Important Notices - Chronological Index Chronological Index of Important Notices 2024 2023 2022 2021 2020 2019 2018 2017 and Earlier Tab/Accordion Items 2024 Important Notice: Expanded List of Counties Eligible for Interest Relief - Hurricane HeleneOctober 18, 2024Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024October 11, 2024Important Notice - Tax Relief for Victims of Hurricane HeleneOctober 3, 2024Important Notice: Power of Attorney Form Updated to Authorize Representatives to Receive Copies of Available NoticesAugust 20, 2024Important Notice: Tax Relief for Victims of Hurricane DebbyAugust 15, 2024Important Notice: Power of Attorney UpdatesJuly 15, 2024Important Notice - Tax Credits Involving PartnershipsMarch 15, 2024 2023 Important Notice: Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns (Spanish Version)April 4, 2023 2022 Important Notice: State Tax Treatment of Federal Student Loan ForgivenessDecember 14, 2022Frequently Asked Questions Regarding State Tax Relief for Victims of Hurricane IanOctober 28, 2022Important Notice: Tax Relief for Victims of Hurricane Ian (Spanish Version)October 7, 2022Important Notice: North Carolina Temporarily Reduces the Late Payment Penalty (Spanish Version)June 30, 2022Important Notice: North Carolina Enacts New Deduction For Certain Military Retirement Pay and Survivor Benefit Plan Payments (Spanish Version)May 2, 2022Important 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, 2022Important 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 2021 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 Return October 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 2020 Important Notice: Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021 October 2, 2020 Important Notice: Tax Preparation Software Error May Affect Eligibility for Extra Credit Grant Program September 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 Returns July 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, 2020 March 23, 2020 Important Notice: Department of Revenue Provides Special Penalty Relief March 19, 2020 Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease March 17, 2020 Important Notice: Changes in Requirements for Applying for a North Carolina Extension February 3, 2020February 24, 2020 Important Notice: Impact of the Further Consolidated Appropriations Act of 2020 on North Carolina's Individual Income Tax Return February 3, 2020 Important Notice: Departmental Requests for Additional Information for Requests for Refund Based on Decision in the Kaestner Case January 2, 2020 2019 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: United States Supreme Court Agrees to Hear North Carolina Trust Income Taxation Case February 20, 2019 Important Notice: Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the Secretary January 11, 2019 2018 Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax ReliefOctober 31, 2018Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income TaxOctober 17, 2018Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax ReliefOctober 16, 2018Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional CountiesOctober 1, 2018Important Notice: Tax Relief for Victims of Hurricane FlorenceSeptember 17, 2018Important 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, 2018Important Notice: IRC Section 965 Repatriation GuidanceAugust 21, 2018Important Notice: Tax Relief for Victims of April 15, 2018 TornadoesApril 19, 2018Important 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, 2018Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018February 8, 2018eNC3 Specifications for 1099 ReportingJanuary 30, 2018Important Notice: Form NC-1099NRSJanuary 29, 2018Important Notice: Important Information for Payment Settlement EntitiesJanuary 29, 2018 2017 and Earlier 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 Update on State Tax Treatments of 5-Year Carryback of 2008 and 2009 Operating Loses August 2010