Individual Income Tax Directives
| 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)
Last modified on:
06/11/12 09:59:59 AM.
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