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

	Taxpayers' Bill of Rights
	Getting Started With Your State Income Taxes
	N.C. Individual Income Tax Forms
	Tax Rate Schedules
	North Carolina Tax Table
	Frequently Asked Questions About Individual Income Tax Returns
	Consumer Use Tax Payable on Income Tax Return
	The Truth About Frivolous Tax Arguments

FILING REQUIREMENTS

	Underpayment of Estimated Tax Interest Relief to Farmers and Fishermen
	Electronic Filing
	Individual Filing Requirements
	Frequently Asked Questions Regarding the Military Spouses Residency Relief Act of 2009
	Military
	Nonresidents and Part-Year Residents
	Deceased Taxpayers
	Your Filing Status
	When, Where and How to File Your North Carolina Return
	Estimated Income Tax
	Extensions

INCOME AND DEDUCTIONS SUBJECT TO NC INCOME TAX

	Frequently Asked Questions Regarding the Deduction for Net Business Income
	Federal Adjusted Gross Income - Change in Starting Point for your North Carolina Return for Tax Year 2012
	North Carolina Standard Deduction or North Carolina Itemized Deductions
	North Carolina Personal Exemption Allowance
	Interest Income from U.S. Obligations
	Lump Sum Distributions
	Interest Income from Obligations of Other States
	Adjustment for Domestic Production Activities
	Adjustment for Bonus Depreciation
	Adjustment for Section 179 Expense Deduction
	Tuition and Fees Deduction
	Social Security and Railroad Retirement Benefits
	North Carolina’s 529 College Savings Plan
	Deduction for Voluntary Firefighters and Rescue Squad Workers
	Federal Mortgage Interest Tax Credit
	Severance Pay
	Retirement Benefits Deduction
	Bonus Depreciation Deduction for Pass-through Entities

TAX CREDITS

	Credit For Children
	Credit For Child and Dependent Care Expenses
	Credit For Charitable Contributions by Nonitemizers
	Credit for Income Tax Paid To Another State or Country
	Business Incentive Credits
	Credit For Qualified Business Investments
	Credit for Premiums Paid on Long-Term Care Insurance Contracts
	Credit for Adoption Expenses
	Earned Income Tax Credit
	Qualifying For The State Earned Income Tax Credit
	Tax Credit for Children with Disabilities Who Require Special Education

AMENDED RETURNS

	How To Amend Your Return
	When, Where and How to File Your Amended Return
	Amended Return Refunds

ASSESSMENTS AND PAYMENTS

	Penalties and Interest
	Notice of Assessment
	Notice of Collection
	Payment Plan

REFUNDS

	Frequently Asked Questions About Your Refund
	Address Change
	Refund Claimed By State Agency, Local Agency or IRS
	Lost or Stolen Refund Check
	General Refund Information
	Protective Refund Claim

GENERAL INFORMATION

	Update on State Tax Treatment of 5-Year Carryback of 2008 and 2009 Net Operating Losses
	Important Tax Information Regarding Spouses of United States Military Servicemembers
	How To Get a Copy of Your N.C. Return
	Changes Made by the I.R.S.
	Problems With Your W-2 Forms
	Checklist
	How to Get Forms
	Law Changes
	Bailey Decision Concerning Federal, State and Local Retirement Benefits

Last modified on: 03/28/13 03:47:35 PM.