Tax Forms
• Frequently Asked Questions About Corporate Income Tax Returns

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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• Protective Refund Claim (Repealed effective January 1, 2014)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