Important Notices and Frequently Asked Questions

Important Information for Tax Season 2026

NCDOR has issued guidance on how recent federal law changes affect your 2025 NC income tax return.

Important Notice: Impact of Recently Enacted Laws on North Carolina Individual and Corporate Income Tax Returns issued July 23, 2026 (Updated July 29, 2026)

The Important Notices and Frequently Asked Questions pertain to the Personal Taxes Division which includes Individual Income Tax, Partnerships, Estates and Trusts, and Withholding Tax.

Tab/Accordion Items

Notice	Date
Important Notice: Impact of Recently Enacted Laws on North Carolina Individual and Corporate Income Tax Returns	July 23, 2026 (Updated July 29, 2026)
Important Notice: Additional Interest Relief for Victims of Hurricane Helene	July 22, 2026
Important Notice: USPS Changes May Delay Postmarks	March 11, 2026
Important Notice: Impact of Federal Law on North Carolina Individual and Corporate Income Tax Returns for Tax Year 2025	January 8, 2026
/node/10345 Important Notice: Additional Time for Victims of Hurricane Helene to Qualify for Penalty Relief	April 23, 2025
Reminders For Calendar Year 2024 Income Tax Returns	March 24, 2025
Important Notice: Expanded List of Counties Eligible for Interest Relief - Hurricane Helene	October 18, 2024
Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024	October 11, 2024
Important Notice - Tax Relief for Victims of Hurricane Helene	October 3, 2024
Important Notice: Power of Attorney Form Updated to Authorize Representatives to Receive Copies of Available Notices	August 20, 2024
Important Notice: Tax Relief for Victims of Hurricane Debby	August 15, 2024
Important Notice: Power of Attorney Updates	July 15, 2024
Important Notice - Tax Credits Involving Partnerships	March 15, 2024
Important Notice: Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns	April 4, 2023
Important Notice: State Tax Treatment of Federal Student Loan Forgiveness	December 14, 2022
Important Notice: Tax Relief for Victims of Hurricane Ian	October 7, 2022
Important Notice: North Carolina Temporarily Reduces the Late Payment Penalty	June 30, 2022
Important Notice: North Carolina Enacts New Deduction For Certain Military Retirement Pay and Survivor Benefit Plan Payments	May 2, 2022
Important Notice Regarding North Carolina’s Recently Enacted Pass-Through Entity Tax	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	March 18, 2022
Important Notice: Estimated Tax Interest Relief for Farmers and Fishermen Who File Income Tax Returns and Pay Tax Due by April 15, 2022	February 25, 2022
Important Notice: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns	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	October 7, 2021
Important Notice: Tax Relief for Victims of Tropical Storm Fred	September 21, 2021
Important Notice: Updates to North Carolina Withholding Tax	August 23, 2021
Important Notice: Interest Relief on the Underpayment of 2020 Individual Income Taxes and Other Tax Relief to Individual Income Taxpayers	April 29, 2021
Important Notice: Department of Revenue Extends Individual Income Tax Filing and Payment Deadline to May 17, 2021	April 5, 2021
Impact of the American Rescue Plan Act of 2021 on the 2020 North Carolina Individual Income Tax Return	March 19, 2021
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
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
Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief	October 31, 2018
Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax	October 17, 2018
Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief	October 16, 2018
Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties	October 1, 2018
Important Notice: Tax Relief for Victims of Hurricane Florence	September 17, 2018
Important Notice: Tax Credits Involving Partnerships	September 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 Returns	August 21, 2018
Important Notice: IRC Section 965 Repatriation Guidance	August 21, 2018
Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes	April 19, 2018
Important 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 Returns	February 16, 2018
Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018	February 8, 2018
eNC3 Specifications for 1099 Reporting	January 30, 2018
Important Notice: Form NC-1099NRS	January 29, 2018
Important Notice: Important Information for Payment Settlement Entities	January 29, 2018
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

Frequently Asked Questions	Date
FAQs About the Impact of Federal Law on North Carolina Individual and Corporate Income Tax Returns for Tax Year 2025	February 9, 2026
Frequently Asked Questions Regarding State Tax Relief for Victims of Hurricane Ian	October 28, 2022
FAQs Regarding Certain Retirement Distributions under the CARES Act	October 13, 2021
FAQs for Important Notice: Updates to North Carolina Withholding Tax	August 25, 2021
FAQs for Relief Offered in Response to COVID-19 Outbreak	March 24, 2020
FAQs for eNC3	Revised as of December 17, 2025
FAQs About Form 1099-G and Form 1099-INT	Revised as of January 20, 2026
FAQs About Your Individual Income Tax Return	Revised as of November 21, 2025
FAQs About Filing an Application for Extension to File Your NC Individual Income Tax Return	Revised as of January 12, 2026
FAQs About Individual Income Tax Refund	Revised as of January 26, 2026
FAQs Regarding Military Spouses	Revised as of January 12, 2026
FAQs Regarding the Deduction for Net Business Income	(Repealed effective January 1, 2014)
Withholding FAQs	Revised as of November 21, 2025

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