Information for Tax Professionals
Stay up to date on the latest tax law changes, find the latest Department bulletins and directives, and learn about our voluntary disclosure policy in this section specifically geared to tax professionals.
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Voluntary Disclosure
Selected Taxpayers to Receive New Account Numbers
Tax Information
- Corporate Income
- Individual Income
- Estates and Trusts
- Partnerships
- Sales and Use
- Withholding
- Property Tax
- Interest Rate
- Project Collect Tax
- More
- Educational Materials
- Beginning August 4, 2021 the NCDOR will use an improved and modernized template for the Individual Income Tax Adjustment Notice.
911 Service Charge for Prepaid Wireless Telecommunications Service
Administrative Code
Tax Bulletins, Directives, and Other Important Notices
Appeals Process
Departmental Policies
- Penalty Waiver
- Voluntary Disclosure
- Nexus: Doing Business Questionnaire
- Interest Rate
- Verbal Advice
- Written Determinations
- Protective Refund Claim (Repealed effective January 1, 2014)
- Exception to the General Statute of Limitations for Certain Events
- Power of Attorney
Revenue Laws
Tax Forms and Instructions
- Forms
- Need help filing Sales and Use Tax?
- Power of Attorney
- Software Developer Approvals
- Important Information Concerning the Filing of N.C. Corporate Tax Forms
- Grantor Trust Returns No Longer Required
VITA (Volunteer Income Tax Assistance) Manual
Tax Practitioner Priority Service (TPPS)
Collections - Past Due Taxes
- Attachments and Garnishments
- Forced Collection Actions
- Information and Assistance
- Offer-In-Compromise
- Payment Options
Garnishment Information for Employers
Reports and Statistics
- Tax Guides, Analysis and Statistics, Local Government Distributions and Reimbursements, and other publications can be found on the Reports and Statistics page.
Starting a Business in North Carolina
- The Business ServiCenter with the Department of Commerce maintains information about all the State licenses, permits, regulations, and/or other approvals required for businesses. This includes a list of tax requirements.