Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Information for Tax Professionals »   Individual Income Tax, Pass-Through Entities, and Withholding Bulletin

Individual Income Tax, Pass-Through Entities, and Withholding Bulletin

2016 Individual Income Tax, Pass-Through Entities, and Withholding Bulletin

The Individual Income Tax, Pass-Through Entities, and Withholding Bulletin was prepared for the purpose of presenting the administrative interpretation and application of North Carolina income tax laws relating to individuals, partnerships, estates, and trusts, and income tax withholding in effect at the time of publication. This publication supplements the information in the Administrative Rules but does not supersede the Administrative Rules. In addition, this bulletin does not cover all provisions of the law.

Taxpayers are cautioned that this publication is intended merely as a guide and that consideration must be given to all the facts and circumstances in applying this bulletin to particular situations. Taxpayers 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. To the extent there is any change to a statute, administrative rule, or new case law subsequent to the date of this publication, the provisions in this bulletin may be superseded or voided.

Individual Income Tax, Pass-Through Entities, and Withholding Bulletin Reflecting Changes Made in the 2016 Regular Session of the North Carolina General Assembly

Individual Income Tax Bulletins Archive

  • Individual Income Tax Bulletins for Taxable Years 2009 and 2010
  • Individual Income Tax Bulletins for Taxable Years 2007 and 2008
  • Individual Income Tax Bulletins Supplement 2006
  • Individual Income Tax Bulletins for Taxable Years 2005 and 2006
  • Individual Income Tax Bulletins for Taxable Years 2003 and 2004
  • Individual Income Tax Bulletins for Taxable Years 2001 and 2002
  • Individual Income Tax Bulletins for Taxable Years 1999 and 2000
Frequently Asked Questions about Downloading Tax Publications

Information for Tax Professionals

  • Appeals Process
  • Contested Tax Cases and Tax Hearing Decisions
  • Exception to the General Statute of Limitations for Certain Events
  • General Administration and Other Taxes
  • Individual Income Tax, Pass-Through Entities, and Withholding Bulletin
  • Periodic Review of Existing Rules
  • Practitioner
  • Revenue Laws
  • Tax Bulletins, Directives, and Other Important Notices
  • Tax Practitioner Priority Service (TPPS)
  • Tax Review Board Decisions
  • VITA (Volunteer Income Tax Assistance) Manual

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

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

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/information-tax-professionals/individual-income-tax-pass-through-entities-and-withholding-bulletin