Tax Information

Administrative Code

Bulletins

Corporate Income and Franchise Tax, Individual Income Tax, Sales and Use Tax

Directives

Corporate Income and Franchise Tax, Excise Tax, Individual Income Tax, Insurance Gross Premium Tax, Privilege Tax, Sales and Use Tax

Appeals Process

Resolving Disputes About Your Taxes, Form NC-242, Tax Hearing Decisions, Tax Review Board

IRC Conformity Issues

Important Notice on State Tax Treatment of 5-Year Carryback of 2008 Net Operating Loss (NOL) for Eligible Small Businesses, Update on State Treatment of EGTTRA's Pension and Retirement Provisions, Update of State Treatment of EGTRRA's Estate Tax Provisions, Job Creation and Worker Assistance Act of 2002

Departmental Policies

Penalty Waiver, Voluntary Disclosure, Nexus: Doing Business Questionnaire, Interest Rate, Verbal Advice

Law Changes

2009, 2008, 2007, 2006, 2005, 2004, 2003 Extra Session, 2003, 2002, 2001, 2000, 1999

Laws

Individual Income Tax, Corporate Income and Franchise Tax, Sales and Use Tax, Withholding, more

Tax Forms and Instructions

Forms, Power of Attorney, Software Developer Approvals, Important Information Concerning the Filing of N.C. Corporate Tax Forms, Grantor Trust Returns No Longer Required

Tax Practitioner Priority Service (TPPS)

Collections - Past Due Taxes

Attachments and Garnishments, Forced Collection Actions, Information and Assistance, Offer-In-Compromise, Payment Options

Garnishment Information for Employers

Reports and Statistics

Tax Guides, Analysis and Statistics, Local Government Distributions and Reimbursements, and other publications can be found on the Reports and Statistics page.

Starting a Business in North Carolina

The Business ServiCenter with the Department of Commerce maintains information about all the State licenses, permits, regulations, and/or other approvals required for businesses. This includes a list of tax requirements.

Federal Employer Identification Number

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