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NCDOR »   Taxes & Forms »   Corporate Income & Franchise Tax »   Corporate Income, Franchise, and Insurance Tax Bulletins

Corporate Income, Franchise, and Insurance Tax Bulletins

2021 Corporate Income, Franchise, and Insurance Tax Bulletin

(Reflecting changes made in the 2021 General Session of the General Assembly)

The Corporate Income, Franchise, and Insurance Tax Bulletin is published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate income, franchise, and insurance tax law. The Bulletin supplements the information in the Administrative Rules but does not supersede the Administrative Rules.

Anyone using this publication should be aware that additional changes may result from legislative action, court decisions, and rules adopted or amended under the Administrative Procedure Act, Chapter 150B of the General Statutes.

Archived Bulletins

  • 2020 Corporate Income, Franchise, and Insurance Tax Bulletin
  • 2019 Corporate Income, Franchise, and Insurance Tax Bulletin
  • 2018 Corporate Income, Franchise, and Insurance Tax Bulletin
  • 2017 Corporate Income, Franchise, and Insurance Tax Bulletin
  • 2016 Corporate Income, Franchise, and Insurance Tax Bulletin
  • 2007 and 2008 Franchise Tax, Corporate Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax Rules and Bulletins
  • 2005 and 2006 Franchise Tax, Corporate Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax Rules and Bulletins
  • 2003 and 2004 Franchise Tax, Corporate Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax Rules and Bulletins

 

Corporate Income & Franchise Tax

  • Amended Returns
  • Apportionment
  • Corporate Tax Law
  • Corporate Income, Franchise, and Insurance Tax Bulletins
    • 2020 Corporate Income, Franchise, and Insurance Tax Bulletins
    • 2019 Corporate Income, Franchise, and Insurance Tax Bulletins
    • 2018 Tax Bulletin
    • 2021 Corporate Income, Franchise, and Insurance Tax Bulletin
    • 2017 Tax Bulletin
    • 2016 Tax Bulletin
    • 2007 & 2008 Tax Bulletins
    • 2005 & 2006 Tax Bulletins
    • 2003 & 2004 Tax Bulletins
  • Domestic and Foreign Corporations Required to File
  • Estimated Income Tax
  • Extensions
  • Federal Revenue Agent's Report
  • Guidelines for Article 3A Tax Credits Tax Year 2002
  • Guidelines for Article 3A Tax CreditsTax Year 2001
  • Guidelines for Article 3A Tax CreditsTax Year 2003
  • Important Notice: Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers
  • Letter Of Good Standing
  • Payroll Factor
  • Property Factor
  • Sales Factor
  • Tax Rate and Basis for the Tax
  • When to File
  • Corporate Income and Franchise Tax Payment or Extension Vouchers
  • Frequently Asked Questions and Important Notices
  • Determinations
  • Directives and Technical Advice Memoranda
  • Important Information Concerning the Filing of North Carolina Corporate Tax Forms
  • North Carolina Administrative Code

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/corporate-income-franchise-and-insurance-tax-bulletins