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GET THE LATEST INFORMATION

Due to the COVID-19 pandemic, service centers are open for state tax assistance by appointment only. Request an appointment
NCDOR »
Taxes & Forms »
Corporate Income & Franchise Tax »
Determinations

Determinations

  • Corporate
  • Sales
  • Written Determinations

Corporate Income & Franchise Tax

  • Amended Returns
  • Apportionment
  • Corporate Tax Law
  • Corporate Income, Franchise, and Insurance Tax Bulletins
  • Domestic and Foreign Corporations Required to File
  • Estimated Income Tax
  • Extensions
  • Federal Revenue Agent's Report
  • Guidelines for Article 3A Tax Credits Tax Year 2002
  • Guidelines for Article 3A Tax CreditsTax Year 2001
  • Guidelines for Article 3A Tax CreditsTax Year 2003
  • Important Notice: Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers
  • Letter Of Good Standing
  • Payroll Factor
  • Property Factor
  • Sales Factor
  • Tax Rate and Basis for the Tax
  • When to File
  • Corporate Income and Franchise Tax Payment or Extension Vouchers
  • Frequently Asked Questions and Important Notices
  • Determinations
    • Corporate
    • Sales
    • Written Determinations
  • Directives and Technical Advice Memoranda
  • Important Information Concerning the Filing of North Carolina Corporate Tax Forms
  • North Carolina Administrative Code
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Contact Information

North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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