Individual Income Tax Directives Alphabetical Index

Annual Statements	PD-98-3
Apportionment and Allocation of Income by a Multistate Partnership	PD-14-2
Bailey v. State of North Carolina	PD-14-1, PD-04-1, PD-03-1, PD-00-1, PD-99-2, PD-99-1
Contributions to Roth IRAs	PD-98-4 (Revised)
Deduction for Net Business Income	PD-12-2 (Revised)
Deduction for Severance Wages	PD-98-1
Distributions from Roth IRAs	PD-98-4 (Revised)
Effect of an Extension on Statutes of Limitations	CD-06-1
Emory v. State of North Carolina	PD-14-1, PD-04-1, PD-03-1, PD-00-1, PD-99-2, PD-99-1
Exceptions to Withholding	PD-98-3
Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation Recipients	TA-19-1
Faulkenbury v. Teachers' and State Employees' Retirement System	PD-98-2
Investment Partnerships	PD-04-2, PD-02-1
Patton v. State of North Carolina	PD-14-1, PD-04-1, PD-03-1, PD-00-1, PD-99-2, PD-99-1
Reporting and Paying Withheld Taxes	PD-98-3
Revised Guidelines for Renewable Energy Credits (2008)	CD-08-2
Revised Guidelines for Renewable Energy Credits (2004)	PD-00-3
Rollover Contributions	PD-98-4 (Revised)
Rollover Distributions	PD-98-2
Roth IRAs	PD-98-4 (Revised)
Same-Sex Marriage and Filing Status (PD-13-1 replaced by PD-14-3)	PD-14-3, PD-13-1 (Withdrawn)
Severance Wages	PD-98-1
Services Performed in North Carolina	PD-98-3
Tax Credit for Children with Disabilities Who Require Special Education	PD-12-1
Taxation of Retroactive Benefits Paid as a Result of Faulkenbury	PD-98-2
Termination from Employment	PD-98-1 (Revised)
Timely Mailing of Returns, Documents, or Payments	TA-18-1
When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday	TA-16-1
Withholding of North Carolina Income Tax from Pensions, Annuities, and Deferred Compensation	PD-00-2
Withholding from Nonresidents for Personal Services	PD-98-3, (Revised by PD-07-1 )