2014 North Carolina Individual Income Tax Law Changes

The Tax Simplification and Reduction Act (House Bill 998) was signed into law on July 23, 2013. Under this new law, all taxpayers will be taxed at a lower rate and be granted a higher standard deduction. The Act made significant changes to the individual income tax law for tax years beginning on or after January 1, 2014.


Standard Deduction

Information for Retirees

North Carolina Itemized Deductions

Parents With Children Under Age 17

Business Owners

North Carolina Deductions


Additional Information

One Page Summary of Tax Law Changes

Complete Presentation of Tax Law Changes

Individual Income Tax Homepage

2013 Revenue Law Changes

HB 998

Contact Information

General Assistance Phone Number: 1-877-252-3052