Important Notices and Frequently Asked Questions

Important Information for Tax Season 2026

NCDOR has issued guidance on how recent federal law changes affect your 2025 NC income tax return.

The Important Notices and Frequently Asked Questions pertain to the Personal Taxes Division which includes Individual Income Tax, Partnerships, Estates and Trusts, and Withholding Tax.

Tab/Accordion Items

NoticeDate
Important Notice: USPS Changes May Delay PostmarksMarch 11, 2026
Important Notice: Impact of Federal Law on North Carolina Individual and Corporate Income Tax Returns for Tax Year 2025January 8, 2026
Important Notice: Additional Time for Victims of Hurricane Helene to Qualify for Penalty ReliefApril 23, 2025
Reminders For Calendar Year 2024 Income Tax ReturnsMarch 24, 2025
Important Notice: Expanded List of Counties Eligible for Interest Relief - Hurricane HeleneOctober 18, 2024
Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024October 11, 2024
Important Notice - Tax Relief for Victims of Hurricane HeleneOctober 3, 2024
Important Notice: Power of Attorney Form Updated to Authorize Representatives to Receive Copies of Available NoticesAugust 20, 2024
Important Notice: Tax Relief for Victims of Hurricane DebbyAugust 15, 2024
Important Notice: Power of Attorney UpdatesJuly 15, 2024
Important Notice - Tax Credits Involving PartnershipsMarch 15, 2024
Important Notice: Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns (Spanish Version)April 4, 2023
Important Notice: State Tax Treatment of Federal Student Loan ForgivenessDecember 14, 2022
Important Notice: Tax Relief for Victims of Hurricane Ian (Spanish Version)October 7, 2022
Important Notice: North Carolina Temporarily Reduces the Late Payment Penalty (Spanish Version)June 30, 2022
Important Notice: North Carolina Enacts New Deduction For Certain Military Retirement Pay and Survivor Benefit Plan Payments (Spanish Version)May 2, 2022
Important Notice Regarding North Carolina’s Recently Enacted Pass-Through Entity Tax (Spanish Version)April 14, 2022 (Updated November 15, 2022) (Updated December 2, 2022)
Important Notice: Impact of Session Law 2022-06 on North Carolina Individual and Corporate Income Tax Returns (Spanish Version)March 18, 2022
Important Notice: Estimated Tax Interest Relief for Farmers and Fishermen Who File Income Tax Returns and Pay Tax Due by April 15, 2022 (Spanish Version)February 25, 2022
Important Notice: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns (Spanish Version)December 10, 2021
Important Notice: Impact of the American Rescue Plan of 2021 and the Consolidated Appropriations Act of 2021 on North Carolina's 2020 Individual Income Tax ReturnOctober 8, 2021
Important Notice: Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred (Spanish Version)October 7, 2021
Important Notice: Tax Relief for Victims of Tropical Storm Fred (Spanish Translation)September 21, 2021
Important Notice: Updates to North Carolina Withholding Tax (Spanish Version)August 23, 2021
Important Notice: Interest Relief on the Underpayment of 2020 Individual Income Taxes and Other Tax Relief to Individual Income Taxpayers (Spanish Version)April 29, 2021
Important Notice: Department of Revenue Extends Individual Income Tax Filing and Payment Deadline to May 17, 2021 (Spanish Version)April 5, 2021
Impact of the American Rescue Plan Act of 2021 on the 2020 North Carolina Individual Income Tax Return (Spanish Version)March 19, 2021
Important Notice: Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021October 2, 2020
Important Notice: Tax Preparation Software Error May Affect Eligibility for Extra Credit Grant ProgramSeptember 21, 2020
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 (Updated October 1, 2020)
North Carolina Makes It Easier to Qualify for the Medical and Dental Expense Deduction - Impact on 2019 North Carolina Individual Income Tax ReturnsJuly 9, 2020
Important Notice: Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-19)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, 2020March 23, 2020
Important Notice: Department of Revenue Provides Special Penalty ReliefMarch 19, 2020
Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus DiseaseMarch 17, 2020
Important Notice: Changes in Requirements for Applying for a North Carolina ExtensionFebruary 3, 2020February 24, 2020
Important Notice: Impact of the Further Consolidated Appropriations Act of 2020 on North Carolina's Individual Income Tax ReturnFebruary 3, 2020
Important Notice: Departmental Requests for Additional Information for Requests for Refund Based on Decision in the Kaestner CaseJanuary 2, 2020
Important Notice: Changes to Filing Requirements for Form NC-3 for Tax Year 2019August 5, 2019
Important Notice: Decision in the Kaestner CaseJuly 2, 2019
Important Notice: United States Supreme Court Agrees to Hear North Carolina Trust Income Taxation CaseFebruary 20, 2019
Important Notice: Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the SecretaryJanuary 11, 2019
Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax ReliefOctober 31, 2018
Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income TaxOctober 17, 2018
Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax ReliefOctober 16, 2018
Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional CountiesOctober 1, 2018
Important Notice: Tax Relief for Victims of Hurricane FlorenceSeptember 17, 2018
Important Notice: Tax Credits Involving PartnershipsSeptember 10, 2018 (Withdrawn March 14, 2024)
Important Notice: North Carolina’s Reference to the Internal Revenue Code Updated – Impact on 2017 and 2018 North Carolina Corporate and Individual Tax ReturnsAugust 21, 2018
Important Notice: IRC Section 965 Repatriation GuidanceAugust 21, 2018
Important Notice: Tax Relief for Victims of April 15, 2018 TornadoesApril 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 ReturnsFebruary 16, 2018
Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018February 8, 2018
eNC3 Specifications for 1099 ReportingJanuary 30, 2018
Important Notice: Form NC-1099NRSJanuary 29, 2018
Important Notice: Important Information for Payment Settlement EntitiesJanuary 29, 2018
Important Notice: Important Information for Employers, Pension Payers, and Others that Withhold North Carolina Income TaxSeptember 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 ReturnMarch 31, 2017
Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add An Additional CountyNovember 29, 2016
Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add One Additional CountyNovember 21, 2016
Important Notice: Updated List of Counties Eligible for Hurricane Matthew Tax ReliefNovember 10, 2016
Important Notice: Expanded List of Counties Eligible for Hurricane Matthew Tax ReliefNovember 3, 2016
Important Notice: More Counties Eligible for Hurricane Matthew Tax ReliefOctober 19, 2016
Important Notice: Additional Counties Eligible for Hurricane Matthew Tax ReliefOctober 14, 2016
Important Notice: Tax Relief for Victims of Hurricane MatthewOctober 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 LimitationsJuly 13, 2016
North Carolina's Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax ReturnsJune 3, 2016
Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax PaidJune 3, 2016
Important Notice: Responsible Person Liability Statute of Limitations AmendedMay 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 2015April 13, 2016
Important Notice: Effect of Emancipation Day and Patriot’s Day on North Carolina Tax Returns and Tax Payments Due on April 15, 2016March 21, 2016
Important Tax Law Changes For Employers, Pension Payers, and Others That Withhold North Carolina Income TaxOctober 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 BankruptcyMay 6, 2015
North Carolina's Reference to the Internal Revenue Code Updated-Impact on 2014 North Carolina Corporate and Individual Income Tax ReturnsApril 1, 2015
Important Information About New Form NC-4 NRAJanuary 20, 2015
Impact of the Federal Tax Increase Prevention Act of 2014 on North Carolina's Corporate and Individual Income Tax ReturnsJanuary 15, 2015
(Updated by Important Notice dated April 1, 2015)
Important Notice To Employers And Pension Payers That Withhold North Carolina Income TaxDecember 22, 2014
Important Notice: Income Tax Adjustments For Code Section 179 ExpensesJune 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 CarryforwardsSeptember 18, 2013
Update on State Tax Treatments of 5-Year Carryback of 2008 and 2009 Operating LosesAugust 2010

Frequently Asked QuestionsDate
FAQs About the Impact of Federal Law on North Carolina Individual and Corporate Income Tax Returns for Tax Year 2025February 9, 2026
Frequently Asked Questions Regarding State Tax Relief for Victims of Hurricane IanOctober 28, 2022
FAQs Regarding North Carolina's Recently Enacted Pass-Through Entity Tax (SALT Guidance)April 14, 2022 (Updated December 2, 2022)
FAQs Regarding Certain Retirement Distributions under the CARES ActOctober 13, 2021
FAQs for Important Notice: Updates to North Carolina Withholding TaxAugust 25, 2021
FAQs for Relief Offered in Response to COVID-19 OutbreakMarch 24, 2020
FAQs for eNC3Revised as of December 17, 2025
FAQs About Form 1099-G and Form 1099-INTRevised as of January 20, 2026
FAQs About Your Individual Income Tax ReturnRevised as of November 21, 2025
FAQs About Filing an Application for Extension to File Your NC Individual Income Tax ReturnRevised as of January 12, 2026
FAQs About Individual Income Tax RefundRevised as of January 26, 2026
FAQs Regarding Military SpousesRevised as of January 12, 2026
FAQs Regarding the Deduction for Net Business Income (Repealed effective January 1, 2014)
Withholding FAQsRevised as of November 21, 2025
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