Important Notices and Frequently Asked Questions

Table of Contents

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: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018 February 8, 2018
eNC3 Specifications for 1099 Reporting January 30, 2018
Important Notice: Form NC-1099NRS January 29, 2018
Important Notice: Important Information for Payment Settlement Entities January 29, 2018
Frequently Asked Questions About Form 1099-G and Form 1099-INT January 18, 2018
Important Notice: Important Information for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax September 15, 2017
Important Notice: Some Turbotax® and Proseries® Users Who Deducted Tuition and Fees From Federal Gross Income May Need to Amend Their 2016 State Tax Return March 31, 2017
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: 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: Responsible Person Liability Statute of Limitations Amended May 23, 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
Important Tax Law Changes For Employers, Pension Payers, and Others That Withhold North Carolina Income Tax October 28, 2015
Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Individual Income Tax Paid on Amounts Received as a Result of an Airline Carrier Bankruptcy May 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 Information About New Form NC-4 NRA January 20, 2015
Impact of the Federal Tax Increase Prevention Act of 2014 on North Carolina's Corporate and Individual Income Tax Returns January 15, 2015
(Updated by Important Notice dated April 1, 2015)
Important Notice To Employers And Pension Payers That Withhold North Carolina Income Tax December 22, 2014
Important Notice: Income Tax Adjustments For Code Section 179 Expenses June 20, 2014
Exception to the General Statute of Limitations for Certain Events (Effective January 1, 2014) April 29, 2014
Important Notice: Sunset for Tax Credits – Effective on Future Installments and Carryforwards September 18, 2013
Frequently Asked Questions Regarding the Deduction for Net Business Income (Repealed effective January 1, 2014) March 28, 2013
Important Tax Information Regarding Spouses of United States Military Servicemembers December 15, 2009
Update on State Tax Treatments of 5-Year Carryback of 2008 and 2009 Operating Loses August 2010