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The North Carolina Department of Revenue has published updated 2024 bulletins for:
- Corporate Income, Franchise, and Insurance Taxes; and
- Personal Taxes (Individual Income Tax, Pass-Through Entities, and Withholding Tax).
The Corporate Income, Franchise, and Insurance Tax Bulletin is published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate income, franchise, and insurance tax law. The Personal Taxes Bulletin is published for the purpose of presenting the administrative interpretation and application of North Carolina income tax laws relating to individuals, partnerships, S corporations, estates, trusts, and income tax withholding in effect at the time of publication.
Taxpayers are cautioned that these publications are intended merely as a guide and that consideration must be given to all the facts and circumstances in applying the bulletins to particular situations. Taxpayers using these publications should be aware that additional changes may result from legislative action, court decisions, and rules adopted or amended under the Administrative Procedure Act. To the extent there is any change to a statute, administrative rule, or case law subsequent to the date of these publications, the provisions in these bulletins may be superseded or voided.
The updated bulletins can be accessed at the following links:
If you have any questions about this notice, you may call the N.C. Department of Revenue Customer Service line at 1-877-252-3052 (7:00 am until 4:30 pm EDT, Monday through Friday).
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