Individual Income Tax Directives Table of Contents 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State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina February 26, 2014 PD-13-1 (Withdrawn) Same-Sex Marriage and Filing Status (PD-13-1 replaced by PD-14-3) October 18, 2013 PD-12-2 (Revised) Deduction for Net Business Income June 11, 2012 PD-12-1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
Individual Income Tax Directives Table of Contents 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
