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NCAC > Title 17 - Revenue > Chapter 06 - Individual Income Tax
Chapter 06 (consolidated)Individual Income TaxHTML | DOC
SubChapter AHTML | DOC
17 NCAC 06A .0101-.0105REPEALEDHTML | DOC
 
SubChapter BHTML | DOC
17 NCAC 06B .0101REPEALED - FORMSHTML | DOC
17 NCAC 06B .0102GENERALHTML | DOC
17 NCAC 06B .0103REPEALED - COMBINED RETURNSHTML | DOC
17 NCAC 06B .0104completing a returnHTML | DOC
17 NCAC 06B .0105REPEALED - REPRODUCED COPIESHTML | DOC
17 NCAC 06B .0106FEDERAL FORMSHTML | DOC
17 NCAC 06B .0107EXTENSIONSHTML | DOC
17 NCAC 06B .0108AMENDED RETURNSHTML | DOC
17 NCAC 06B .0109FILING REQUIREMENTS - GENERAL STATEMENTHTML | DOC
17 NCAC 06B .0110-.0111REPEALEDHTML | DOC
17 NCAC 06B .0112JOINT FEDERAL BUT SEPARATE STATE RETURNHTML | DOC
17 NCAC 06B .0113TAXPAYERS DOMICILED IN COMMUNITY PROPERTY STATESHTML | DOC
17 NCAC 06B .0114COMPUTATION OF TAXABLE INCOME - GENERALHTML | DOC
17 NCAC 06B .0115ADDITIONS TO Adjusted Gross INCOMEHTML | DOC
17 NCAC 06B .0116DEDUCTIONS FROM Adjusted gross INCOMEHTML | DOC
17 NCAC 06B .0117EXPIRED - TRANSITIONAL ADJUSTMENTSHTML | DOC
17 NCAC 06B .0118EXPIRED - ELECTRONIC FILING OF INDIVIDUAL INCOME TAX RETURNSHTML | DOC
17 NCAC 06B .0119REPORTING INCOME FROM CONVEYANCE OF REAL PROPERTY HELD IN TENANCY BY THE ENTIRETYHTML | DOC
17 NCAC 06B .0201-.0202REPEALEDHTML | DOC
17 NCAC 06B .0301-.0312REPEALEDHTML | DOC
17 NCAC 06B .0313-.0314REPEALEDHTML | DOC
17 NCAC 06B .0315REPEALED - PARAPLEGICSHTML | DOC
17 NCAC 06B .0316-.0319REPEALEDHTML | DOC
17 NCAC 06B .0320-.0321REPEALEDHTML | DOC
17 NCAC 06B .0401-.0408REPEALEDHTML | DOC
17 NCAC 06B .0501REPEALED - GENERALHTML | DOC
17 NCAC 06B .0502-.0520REPEALEDHTML | DOC
17 NCAC 06B .0601-.0603REPEALEDHTML | DOC
17 NCAC 06B .0604REPEALED - OTHER TAX CREDITSHTML | DOC
17 NCAC 06B .0605REPEALED - RESIDENTIAL SOLAR ENERGY EQUIPMENTHTML | DOC
17 NCAC 06B .0606EXPIRED - CREDIT FOR CHILD AND DEPENDENT CARE EXPENSESHTML | DOC
17 NCAC 06B .0607CREDIT FOR INCOME TAX PAID TO ANOTHER STATE OR COUNTRYHTML | DOC
17 NCAC 06B .0608REPEALED - CREDIT FOR CORPORATE TAX PAID BY S CORPORATION TO ANOTHER STATEHTML | DOC
17 NCAC 06B .0609REPEALED - CREDIT FOR NORTH CAROLINA DIVIDENDSHTML | DOC
17 NCAC 06B .0610EXPIRED - CREDIT FOR THE DISABLEDHTML | DOC
17 NCAC 06B .0611REPEALED - CREDIT FOR TAX PAID ON CERTAIN GOVERNMENT RETIREMENT BENEFITSHTML | DOC
17 NCAC 06B .0612REPEALED - TAX CREDIT FOR QUALIFIED BUSINESS INVESTMENTSHTML | DOC
17 NCAC 06B .0613EXPIRED - CREDIT FOR USE OF NORTH CAROLINA PORTSHTML | DOC
17 NCAC 06B .0701-.0706REPEALEDHTML | DOC
17 NCAC 06B .0707-.0708REPEALEDHTML | DOC
17 NCAC 06B .0801REPEALED - GENERALHTML | DOC
17 NCAC 06B .0802-.0806REPEALEDHTML | DOC
17 NCAC 06B .0901-.0908REPEALEDHTML | DOC
17 NCAC 06B .0909REPEALED - 65 OR OLDERHTML | DOC
17 NCAC 06B .0910REPEALED - REPORTING SALEHTML | DOC
17 NCAC 06B .0911REPEALED - 55 OR OVERHTML | DOC
17 NCAC 06B .1001REPEALED - GENERALHTML | DOC
17 NCAC 06B .1002-.1004REPEALEDHTML | DOC
17 NCAC 06B .1101REPEALED - GENERALHTML | DOC
17 NCAC 06B .1102-.1112REPEALEDHTML | DOC
17 NCAC 06B .1201-.1203REPEALEDHTML | DOC
17 NCAC 06B .1301-.1305REPEALEDHTML | DOC
17 NCAC 06B .1306REPEALED - BASIS AFTER DIVORCEHTML | DOC
17 NCAC 06B .1401-.1404REPEALEDHTML | DOC
17 NCAC 06B .1501REPEALED - GENERALHTML | DOC
17 NCAC 06B .1502-.1505REPEALEDHTML | DOC
17 NCAC 06B .1601-.1602REPEALEDHTML | DOC
17 NCAC 06B .1701-.1706REPEALEDHTML | DOC
17 NCAC 06B .1707REPEALED - NONPROFIT EDUCATIONAL INSTITUTIONSHTML | DOC
17 NCAC 06B .1708-.1709REPEALEDHTML | DOC
17 NCAC 06B .1710-.1714REPEALEDHTML | DOC
17 NCAC 06B .1715-.1716REPEALEDHTML | DOC
17 NCAC 06B .1717-.1726REPEALEDHTML | DOC
17 NCAC 06B .1727REPEALED - ARMED FORCES RETIREMENT PAYHTML | DOC
17 NCAC 06B .1728REPEALED - TAX SHELTERED ANNUITIESHTML | DOC
17 NCAC 06B .1729REPEALED - ANNUITY INCOMEHTML | DOC
17 NCAC 06B .1730-.1731REPEALEDHTML | DOC
17 NCAC 06B .1732REPEALED - LAW ENFORCEMENT OFFICERSHTML | DOC
17 NCAC 06B .1733-.1734REPEALEDHTML | DOC
17 NCAC 06B .1735REPEALED - VETERANSHTML | DOC
17 NCAC 06B .1736REPEALED - POLLUTION ABATEMENT BONDSHTML | DOC
17 NCAC 06B .1737-.1738REPEALEDHTML | DOC
17 NCAC 06B .1739REPEALED - BUSINESS DEVELOPMENT CORPORATIONSHTML | DOC
17 NCAC 06B .1740REPEALED - STATE EMPLOYEES' RETIREMENTHTML | DOC
17 NCAC 06B .1741REPEALED - STATE SUPPORTED SCHOOLSHTML | DOC
17 NCAC 06B .1742-.1744REPEALEDHTML | DOC
17 NCAC 06B .1745-.1746REPEALEDHTML | DOC
17 NCAC 06B .1747REPEALED - INDIAN RESERVATION INCOMEHTML | DOC
17 NCAC 06B .1748REPEALED - NORTH CAROLINA LEGISLATIVE RETIREMENT BENEFITSHTML | DOC
17 NCAC 06B .1749-.1752REPEALEDHTML | DOC
17 NCAC 06B .1801REPEALED - GENERALHTML | DOC
17 NCAC 06B .1802REPEALED - FEDERAL PRACTICE TO BE FOLLOWEDHTML | DOC
17 NCAC 06B .1901-.1903REPEALEDHTML | DOC
17 NCAC 06B .2001-.2002REPEALEDHTML | DOC
17 NCAC 06B .2003-.2004REPEALEDHTML | DOC
17 NCAC 06B .2101REPEALED - GENERALHTML | DOC
17 NCAC 06B .2102REPEALED - FEDERAL PRACTICE TO BE FOLLOWEDHTML | DOC
17 NCAC 06B .2201REPEALED - GENERALHTML | DOC
17 NCAC 06B .2202REPEALED - ORDINARY AND NECESSARYHTML | DOC
17 NCAC 06B .2203REPEALED - FEDERAL PRACTICE TO BE FOLLOWEDHTML | DOC
17 NCAC 06B .2204REPEALED - REIMBURSEMENT FOR MEALSHTML | DOC
17 NCAC 06B .2301-.2302REPEALEDHTML | DOC
17 NCAC 06B .2303REPEALED - EMPLOYER'S EDUCATIONAL ASSISTANCEHTML | DOC
17 NCAC 06B .2401-.2402REPEALEDHTML | DOC
17 NCAC 06B .2403REPEALED - MEMBERS OF THE ARMED FORCESHTML | DOC
17 NCAC 06B .2404REPEALED - FOREIGN MOVESHTML | DOC
17 NCAC 06B .2501REPEALED - GENERALHTML | DOC
17 NCAC 06B .2502REPEALED - FEDERAL PRACTICE TO BE FOLLOWEDHTML | DOC
17 NCAC 06B .2503REPEALED - INDIVIDUAL RETIREMENT CONTRIBUTIONSHTML | DOC
17 NCAC 06B .2504REPEALED - FEDERAL PRACTICE TO BE FOLLOWEDHTML | DOC
17 NCAC 06B .2601REPEALED - GENERALHTML | DOC
17 NCAC 06B .2602REPEALED - DEFINITIONHTML | DOC
17 NCAC 06B .2603-.2604REPEALEDHTML | DOC
17 NCAC 06B .2701-.2708REPEALEDHTML | DOC
17 NCAC 06B .2709-.2710REPEALEDHTML | DOC
17 NCAC 06B .2711-.2713REPEALEDHTML | DOC
17 NCAC 06B .2801-.2806REPEALEDHTML | DOC
17 NCAC 06B .2901REPEALED - GENERALHTML | DOC
17 NCAC 06B .2902-.2915REPEALEDHTML | DOC
17 NCAC 06B .3001-.3008REPEALEDHTML | DOC
17 NCAC 06B .3009REPEALED - CONTRIBUTIONS BY NONRESIDENTSHTML | DOC
17 NCAC 06B .3101-.3111REPEALEDHTML | DOC
17 NCAC 06B .3201-.3202REPEALEDHTML | DOC
17 NCAC 06B .3203PENALTIES FOR FAILURE TO FILE AND PAYHTML | DOC
17 NCAC 06B .3204NEGLIGENCE PENALTIESHTML | DOC
17 NCAC 06B .3205REPEALED - FAILURE TO REPORT FEDERAL CHANGESHTML | DOC
17 NCAC 06B .3206FRAUD PENALTYHTML | DOC
17 NCAC 06B .3207REPEALED - FAILURE TO FILE INFORMATIONAL RETURNSHTML | DOC
17 NCAC 06B .3208-.3209REPEALEDHTML | DOC
17 NCAC 06B .3301-.3305REPEALEDHTML | DOC
17 NCAC 06B .3401REPEALED - GENERALHTML | DOC
17 NCAC 06B .3402LIMITATIONS FOR ASSESSMENTSHTML | DOC
17 NCAC 06B .3403REPEALED - FEDERAL CHANGESHTML | DOC
17 NCAC 06B .3404FEDERAL CHANGES AND FRAUDHTML | DOC
17 NCAC 06B .3405REPEALED - FAILURE TO PAY TAXHTML | DOC
17 NCAC 06B .3406REFUNDSHTML | DOC
17 NCAC 06B .3407REPEALED - Service members Civil Relief ActHTML | DOC
17 NCAC 06B .3408REPEALED - WAIVER OF TIME LIMITATIONHTML | DOC
17 NCAC 06B .3501GENERALHTML | DOC
17 NCAC 06B .3502REPEALED - TAXING PARTNERSHIP INCOMEHTML | DOC
17 NCAC 06B .3503PARTNERSHIP RETURNSHTML | DOC
17 NCAC 06B .3504-.3509REPEALEDHTML | DOC
17 NCAC 06B .3510REPEALED - ADDITIONAL FIRST YEAR DEPRECIATIONHTML | DOC
17 NCAC 06B .3511-.3512REPEALEDHTML | DOC
17 NCAC 06B .3513NONRESIDENT PARTNERSHTML | DOC
17 NCAC 06B .3514-.3520REPEALEDHTML | DOC
17 NCAC 06B .3521ESTIMATED INCOME TAXHTML | DOC
17 NCAC 06B .3522REPEALED - INFORMATION RETURNSHTML | DOC
17 NCAC 06B .3523-.3525REPEALEDHTML | DOC
17 NCAC 06B .3526REPEALED - TAX CREDITSHTML | DOC
17 NCAC 06B .3527DISPOSITION OF PARTNER'S INTERESTHTML | DOC
17 NCAC 06B .3528PART-YEAR RESIDENT PARTNERSHTML | DOC
17 NCAC 06B .3529INTEREST INCOME PASSED THROUGH TO PARTNERSHTML | DOC
17 NCAC 06B .3601-.3611REPEALEDHTML | DOC
17 NCAC 06B .3701REPEALED - GENERALHTML | DOC
17 NCAC 06B .3702REPEALED - GROSS INCOMEHTML | DOC
17 NCAC 06B .3703-.3706REPEALEDHTML | DOC
17 NCAC 06B .3707REPEALED - EXEMPT TRUSTSHTML | DOC
17 NCAC 06B .3708-.3713REPEALEDHTML | DOC
17 NCAC 06B .3714TAX CREDITSHTML | DOC
17 NCAC 06B .3715REPEALED - INCOME TAXABLE TO BENEFICIARIESHTML | DOC
17 NCAC 06B .3716INCOME TAX RETURN FOR ESTATES AND TRUSTSHTML | DOC
17 NCAC 06B .3717REPEALED - TRUST INSTRUMENTS AND WILLSHTML | DOC
17 NCAC 06B .3718REPEALED - PAYMENT OF TAXHTML | DOC
17 NCAC 06B .3719REPEALED - FAILURE TO FILE PENALTIESHTML | DOC
17 NCAC 06B .3720REPEALED - LIABILITY OF THE FIDUCIARYHTML | DOC
17 NCAC 06B .3721-.3722REPEALEDHTML | DOC
17 NCAC 06B .3723ALLOCATION OF ADJUSTMENTSHTML | DOC
17 NCAC 06B .3724ALLOCATION OF INCOME ATTRIBUTABLE TO NONRESIDENTSHTML | DOC
17 NCAC 06B .3725REPEALED - ADMINISTRATION EXPENSESHTML | DOC
17 NCAC 06B .3801-.3803REPEALEDHTML | DOC
17 NCAC 06B .3804DEPOSIT OF PAYMENTHTML | DOC
17 NCAC 06B .3901DEFINITION OF RESIDENTHTML | DOC
17 NCAC 06B .3902NONRESIDENTSHTML | DOC
17 NCAC 06B .3903PART-YEAR RESIDENTHTML | DOC
17 NCAC 06B .3904TAXABLE INCOME OF NONRESIDENTS AND PART-YEAR RESIDENTSHTML | DOC
17 NCAC 06B .3905NONRESIDENT MEMBERS OF PROFESSIONAL ATHLETIC TEAMSHTML | DOC
17 NCAC 06B .3906PURCHASE OF REAL PROPERTY LOCATED IN North Carolina FROM A NONRESIDENTHTML | DOC
17 NCAC 06B .4001-.4002REPEALEDHTML | DOC
17 NCAC 06B .4003NONRESIDENT SHAREHOLDERSHTML | DOC
17 NCAC 06B .4004TAX CREDITSHTML | DOC
17 NCAC 06B .4005BASIS IN STOCKHTML | DOC
17 NCAC 06B .4006DISTRIBUTIONSHTML | DOC
17 NCAC 06B .4007REPEALED - FISCAL YEAR S CORPORATIONHTML | DOC
17 NCAC 06B .4008REPEALED - LOSSESHTML | DOC
17 NCAC 06B .4101GENERALHTML | DOC
17 NCAC 06B .4102REPEALED - EXEMPT INTEREST DIVIDENDSHTML | DOC
17 NCAC 06B .4103ORDINARY DIVIDENDSHTML | DOC
17 NCAC 06B .4104-.4105REPEALEDHTML | DOC
 
SubChapter CHTML | DOC
17 NCAC 06C .0101REPEALED - GENERALHTML | DOC
17 NCAC 06C .0102REPEALED - WITHHOLDING FROM WAGESHTML | DOC
17 NCAC 06C .0103REPEALED - INCOME NOT SUBJECT TO WITHHOLDINGHTML | DOC
17 NCAC 06C .0104REPEALED - EXEMPTION CERTIFICATESHTML | DOC
17 NCAC 06C .0105-.0106REPEALEDHTML | DOC
17 NCAC 06C .0107EMPLOYEESHTML | DOC
17 NCAC 06C .0108EMPLOYEE-EMPLOYER RELATIONSHIPHTML | DOC
17 NCAC 06C .0109REPEALED - MINISTERSHTML | DOC
17 NCAC 06C .0110REPEALED - COMMON CARRIERSHTML | DOC
17 NCAC 06C .0111REPEALED - FEDERAL EMPLOYEESHTML | DOC
17 NCAC 06C .0112SEAMENHTML | DOC
17 NCAC 06C .0113-.0116REPEALEDHTML | DOC
17 NCAC 06C .0117SUPPLEMENTAL WAGE PAYMENTSHTML | DOC
17 NCAC 06C .0118REPEALED - SICK PAYHTML | DOC
17 NCAC 06C .0119WAGE AND TAX STATEMENTSHTML | DOC
17 NCAC 06C .0120RECIPROCITY OF TAX CREDITSHTML | DOC
17 NCAC 06C .0121REPEALED - CREDIT FOR INCOME TAX WITHHELDHTML | DOC
17 NCAC 06C .0122REPEALED - FRINGE BENEFITSHTML | DOC
17 NCAC 06C .0123EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATEHTML | DOC
17 NCAC 06C .0124ADDITIONAL WITHHOLDING ALLOWANCESHTML | DOC
17 NCAC 06C .0125REPEALED - PENALTYHTML | DOC
17 NCAC 06C .0126SUBMISSION OF CERTAIN WITHHOLDING ALLOWANCE CERTIFICATESHTML | DOC
17 NCAC 06C .0201NEW withholding agentsHTML | DOC
17 NCAC 06C .0202REPEALED - REPORTS AND PAYMENTSHTML | DOC
17 NCAC 06C .0203ANNUAL REPORTSHTML | DOC
17 NCAC 06C .0204AMOUNTS WITHHELD ARE HELD IN TRUST FOR SECRETARY OF REVENUEHTML | DOC
17 NCAC 06C .0301-.0304REPEALEDHTML | DOC
 
SubChapter DHTML | DOC
17 NCAC 06D .0101REPEALED - FORMSHTML | DOC
17 NCAC 06D .0102REQUIREMENTS FOR FILINGHTML | DOC
17 NCAC 06D .0201GENERALHTML | DOC
17 NCAC 06D .0202-.0204REPEALEDHTML | DOC
17 NCAC 06D .0205REPEALED - ESTIMATED TAX PAYMENTS (TAXABLE YEARS AFTER 1986)HTML | DOC
17 NCAC 06D .0206REPEALED - AVOIDING PENALTYHTML | DOC
17 NCAC 06D .0207UNDERPAYMENTSHTML | DOC
17 NCAC 06D .0208OVERPAYMENTSHTML | DOC
17 NCAC 06D .0209DETERMINING AN UNDERPAYMENTHTML | DOC
17 NCAC 06D .0210PERIOD OF UNDERPAYMENTHTML | DOC
17 NCAC 06D .0211REPEALED - FARMERS AND FISHERMENHTML | DOC
 
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