Notice: The information included on this website is to be used only as a guide in the preparation of a North Carolina individual income tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

	Taxpayers' Bill of Rights
	Getting Started With Your State Income Taxes
	N.C. Individual Income Tax Forms
	Tax Rate Schedules
	North Carolina Tax Table
	Frequently Asked Questions About Individual Income Tax Returns
	Frequently Asked Questions About Credit for Small Business Employee Health Benefits, G.S. 105-129.16E
	Consumer Use Tax Payable on Income Tax Return
	The Truth About Frivolous Tax Arguments

FILING REQUIREMENTS

	Electronic Filing
	Individual Filing Requirements
	Military
	Nonresidents and Part-Year Residents
	Deceased Taxpayers
	Your Filing Status
	When, Where and How to File Your North Carolina Return
	Estimated Income Tax
	Extensions

INCOME AND DEDUCTIONS SUBJECT TO NC INCOME TAX

	Federal Taxable Income -- Starting Point For Your North Carolina Return
	Standard Deduction Adjustment
	Personal Exemption Adjustment
	Interest Income from U.S. Obligations
	Lump Sum Distributions
	Interest Income from Obligations of Other States
	Adjustment for Domestic Production Activities
	Adjustment for Bonus Depreciation
	Federal Hope or Lifetime Tax Credit Adjustment
	Social Security and Railroad Retirement Benefits
	North Carolina’s 529 College Savings Plan
	Deduction for Voluntary Firefighters and Rescue Squad Workers
	Federal Mortgage Interest Tax Credit
	Severance Pay
	Retirement Benefits Deduction
	Additional First-Year Depreciation Adjustment
	Bonus Depreciation Deduction for Pass-through Entities

TAX CREDITS

	Credit For Children
	Credit For Child and Dependent Care Expenses
	Credit For Charitable Contributions
	Credit for Income Tax Paid To Another State or Country
	Business Incentive Credits
	Credit For Qualified Business Investments
	Credit for Premiums Paid on Long-Term Care Insurance Contracts
	Credit for Adoption Expenses
	Earned Income Tax Credit
	Qualifying For The New State Earned Income Tax Credit

AMENDED RETURNS

	How To Amend Your Return
	When, Where and How to File Your Amended Return
	Amended Return Refunds

ASSESSMENTS AND PAYMENTS

	Penalties and Interest
	Notice of Assessment
	Notice of Collection
	Payment Plan

REFUNDS

	Frequently Asked Questions About Your Refund
	Address Change
	Refund Claimed By State Agency, Local Agency or IRS
	Lost or Stolen Refund Check
	General Refund Information
	Protective Refund Claim

GENERAL INFORMATION

	Update on State Tax Treatment of 5-Year Carryback of 2008 Net Operating Loss (NOL) for Eligible Small Businesses
	Important Notice on State Tax Treatment of 5-Year Carryback of 2008 Net Operating Loss (NOL) for Eligible Small Businesses
	How To Get a Copy of Your N.C. Return
	Changes Made by the I.R.S.
	Problems With Your W-2 Forms
	Tax Rate Schedules
	North Carolina Tax Table
	Checklist
	How to Get Forms
	Law Changes
	Bailey Decision Concerning Federal, State and Local Retirement Benefits
	Consumer Use Tax
	Protective Refund Claim

Last modified on: 10/26/09 11:10:10 AM.