NCAC Table of Contents
NCAC
NCAC > Title 17 - Revenue > Chapter 06 - Individual Income Tax
SubChapter ADIVISIONAL RULES

PDF | DOC
17 NCAC 06A .0101-.0105REPEALEDPDF | DOC
 
SubChapter BPDF | DOC
17 NCAC 06B .0101FORMSPDF | DOC
17 NCAC 06B .0102GENERALPDF | DOC
17 NCAC 06B .0103COMBINED RETURNSPDF | DOC
17 NCAC 06B .0104COMPLETING A RETURNPDF | DOC
17 NCAC 06B .0105REPRODUCED COPIESPDF | DOC
17 NCAC 06B .0106FEDERAL FORMSPDF | DOC
17 NCAC 06B .0107EXTENSIONSPDF | DOC
17 NCAC 06B .0108AMENDED RETURNSPDF | DOC
17 NCAC 06B .0109FILING REQUIREMENTS - GENERAL STATEMENTPDF | DOC
17 NCAC 06B .0110-.0111REPEALEDPDF | DOC
17 NCAC 06B .0112JOINT FEDERAL BUT SEPARATE STATE RETURNPDF | DOC
17 NCAC 06B .0113TAXPAYERS DOMICILED IN COMMUNITY PROPERTY STATESPDF | DOC
17 NCAC 06B .0114COMPUTATION OF TAXABLE INCOME - GENERALPDF | DOC
17 NCAC 06B .0115ADDITIONS TO FEDERAL TAXABLE INCOMEPDF | DOC
17 NCAC 06B .0116DEDUCTIONS FROM FEDERAL TAXABLE INCOMEPDF | DOC
17 NCAC 06B .0117TRANSITIONAL ADJUSTMENTSPDF | DOC
17 NCAC 06B .0118ELECTRONIC FILING OF INDIVIDUAL INCOME TAX RETURNSPDF | DOC
17 NCAC 06B .0201-.0202REPEALEDPDF | DOC
17 NCAC 06B .0301-.0312REPEALEDPDF | DOC
17 NCAC 06B .0313-.0314REPEALEDPDF | DOC
17 NCAC 06B .0315PARAPLEGICSPDF | DOC
17 NCAC 06B .0316-.0319REPEALEDPDF | DOC
17 NCAC 06B .0320-.0321REPEALEDPDF | DOC
17 NCAC 06B .0401-.0408REPEALEDPDF | DOC
17 NCAC 06B .0501GENERALPDF | DOC
17 NCAC 06B .0502-.0520REPEALEDPDF | DOC
17 NCAC 06B .0601-.0603REPEALEDPDF | DOC
17 NCAC 06B .0604OTHER TAX CREDITSPDF | DOC
17 NCAC 06B .0605RESIDENTIAL SOLAR ENERGY EQUIPMENTPDF | DOC
17 NCAC 06B .0606CREDIT FOR CHILD AND DEPENDENT CARE EXPENSESPDF | DOC
17 NCAC 06B .0607CREDIT FOR INCOME TAX PAID TO ANOTHER STATE OR COUNTRYPDF | DOC
17 NCAC 06B .0608CREDIT FOR CORPORATE TAX PAID BY S CORPORATION TO ANOTHER STATEPDF | DOC
17 NCAC 06B .0609CREDIT FOR NORTH CAROLINA DIVIDENDSPDF | DOC
17 NCAC 06B .0610CREDIT FOR THE DISABLEDPDF | DOC
17 NCAC 06B .0611CREDIT FOR TAX PAID ON CERTAIN GOVERNMENT RETIREMENT BENEFITSPDF | DOC
17 NCAC 06B .0612TAX CREDIT FOR QUALIFIED BUSINESS INVESTMENTSPDF | DOC
17 NCAC 06B .0613CREDIT FOR USE OF NORTH CAROLINA PORTSPDF | DOC
17 NCAC 06B .0701-.0706REPEALEDPDF | DOC
17 NCAC 06B .0707-.0708REPEALEDPDF | DOC
17 NCAC 06B .0801GENERALPDF | DOC
17 NCAC 06B .0802-.0806REPEALEDPDF | DOC
17 NCAC 06B .0901-.0908REPEALEDPDF | DOC
17 NCAC 06B .090965 OR OLDERPDF | DOC
17 NCAC 06B .0910REPORTING SALEPDF | DOC
17 NCAC 06B .091155 OR OVERPDF | DOC
17 NCAC 06B .1001GENERALPDF | DOC
17 NCAC 06B .1002-.1004REPEALEDPDF | DOC
17 NCAC 06B .1101GENERALPDF | DOC
17 NCAC 06B .1102-.1112REPEALEDPDF | DOC
17 NCAC 06B .1201-.1203REPEALEDPDF | DOC
17 NCAC 06B .1301-.1305REPEALEDPDF | DOC
17 NCAC 06B .1306BASIS AFTER DIVORCEPDF | DOC
17 NCAC 06B .1401-.1404REPEALEDPDF | DOC
17 NCAC 06B .1501GENERALPDF | DOC
17 NCAC 06B .1502-.1505REPEALEDPDF | DOC
17 NCAC 06B .1601-.1602REPEALEDPDF | DOC
17 NCAC 06B .1701-.1706REPEALEDPDF | DOC
17 NCAC 06B .1707NONPROFIT EDUCATIONAL INSTITUTIONSPDF | DOC
17 NCAC 06B .1708-.1709REPEALEDPDF | DOC
17 NCAC 06B .1710-.1714REPEALEDPDF | DOC
17 NCAC 06B .1715-.1716REPEALEDPDF | DOC
17 NCAC 06B .1717-.1726REPEALEDPDF | DOC
17 NCAC 06B .1727ARMED FORCES RETIREMENT PAYPDF | DOC
17 NCAC 06B .1728TAX SHELTERED ANNUITIESPDF | DOC
17 NCAC 06B .1729ANNUITY INCOMEPDF | DOC
17 NCAC 06B .1730-.1731REPEALEDPDF | DOC
17 NCAC 06B .1732LAW ENFORCEMENT OFFICERSPDF | DOC
17 NCAC 06B .1733-.1734REPEALEDPDF | DOC
17 NCAC 06B .1735VETERANSPDF | DOC
17 NCAC 06B .1736POLLUTION ABATEMENT BONDSPDF | DOC
17 NCAC 06B .1737-.1738REPEALEDPDF | DOC
17 NCAC 06B .1739BUSINESS DEVELOPMENT CORPORATIONSPDF | DOC
17 NCAC 06B .1740STATE EMPLOYEES' RETIREMENTPDF | DOC
17 NCAC 06B .1741STATE SUPPORTED SCHOOLSPDF | DOC
17 NCAC 06B .1742-.1744REPEALEDPDF | DOC
17 NCAC 06B .1745-.1746REPEALEDPDF | DOC
17 NCAC 06B .1747INDIAN RESERVATION INCOMEPDF | DOC
17 NCAC 06B .1748NORTH CAROLINA LEGISLATIVE RETIREMENT BENEFITSPDF | DOC
17 NCAC 06B .1749-.1752REPEALEDPDF | DOC
17 NCAC 06B .1801GENERALPDF | DOC
17 NCAC 06B .1802FEDERAL PRACTICE TO BE FOLLOWEDPDF | DOC
17 NCAC 06B .1901-.1903REPEALEDPDF | DOC
17 NCAC 06B .2001-.2002REPEALEDPDF | DOC
17 NCAC 06B .2003-.2004REPEALEDPDF | DOC
17 NCAC 06B .2101GENERALPDF | DOC
17 NCAC 06B .2102FEDERAL PRACTICE TO BE FOLLOWEDPDF | DOC
17 NCAC 06B .2201GENERALPDF | DOC
17 NCAC 06B .2202ORDINARY AND NECESSARYPDF | DOC
17 NCAC 06B .2203FEDERAL PRACTICE TO BE FOLLOWEDPDF | DOC
17 NCAC 06B .2204REIMBURSEMENT FOR MEALSPDF | DOC
17 NCAC 06B .2301-.2302REPEALEDPDF | DOC
17 NCAC 06B .2303EMPLOYER'S EDUCATIONAL ASSISTANCEPDF | DOC
17 NCAC 06B .2401-.2402REPEALEDPDF | DOC
17 NCAC 06B .2403MEMBERS OF THE ARMED FORCESPDF | DOC
17 NCAC 06B .2404FOREIGN MOVESPDF | DOC
17 NCAC 06B .2501GENERALPDF | DOC
17 NCAC 06B .2502FEDERAL PRACTICE TO BE FOLLOWEDPDF | DOC
17 NCAC 06B .2503INDIVIDUAL RETIREMENT CONTRIBUTIONSPDF | DOC
17 NCAC 06B .2504FEDERAL PRACTICE TO BE FOLLOWEDPDF | DOC
17 NCAC 06B .2601GENERALPDF | DOC
17 NCAC 06B .2602DEFINITIONPDF | DOC
17 NCAC 06B .2603-.2604REPEALEDPDF | DOC
17 NCAC 06B .2701-.2708REPEALEDPDF | DOC
17 NCAC 06B .2709-.2710REPEALEDPDF | DOC
17 NCAC 06B .2711-.2713REPEALEDPDF | DOC
17 NCAC 06B .2801-.2806REPEALEDPDF | DOC
17 NCAC 06B .2901GENERALPDF | DOC
17 NCAC 06B .2902-.2915REPEALEDPDF | DOC
17 NCAC 06B .3001-.3008REPEALEDPDF | DOC
17 NCAC 06B .3009CONTRIBUTIONS BY NONRESIDENTSPDF | DOC
17 NCAC 06B .3101-.3111REPEALEDPDF | DOC
17 NCAC 06B .3201-.3202REPEALEDPDF | DOC
17 NCAC 06B .3203PENALTIES FOR FAILURE TO FILE AND PAYPDF | DOC
17 NCAC 06B .3204NEGLIGENCE PENALTIESPDF | DOC
17 NCAC 06B .3205FAILURE TO REPORT FEDERAL CHANGESPDF | DOC
17 NCAC 06B .3206FRAUD PENALTYPDF | DOC
17 NCAC 06B .3207FAILURE TO FILE INFORMATIONAL RETURNSPDF | DOC
17 NCAC 06B .3208-.3209REPEALEDPDF | DOC
17 NCAC 06B .3301-.3305REPEALEDPDF | DOC
17 NCAC 06B .3401GENERALPDF | DOC
17 NCAC 06B .3402LIMITATIONS FOR ASSESSMENTSPDF | DOC
17 NCAC 06B .3403FEDERAL CHANGESPDF | DOC
17 NCAC 06B .3404FEDERAL CHANGES AND FRAUDPDF | DOC
17 NCAC 06B .3405FAILURE TO PAY TAXPDF | DOC
17 NCAC 06B .3406REFUNDSPDF | DOC
17 NCAC 06B .3407SERVICE MEMBERS CIVIL RELIEF ACTPDF | DOC
17 NCAC 06B .3408WAIVER OF TIME LIMITATIONPDF | DOC
17 NCAC 06B .3501GENERALPDF | DOC
17 NCAC 06B .3502TAXING PARTNERSHIP INCOMEPDF | DOC
17 NCAC 06B .3503PARTNERSHIP RETURNSPDF | DOC
17 NCAC 06B .3504-.3509REPEALEDPDF | DOC
17 NCAC 06B .3510ADDITIONAL FIRST YEAR DEPRECIATIONPDF | DOC
17 NCAC 06B .3511-.3512REPEALEDPDF | DOC
17 NCAC 06B .3513NONRESIDENT PARTNERSPDF | DOC
17 NCAC 06B .3514-.3520REPEALEDPDF | DOC
17 NCAC 06B .3521ESTIMATED INCOME TAXPDF | DOC
17 NCAC 06B .3522INFORMATION RETURNSPDF | DOC
17 NCAC 06B .3523-.3525REPEALEDPDF | DOC
17 NCAC 06B .3526TAX CREDITSPDF | DOC
17 NCAC 06B .3527DISPOSITION OF PARTNER'S INTERESTPDF | DOC
17 NCAC 06B .3528PART-YEAR RESIDENT PARTNERSPDF | DOC
17 NCAC 06B .3529INTEREST INCOME PASSED THROUGH TO PARTNERSPDF | DOC
17 NCAC 06B .3601-.3611REPEALEDPDF | DOC
17 NCAC 06B .3701GENERALPDF | DOC
17 NCAC 06B .3702GROSS INCOMEPDF | DOC
17 NCAC 06B .3703-.3706REPEALEDPDF | DOC
17 NCAC 06B .3707EXEMPT TRUSTSPDF | DOC
17 NCAC 06B .3708-.3713REPEALEDPDF | DOC
17 NCAC 06B .3714TAX CREDITSPDF | DOC
17 NCAC 06B .3715INCOME TAXABLE TO BENEFICIARIESPDF | DOC
17 NCAC 06B .3716INCOME TAX RETURN FOR ESTATES AND TRUSTSPDF | DOC
17 NCAC 06B .3717TRUST INSTRUMENTS AND WILLSPDF | DOC
17 NCAC 06B .3718PAYMENT OF TAXPDF | DOC
17 NCAC 06B .3719FAILURE TO FILE PENALTIESPDF | DOC
17 NCAC 06B .3720LIABILITY OF THE FIDUCIARYPDF | DOC
17 NCAC 06B .3721-.3722REPEALEDPDF | DOC
17 NCAC 06B .3723ALLOCATION OF ADJUSTMENTSPDF | DOC
17 NCAC 06B .3724ALLOCATION OF INCOME ATTRIBUTABLE TO NONRESIDENTSPDF | DOC
17 NCAC 06B .3725ADMINISTRATION EXPENSESPDF | DOC
17 NCAC 06B .3801-.3803REPEALEDPDF | DOC
17 NCAC 06B .3804MISCELLANEOUS RULESPDF | DOC
17 NCAC 06B .3901DEFINITION OF RESIDENTPDF | DOC
17 NCAC 06B .3902NONRESIDENTSPDF | DOC
17 NCAC 06B .3903PART-YEAR RESIDENTPDF | DOC
17 NCAC 06B .3904TAXABLE INCOME OF NONRESIDENTS AND PART-YEAR RESIDENTSPDF | DOC
17 NCAC 06B .3905NONRESIDENT MEMBERS OF PROFESSIONAL ATHLETIC TEAMSPDF | DOC
17 NCAC 06B .4001-.4002REPEALEDPDF | DOC
17 NCAC 06B .4003NONRESIDENT SHAREHOLDERSPDF | DOC
17 NCAC 06B .4004TAX CREDITSPDF | DOC
17 NCAC 06B .4005BASIS IN STOCKPDF | DOC
17 NCAC 06B .4006DISTRIBUTIONSPDF | DOC
17 NCAC 06B .4007FISCAL YEAR S CORPORATIONPDF | DOC
17 NCAC 06B .4008LOSSESPDF | DOC
17 NCAC 06B .4101GENERALPDF | DOC
17 NCAC 06B .4102EXEMPT INTEREST DIVIDENDSPDF | DOC
17 NCAC 06B .4103ORDINARY DIVIDENDSPDF | DOC
17 NCAC 06B .4104-.4105REPEALEDPDF | DOC
 
SubChapter CWITHHOLDING

PDF | DOC
17 NCAC 06C .0101GENERALPDF | DOC
17 NCAC 06C .0102WITHHOLDING FROM WAGESPDF | DOC
17 NCAC 06C .0103INCOME NOT SUBJECT TO WITHHOLDINGPDF | DOC
17 NCAC 06C .0104EXEMPTION CERTIFICATESPDF | DOC
17 NCAC 06C .0105-.0106REPEALEDPDF | DOC
17 NCAC 06C .0107EMPLOYEESPDF | DOC
17 NCAC 06C .0108EMPLOYEE-EMPLOYER RELATIONSHIPPDF | DOC
17 NCAC 06C .0109MINISTERSPDF | DOC
17 NCAC 06C .0110COMMON CARRIERSPDF | DOC
17 NCAC 06C .0111FEDERAL EMPLOYEESPDF | DOC
17 NCAC 06C .0112SEAMENPDF | DOC
17 NCAC 06C .0113-.0116REPEALEDPDF | DOC
17 NCAC 06C .0117SUPPLEMENTAL WAGE PAYMENTSPDF | DOC
17 NCAC 06C .0118SICK PAYPDF | DOC
17 NCAC 06C .0119WAGE AND TAX STATEMENTSPDF | DOC
17 NCAC 06C .0120RECIPROCITY OF TAX CREDITSPDF | DOC
17 NCAC 06C .0121CREDIT FOR INCOME TAX WITHHELDPDF | DOC
17 NCAC 06C .0122FRINGE BENEFITSPDF | DOC
17 NCAC 06C .0123EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATEPDF | DOC
17 NCAC 06C .0124ADDITIONAL WITHHOLDING ALLOWANCESPDF | DOC
17 NCAC 06C .0125PENALTYPDF | DOC
17 NCAC 06C .0126SUBMISSION OF CERTAIN WITHHOLDING ALLOWANCE CERTIFICATESPDF | DOC
17 NCAC 06C .0201NEW WITHHOLDING AGENTSPDF | DOC
17 NCAC 06C .0202REPORTS AND PAYMENTSPDF | DOC
17 NCAC 06C .0203ANNUAL REPORTSPDF | DOC
17 NCAC 06C .0204AMOUNTS WITHHELD ARE HELD IN TRUST FOR SECRETARY OF REVENUEPDF | DOC
17 NCAC 06C .0301-.0304REPEALEDPDF | DOC
 
SubChapter DESTIMATED TAX

PDF | DOC
17 NCAC 06D .0101FORMSPDF | DOC
17 NCAC 06D .0102REQUIREMENTS FOR FILINGPDF | DOC
17 NCAC 06D .0201GENERALPDF | DOC
17 NCAC 06D .0202-.0204REPEALEDPDF | DOC
17 NCAC 06D .0205ESTIMATED TAX PAYMENTS (TAXABLE YEARS AFTER 1986)PDF | DOC
17 NCAC 06D .0206AVOIDING PENALTYPDF | DOC
17 NCAC 06D .0207UNDERPAYMENTSPDF | DOC
17 NCAC 06D .0208OVERPAYMENTSPDF | DOC
17 NCAC 06D .0209DETERMINING AN UNDERPAYMENTPDF | DOC
17 NCAC 06D .0210PERIOD OF UNDERPAYMENTPDF | DOC
17 NCAC 06D .0211FARMERS AND FISHERMENPDF | DOC
 
[ search help ]