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

	Taxpayers' Bill of Rights
	N.C. Corporate Income Tax Forms
	Frequently Asked Questions About Corporate Income Tax Returns

Filing Requirements

	Who Should File
	Computation of Net Income
	Apportionment
	Due Date
	Extensions
	Estimated Payments
	Electronic Funds Transfer (EFT)
	Annual Report
	Net Economic Loss

Tax Credits

Tax Incentives for New & Expanding Businesses (Article 3A)

	Guidelines for Article 3A Tax Credits
	Tax Year 2006 Tax Year 2005 Tax Year 2004 Tax Year 2003 Tax Year 2002 Tax Year 2001
	Enterprise Tier And Wage Information
	William S. Lee Article 3A Credit Reports

Business and Energy Tax Credits (Article 3B)

	General Information
	Investing in Business Property
	Renewable Energy Property
	Constructing Renewable Fuel Facilities
	Small Business Employee Health Insurance
	Biodiesel Producers
	Work Opportunity
	Donations to Nonprofit Organization or Unit of State or Local Government for Acquisition of Renewable Energy Property

Tax Incentives for Recycling Facilities (Article 3C)

	General Information
	Investing in a Large or Major Recycling Facility
	Reinvestment

Historic Rehabilitation Tax Credits (Article 3D)

	General Information
	Rehabilitating Income-Producing Historic Structure
	Rehabilitating Nonincome-Producing Historic Structure

Low-Income Housing Tax Credits (Article 3E)

	Low-Income Housing Awarded A Federal Credit Allocation Before January 1, 2003
	Low-Income Housing Awarded A Federal Credit Allocation On or After January 1, 2003

Research and Development Tax Credit (Article 3F)

Tax Incentives for Major Computer Manufacturing Facilities (Article 3G)

Mill Rehabilitation Tax Credit (Article 3H)

Tax Credits for Growing Businesses (Article 3J)

Article 3J was originally codified as Article 3I; however, the section was recodified as Article 3J to avoid confusion with Article 31

Tax Incentive for Railroad Intermodal Facility (Article 3K)

General Tax Credits

	General Information
	Dwelling Units for Handicapped Persons
	Construction of Cogenerating Power Plant
	Real Property Donated for Conservation Purposes
	Conservation Tillage Equipment
	Gleaned Crop
	Certain Telephone Subscriber Line Charges
	Supervisory Fees Paid by Savings and Loan Associations
	Use of North Carolina Ports
	Poultry Composting Facility
	Manufacturing Cigarettes for Exportation
	Manufacturing Cigarettes for Exportation While Increasing Employment and Utilizing State Ports
	Qualifying Expenses of a Production Company
	Rules and Bulletins Frequently Asked Questions
	Recycling Oyster Shells

Amended Returns

	How To Amend Your Return
	Federal Revenue Agent's Report

General Information

	Tax Rate
	Interest Rate
	Directives and Technical Advice Memoranda
	Technical Bulletins
	Administrative Code
	Rule Making Notifications
	State Taxation and Nonprofit Organizations Publication
	Protective Refund Claim
	Adjustment for Section 179 Expense Deduction
	Adjustment for Bonus Depreciation
	Bonus Depreciation Deduction for Pass-through Entities
	Letter of Good Standing

Last modified on: 09/17/12 12:33:27 PM.