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  • Important Notices - Chronological Index

    Important Notices - Chronological Index

    Chronological Index of Important Notices

  • 2024
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  • 2017 and Earlier

    Tab/Accordion Items

    2024

    Important Notice - Tax Credits Involving Partnerships

    March 15, 2024

    Important Notice: Power of Attorney Updates

    July 15, 2024

    2023

    Important Notice: Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns (Spanish Version)

    April 4, 2023

    2022

    Important Notice: State Tax Treatment of Federal Student Loan Forgiveness

    December 14, 2022

    Frequently Asked Questions Regarding State Tax Relief for Victims of Hurricane Ian

    October 28, 2022

    Important Notice: Tax Relief for Victims of Hurricane Ian (Spanish Version)

    October 7, 2022

    Important Notice: North Carolina Temporarily Reduces the Late Payment Penalty (Spanish Version)

    June 30, 2022

    Important Notice: North Carolina Enacts New Deduction For Certain Military Retirement Pay and Survivor Benefit Plan Payments (Spanish Version)

    May 2, 2022

    Important Notice Regarding North Carolina’s Recently Enacted Pass-Through Entity Tax (Spanish Version)

    April 14, 2022 (Updated November 15, 2022) (Updated December 2, 2022)

    Important Notice: Impact of Session Law 2022-06 on North Carolina Individual and Corporate Income Tax Returns (Spanish Version)

    March 18, 2022

    Important Notice: Estimated Tax Interest Relief for Farmers and Fishermen Who File Income Tax Returns and Pay Tax Due by April 15, 2022 (Spanish Version)

    February 25, 2022

     

    2021

    Important Notice: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns (Spanish Version)

    December 10, 2021

    Important Notice: Impact of the American Rescue Plan of 2021 and the Consolidated Appropriations Act of 2021 on North Carolina's 2020 Individual Income Tax Return

    October 8, 2021

    Important Notice: Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred (Spanish Version)

    October 7, 2021

    Important Notice: Tax Relief for Victims of Tropical Storm Fred (Spanish Translation)

    September 21, 2021

    Important Notice: Updates to North Carolina Withholding Tax (Spanish Version)

    August 23, 2021

    Important Notice: Interest Relief on the Underpayment of 2020 Individual Income Taxes and Other Tax Relief to Individual Income Taxpayers (Spanish Version)

    April 29, 2021

    Important Notice: Department of Revenue Extends Individual Income Tax Filing and Payment Deadline to May 17, 2021 (Spanish Version)

    April 5, 2021

    Impact of the American Rescue Plan Act of 2021 on the 2020 North Carolina Individual Income Tax Return (Spanish Version)

    March 19, 2021

    2020

    Important Notice: Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021

    October 2, 2020

    Important Notice: Tax Preparation Software Error May Affect Eligibility for Extra Credit Grant Program

    September 21, 2020

    Important Notice: North Carolina's Reference to the Internal Revenue Code Updated - Impact on North Carolina Corporate and Individual Income Tax Returns 

    July 20, 2020 (Updated October 1, 2020)

    North Carolina Makes It Easier to Qualify for the Medical and Dental Expense Deduction - Impact on 2019 North Carolina Individual Income Tax Returns

    July 9, 2020

    Important Notice: Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-19)

    May 6, 2020

    Important Notice: Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19)

    March 31, 2020

    Important Notice: Department of Revenue Extends the Time to File Income and Franchise Tax Returns to July 15, 2020

    March 23, 2020

    Important Notice: Department of Revenue Provides Special Penalty Relief

    March 19, 2020

    Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease

    March 17, 2020

    Important Notice: Changes in Requirements for Applying for a North Carolina Extension

    February 3, 2020February 24, 2020

    Important Notice: Impact of the Further Consolidated Appropriations Act of 2020 on North Carolina's Individual Income Tax Return

    February 3, 2020

    Important Notice: Departmental Requests for Additional Information for Requests for Refund Based on Decision in the Kaestner Case

    January 2, 2020

    2019

    Important Notice: Changes to Filing Requirements for Form NC-3 for Tax Year 2019

    August 5, 2019

    Important Notice: Decision in the Kaestner Case

    July 2, 2019

    Important Notice: United States Supreme Court Agrees to Hear North Carolina Trust Income Taxation Case

    February 20, 2019

    Important Notice: Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the Secretary

    January 11, 2019

    2018

    Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief

    October 31, 2018

    Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

    October 17, 2018

    Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief

    October 16, 2018

    Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties

    October 1, 2018

    Important Notice: Tax Relief for Victims of Hurricane Florence

    September 17, 2018

    Important Notice: Tax Credits Involving Partnerships

    September 10, 2018 (Withdrawn March 14, 2024)

    Important Notice: North Carolina’s Reference to the Internal Revenue Code Updated – Impact on 2017 and 2018 North Carolina Corporate and Individual Tax Returns

    August 21, 2018

    Important Notice: IRC Section 965 Repatriation Guidance

    August 21, 2018

    Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes

    April 19, 2018

    Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns

    February 16, 2018

    Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018

    February 8, 2018

    eNC3 Specifications for 1099 Reporting

    January 30, 2018

    Important Notice: Form NC-1099NRS

    January 29, 2018

    Important Notice: Important Information for Payment Settlement Entities

    January 29, 2018

    2017 and Earlier

    Important Notice: Important Information for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

    September 15, 2017

    Important Notice: Some Turbotax® and Proseries® Users Who Deducted Tuition and Fees From Federal Gross Income May Need to Amend Their 2016 State Tax Return

    March 31, 2017

    Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add An Additional County

    November 29, 2016

    Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add One Additional County

    November 21, 2016

    Important Notice: Updated List of Counties Eligible for Hurricane Matthew Tax Relief

    November 10, 2016

    Important Notice: Expanded List of Counties Eligible for Hurricane Matthew Tax Relief

    November 3, 2016

    Important Notice: More Counties Eligible for Hurricane Matthew Tax Relief

    October 19, 2016

    Important Notice: Additional Counties Eligible for Hurricane Matthew Tax Relief

    October 14, 2016

    Important Notice: Tax Relief for Victims of Hurricane Matthew

    October 13, 2016

    Important Notice: Taxpayers May Contest the Department's Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations

    July 13, 2016

    North Carolina's Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax Returns

    June 3, 2016

    Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax Paid

    June 3, 2016

    Important Notice: Responsible Person Liability Statute of Limitations Amended

    May 23, 2016

    Important Notice: Impact of the Federal Protecting Americans From Tax Hikes Act of 2015 on North Carolina's Corporate and Individual Income Tax Returns for Tax Year 2015

    April 13, 2016

    Important Notice: Effect of Emancipation Day and Patriot’s Day on North Carolina Tax Returns and Tax Payments Due on April 15, 2016

    March 21, 2016

    Important Tax Law Changes For Employers, Pension Payers, and Others That Withhold North Carolina Income Tax

    October 28, 2015

    Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Individual Income Tax Paid on Amounts Received as a Result of an Airline Carrier Bankruptcy

    May 6, 2015

    North Carolina's Reference to the Internal Revenue Code Updated-Impact on 2014 North Carolina Corporate and Individual Income Tax Returns

    April 1, 2015

    Important Information About New Form NC-4 NRA

    January 20, 2015

    Impact of the Federal Tax Increase Prevention Act of 2014 on North Carolina's Corporate and Individual Income Tax Returns

    January 15, 2015
    (Updated by Important Notice dated April 1, 2015)

    Important Notice To Employers And Pension Payers That Withhold North Carolina Income Tax

    December 22, 2014

    Important Notice: Income Tax Adjustments For Code Section 179 Expenses

    June 20, 2014

    Exception to the General Statute of Limitations for Certain Events (Effective January 1, 2014)

    April 29, 2014

    Important Notice: Sunset for Tax Credits – Effective on Future Installments and Carryforwards

    September 18, 2013

    Update on State Tax Treatments of 5-Year Carryback of 2008 and 2009 Operating Loses

    August 2010

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    North Carolina Department of Revenue

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