eNC3 Specifications for 1099 Reporting |
January 30, 2018 |
Exception to the General Statute of Limitations for Certain Events (Effective January 1, 2014) |
April 29, 2014 |
Impact of the American Rescue Plan Act of 2021 on the 2020 North Carolina Individual Income Tax Return (Spanish Version) |
March 19, 2021 |
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 Information About New Form NC-4 NRA |
January 20, 2015 |
Important Notice: Additional Counties Eligible for Hurricane Matthew Tax Relief |
October 14, 2016 |
Important Notice: Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the Secretary |
January 11, 2019 |
Important Notice: Changes in Requirements for Applying for a North Carolina Extension |
February 24, 2020 |
Important Notice: Changes to Filing Requirements for Form NC-3 for Tax Year 2019 |
August 5, 2019 |
Important Notice: Decision in the Kaestner Case |
July 2, 2019 |
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 Individual Income Tax Filing and Payment Deadline to May 17, 2021 (Spanish Version) |
April 5, 2021 |
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 Penalty Relief to Persons Affected by Novel Coronavirus Disease |
March 17, 2020 |
Important Notice: Department of Revenue Provides Special Penalty Relief |
March 19, 2020 |
Important Notice: Departmental Requests for Additional Information for Requests for Refund Based on Decision in the Kaestner Case |
January 2, 2020 |
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 Notice: Estimated Tax Interest Relief for Farmers and Fishermen Who File Income Tax Returns and Pay Tax Due by April 15, 2022 |
February 25, 2022 |
Important Notice: Expanded List of Counties Eligilbe 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: Expanded List of Counties Eligible for Hurricane Matthew Tax Relief |
November 3, 2016 |
Important Notice: Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred (Spanish Version) |
October 7, 2021 |
Important Notice: Form NC-1099NRS |
January 29, 2018 |
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 Return |
October 8, 2021 |
Important Notice: Impact of the Further Consolidated Appropriations Act of 2020 on North Carolina's Individual Income Tax Return |
February 3, 2020 |
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: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns |
December 10, 2021 |
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: Important Information for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax |
September 15, 2017 |
Important Notice: Important Information for Payment Settlement Entities |
January 29, 2018 |
Important Notice: Income Tax Adjustments For Code Section 179 Expenses |
June 20, 2014 |
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: IRC Section 965 Repatriation Guidance |
August 21, 2018 |
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: 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 |
Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties |
October 1, 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: More Counties Eligible for Hurricane Matthew Tax Relief |
October 19, 2016 |
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: 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) |
Important Notice: Responsible Person Liability Statute of Limitations Amended |
May 23, 2016 |
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 |
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: Sunset for Tax Credits – Effective on Future Installments and Carryforwards |
September 18, 2013 |
Important Notice: Tax Credits Involving Partnerships |
September 10, 2018 |
Important Notice: Tax Preparation Software Error May Affect Eligibility for Extra Credit Grant Program |
September 21, 2020 |
Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes |
April 19, 2018 |
Important Notice: Tax Relief for Victims of Hurricane Florence |
September 17, 2018 |
Important Notice: Tax Relief for Victims of Hurricane Matthew |
October 13, 2016 |
Important Notice: Tax Relief for Victims of Tropical Storm Fred (Spanish Translation) |
September 21, 2021 |
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 |
Important Notice To Employers And Pension Payers That Withhold North Carolina Income Tax |
December 22, 2014 |
Important Notice: United States Supreme Court Agrees to Hear North Carolina Trust Income Taxation Case |
February 20, 2019 |
Important Notice: Updated List of Counties Eligible for Hurricane Matthew Tax Relief |
November 10, 2016 |
Important Notice: Updates to North Carolina Withholding Tax (Spanish Version) |
August 23, 2021 |
Important Notice: Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021 |
October 2, 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 Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax |
October 17, 2018 |
Important Tax Law Changes For Employers, Pension Payers, and Others That Withhold North Carolina Income Tax |
October 28, 2015 |
North Carolina Makes It Easier to Qualify for the Medical and Dental Expense Deduction - Impact on 2019 North Carolina Individual Income Tax Returns |
July 9, 2020 |
North Carolina's Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax Returns |
June 3, 2016 |
North Carolina's Reference to the Internal Revenue Code Updated-Impact on 2014 North Carolina Corporate and Individual Income Tax Returns |
April 1, 2015 |
Update on State Tax Treatments of 5-Year Carryback of 2008 and 2009 Operating Loses |
August 2010 |