Individual Income Tax Directives

 

PD-14-3 Same-Sex Marriage and Filing Status October 24, 2014
PD-14-2 Apportionment and Allocation of Income by a Multistate Partnership October 10, 2014
PD-14-1 Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina February 26, 2014
PD-13-1 (Withdrawn) Same-Sex Marriage and Filing Status (PD-13-1 replaced by PD-14-3) October 18, 2013
PD-12-2 (Revised) Deduction for Net Business Income June 11, 2012
PD-12-1 Tax Credit for Children with Disabilities Who Require Special Education January 23, 2012
PD-10-1 Withholding from Nonresident Contractors and ITIN Holders January 13, 2010
CD-08-2 Revised Guidelines for Renewable Energy Tax Credit September 15, 2008
PD-07-1 Withholding From Nonresidents for Personal Services August 28, 2007
CD-06-1 Effect of an Extension on the Statutes of Limitations October 25, 2006
PD-04-2 Investment Partnerships November 4, 2004
PD-04-1 Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina August 23, 2004
CD-04-1 Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through Entities February 16, 2004
PD-03-1 Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina June 30, 2003
PD-02-1 Investment Partnerships November 6, 2002
PD-00-3 Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes) December 4, 2000
PD-00-2 Withholding of North Carolina Income Tax from Pensions, Annuities, and Deferred Compensation July 20, 2000
PD-00-1 Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina May 19, 2000
PD-99-2 Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina November 5, 1999
PD-99-1 Bailey v. State of North Carolina; Emory v. State of North Carolina; Patton v. State of North Carolina March 4, 1999
PD-98-4
(Revised)
Roth IRAs December 4, 1998
PD-98-3 Withholding From Nonresidents for Personal Services (Note: This Directive has been amended. See PD-07-1.) October 22, 1998
PD-98-2 Taxation of Retroactive Benefits paid as a Result of Faulkenbury July 16, 1998
PD-98-1 Deduction for Severance Wages April 1, 1998

Guidelines for Determining the Tax Credit for Investing in Renewable Energy Property (rev 2008)

Guidelines for Determining the Tax Credit for Investing in Renewable Energy Property (rev 2000)