Personal Taxes Division Directives
A directive is a form of written guidance that sets out the Secretary of Revenue's interpretation of a tax law. Generally, the information contained in a directive is incorporated into the appropriate Personal Taxes Division Bulletins at the end of the calendar year.
| Number | Subject | Date |
|---|---|---|
| TA-24-1 | The Disaster Recovery Act of 2024 - Part II | October 30, 2024 |
| TA-23-1 | Changes That Allow Certain Trusts and Corporations to be Eligible Partners in a Taxed Partnership | Revised: May 16, 2024 |
| TA-19-1 | Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation Recipients | October 18, 2019 |
| TA-18-1 | Timely Mailing of Returns, Documents, or Payments | August 24, 2018 |
| TA-16-1 | 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 | April 12, 2016 |
| PD-14-3 | Same-Sex Marriage and Filing Status | October 24, 2014 |
| PD-14-2 | Apportionment and Allocation of Income by a Multistate Partnership | October 10, 2014 |
| PD-14-1 | Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina | February 26, 2014 |
| PD-13-1 (Withdrawn) | Same-Sex Marriage and Filing Status (PD-13-1 replaced by PD-14-3) | October 18, 2013 |
| PD-12-2 (Revised) | Deduction for Net Business Income | June 11, 2012 |
| PD-12-1 | Tax Credit for Children with Disabilities Who Require Special Education | January 23, 2012 |
| PD-10-1 | Withholding from Nonresident Contractors and ITIN Holders | January 13, 2010 |
| CD-08-2 | Revised Guidelines for Renewable Energy Tax Credit | September 15, 2008 |
| PD-07-1 | Withholding From Nonresidents for Personal Services | August 28, 2007 |
| CD-06-1 | Effect of an Extension on the Statutes of Limitations | October 25, 2006 |
| PD-04-2 | Investment Partnerships | November 4, 2004 |
| PD-04-1 | Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina | August 23, 2004 |
| CD-04-1 | Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through Entities | February 16, 2004 |
| PD-03-1 | Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina | June 30, 2003 |
| PD-02-1 | Investment Partnerships | November 6, 2002 |
| PD-00-3 | Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes) | December 4, 2000 |
| PD-00-2 | Withholding of North Carolina Income Tax from Pensions, Annuities, and Deferred Compensation | July 20, 2000 |
| PD-00-1 | Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina | May 19, 2000 |
| PD-99-2 | Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina | November 5, 1999 |
| PD-99-1 | Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina | March 4, 1999 |
| PD-98-4 (Revised) | Roth IRAs | December 4, 1998 |
| PD-98-3 | Withholding From Nonresidents for Personal Services (Note: This Directive has been amended. See PD-07-1.) | October 22, 1998 |
| PD-98-2 | Taxation of Retroactive Benefits paid as a Result of Faulkenbury | July 16, 1998 |
| PD-98-1 (Revised) | Deduction for Severance Wages | April 1, 1998 |
On This Page Jump Links
Off