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Important Notice: North Carolina Announces Voluntary Corporate Transfer Pricing Resolution Initiative
Frequently Asked Questions - Transfer Pricing Resolution Initiative
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July 30, 2020
August 24, 2020
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| Important Notice: North Carolina's Reference to the Internal Revenue Code Updated - Impact on North Carolina Corporate and Individual Income Tax Returns |
July 20, 2020 |
| Important Notice: Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-2019) |
May 6, 2020 |
| Important Notice: Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19) |
March 31, 2020 |
| Important Notice: Department of Revenue Extends the Time to File Income and Franchise Tax Returns to July 15, 2020 |
March 23, 2020 |
| Important Notice: Department of Revenue Provides Special Penalty Relief |
March 19, 2020 |
| Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease |
March 17, 2020 |
| Important Notice: Changes in Requirements for Applying for a North Carolina Extension |
February 24, 2020 |
| Important Notice: Impact of Market Based Sourcing on Private Letter Rulings Issued Prior to January 1, 2020 |
January 31, 2020 |
| Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax ReliefImportant Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief |
October 31, 2018 |
| Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief |
October 16, 2018 |
| Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties |
October 1, 2018 |
| Important Notice: Tax Relief for Victims of Hurricane Florence |
September 17, 2018 |
| Important Notice: Tax Credits Involving Partnerships |
September 10, 2018 |
| Important Notice: North Carolina’s Reference to the Internal Revenue Code Updated – Impact on 2017 and 2018 North Carolina Corporate and Individual Tax Returns |
August 21, 2018 |
| Important Notice: IRC Section 965 Repatriation Guidance |
August 21, 2018 |
| Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes |
April 19, 2018 |
| Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns |
February 16, 2018 |
| Important Notice: Form NC-1099NRS |
January 29, 2018 |
| Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add An Additional County |
November 29, 2016 |
| Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add One Additional County |
November 21, 2016 |
| Important Notice: Updated List of Counties Eligible for Hurricane Matthew Tax Relief |
November 10, 2016 |
| Important Notice: Expanded List of Counties Eligible for Hurricane Matthew Tax Relief |
November 3, 2016 |
| Important Notice: More Counties Eligible for Hurricane Matthew Tax Relief |
October 19, 2016 |
| Important Notice: Additional Counties Eligible for Hurricane Matthew Tax Relief |
October 14, 2016 |
| Important Notice: Tax Relief for Victims of Hurricane Matthew |
October 13, 2016 |
Important Notice: DOR Publishes Rules Regarding Market-Based Sourcing in the NC Register and Announces Public Hearing Date
- MBS Rules with Examples
- Notice of Text 17 NCAC 05G |
October 3, 2016 |
| Important Notice: DOR to Adopt Rules Regarding Market-Based Sourcing |
August 4, 2016 |
| Important Notice: The Secretary of Revenue confirms that net General Fund tax collections for fiscal year 2015-2016 exceeded the targeted amount of $20,975,000,000. The corporate tax rate for years beginning on or after January 1, 2017 will be reduced by 1% |
August 4, 2016 |
| Important Notice: Taxpayers May Contest the Department's Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations |
July 13, 2016 |
| North Carolina's Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax Returns |
June 3, 2016 |
| Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax Paid |
June 3, 2016 |
| Important Notice: Impact of the Federal Protecting Americans From Tax Hikes Act of 2015 on North Carolina's Corporate and Individual Income Tax Returns for Tax Year 2015 |
April 13, 2016 |
| Important Notice: Effect of Emancipation Day and Patriot’s Day on North Carolina Tax Returns and Tax Payments Due on April 15, 2016 |
March 21, 2016 |
| Introduction and Summary-Guidelines for Market-Based Sourcing |
January 29, 2016 |
| Guidelines for Computing the Sales Factor Based on Market-Based Sourcing |
January 29, 2016 |
| Important Notice Regarding The Delayed Sunset Date For Renewable Energy Projects That Are Substantially Completed On Or Before January 1, 2016 |
September 29, 2015 |
| Important Notice: The Secretary of Revenue confirms that net General Fund tax collections for fiscal year 2014-2015 exceeded the targeted amount of $20,200,000,000. The corporate tax rate for years beginning on or after January 1, 2016 will be reduced by 1% |
August 6, 2015 |
| North Carolina's Reference to the Internal Revenue Code Updated-Impact on 2014 North Carolina Corporate and Individual Income Tax Returns |
April 1, 2015 |
| Important Notice Regarding Effect Of Tax Increase Prevention Act of 2014 |
January 15, 2015
(Updated by Important Notice dated April 1, 2015) |
| Important Notice: Income Tax Adjustments for Code Section 179 Expenses |
June 20, 2014 |
| Important Notice: Sunset for Tax Credits – Effect on Future Installments and Carryforwards |
September 18, 2013 |
| NEL Guidance |
August 17, 2012 |
| Offer in Compromise Change Helps Taxpayers |
July 9, 2012 |
| Important Notice: Franchise Tax Law Change Regarding Treatment of Accumulated Amortization |
August 2011 |
| Important Notice Regarding Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers |
September 2007 (obsolete) |