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Information for Tax Professionals

Stay up to date on the latest tax law changes, find the latest Department bulletins and directives, and learn about our voluntary disclosure policy in this section specifically geared to tax professionals.

Announcements

 
electronic services
Where's My Refund?
Electronic Services for Businesses - The Department offers a number of electronic filing and paying options for businesses.
Electronic Services for Individuals - The Department offers electronic filing and paying options for individuals.
E-Alerts - Join our Tax Updates Mailing List
bullet 2012 VITA Manual Updated
bullet Selected Taxpayers to Receive New Account Numbers
 
   

Voluntary Disclosure

 

911 Service Charge for Prepaid Wireless Telecommunications Service

 

Tax Information

 
Corporate Income and Franchise, Individual Income, Estate, Gift, Estates and Trusts (Fiduciary), Partnerships, Sales and Use, Withholding, Property Tax, Interest Rate, Project Collect Tax, more
 

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

 
Update on State Treatment of EGTTRA's Pension and Retirement Provisions, Update of State Treatment of EGTRRA's Estate Tax Provisions
 

Departmental Policies

 
Penalty Waiver, Voluntary Disclosure, Managed Audit Agreement Addressing Inter-company Transactions, Nexus: Doing Business Questionnaire, Interest Rate, Verbal Advice, Private Letter Rulings, Protective Refund Claim, Power of Attorney

Law Changes

   
2012, 2011, 2010, 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

VITA (Volunteer Income Assistance) Manual

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

Apply Online
 

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