Corporate Taxes Directives & Technical Advice Memoranda Note: Older publications may have been affected by more recent legislation. Corporate Income and Franchise Tax Directives TA-18-1 Timely Mailing of Returns, Documents, or Payments August 24, 2018 CD-18-1 Franchise Tax - Definition of a Holding Company March 6, 2018 TA-16-1 When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016 CD-12-02 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5) April 19, 2012 CD-12-01 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return for Tax Years Beginning Before January 1, 2012 April 19, 2012 CD-11-01 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return (replaced by CD-12-01 and CD-12-02) November 16, 2011 CD-08-2 Revised Guidelines for Renewable Energy Tax Credit September 15, 2008 CD-06-1 Effect of an Extension on the Statutes of Limitations October 25, 2006 CD-04-2 Wage Standard Tests for Article 3A Tax Credits March 17, 2004 CD-04-1 Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through Entities February 16, 2004 CD-02-3 Internal Revenue Code § 338(h)(10) May 31, 2002 CD-02-2 Corporate Members of Limited Liability Companies May 31, 2002 CD-02-1 Nexus and Filing Obligations of Corporate Members of LLCs May 31, 2002 CD-01-1 Business v. Nonbusiness Income and the Lenox Decision November 20, 2001 PD-00-3 Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes) December 4, 2000 CD 99-1 Nexus of An Out-of-State Mortgage Lender February 19, 1999 CD 98-4 Doing Business November 19, 1998 CD 98-3 Credit for Investing in Machinery and Equipment November 20, 1998 CD 98-2 Nexus of A Manufacturer's Representative (modified by CD 98-4) April 27, 1998 CD-98-1 Effective Date For Payment of Franchise Tax By Motor Carriers March 13, 1998 Technical Advice Memoranda CTAM 97-15 Domestic Corporations and Income Apportionment September 16, 1997 CTAM 97-14 Subsidiary Dividends and Other Dividend Income September 15, 1997 CTAM 97-13 Qualified Subchapter S Subsidiaries August 1, 1997 CTAM 97-9 Qualified Subchapter S Subsidiaries April 7, 1997 CTAM 97-4 Deferred Liabilities/Deferred Tax Assets (obsolete for taxable years beginning on or after January 1, 2007. See S.L. 06-95, s.1.1) August 1, 1996 CTAM 97-3 New IRS "Check the Box" Regulations & Qualified Subchapter S Subsidiaries January 27, 1997 Insurance Gross Premium Tax Directives CD-08-1 Allocation of Premium Income From Group Life Insurance Policies January 23, 2008 CD-04-2 Wage Standard Tests for Article 3A Tax Credits March 17, 2004
Corporate Taxes Directives & Technical Advice Memoranda Note: Older publications may have been affected by more recent legislation. Corporate Income and Franchise Tax Directives TA-18-1 Timely Mailing of Returns, Documents, or Payments August 24, 2018 CD-18-1 Franchise Tax - Definition of a Holding Company March 6, 2018 TA-16-1 When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016 CD-12-02 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5) April 19, 2012 CD-12-01 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return for Tax Years Beginning Before January 1, 2012 April 19, 2012 CD-11-01 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return (replaced by CD-12-01 and CD-12-02) November 16, 2011 CD-08-2 Revised Guidelines for Renewable Energy Tax Credit September 15, 2008 CD-06-1 Effect of an Extension on the Statutes of Limitations October 25, 2006 CD-04-2 Wage Standard Tests for Article 3A Tax Credits March 17, 2004 CD-04-1 Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through Entities February 16, 2004 CD-02-3 Internal Revenue Code § 338(h)(10) May 31, 2002 CD-02-2 Corporate Members of Limited Liability Companies May 31, 2002 CD-02-1 Nexus and Filing Obligations of Corporate Members of LLCs May 31, 2002 CD-01-1 Business v. Nonbusiness Income and the Lenox Decision November 20, 2001 PD-00-3 Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes) December 4, 2000 CD 99-1 Nexus of An Out-of-State Mortgage Lender February 19, 1999 CD 98-4 Doing Business November 19, 1998 CD 98-3 Credit for Investing in Machinery and Equipment November 20, 1998 CD 98-2 Nexus of A Manufacturer's Representative (modified by CD 98-4) April 27, 1998 CD-98-1 Effective Date For Payment of Franchise Tax By Motor Carriers March 13, 1998 Technical Advice Memoranda CTAM 97-15 Domestic Corporations and Income Apportionment September 16, 1997 CTAM 97-14 Subsidiary Dividends and Other Dividend Income September 15, 1997 CTAM 97-13 Qualified Subchapter S Subsidiaries August 1, 1997 CTAM 97-9 Qualified Subchapter S Subsidiaries April 7, 1997 CTAM 97-4 Deferred Liabilities/Deferred Tax Assets (obsolete for taxable years beginning on or after January 1, 2007. See S.L. 06-95, s.1.1) August 1, 1996 CTAM 97-3 New IRS "Check the Box" Regulations & Qualified Subchapter S Subsidiaries January 27, 1997 Insurance Gross Premium Tax Directives CD-08-1 Allocation of Premium Income From Group Life Insurance Policies January 23, 2008 CD-04-2 Wage Standard Tests for Article 3A Tax Credits March 17, 2004
