Hot Topics

Check this page often for current topics of interest and electronic services offered by the Department of Revenue. For the most recent additions to our web site, visit our Site Additions page.

	Personal Taxes (Individual Income, Estate, Partnership, Estates and Trusts, and Gift)
	Sales and Use Tax
	Withholding Tax
	Corporate Tax (Franchise, Income, Excise, and Insurance)
	Motor Fuels Tax
	General Information About Forms, Filing Returns, and Paying Tax
	Tax Debtors List

Personal Taxes (Individual Income, Estate, Partnership, Estates and Trusts, and Gift)
		Update on State Tax Treatment of 5-Year Carryback of 2008 and 2009 Net Operating Losses
		Certain Haiti Relief Workers Qualify for Combat Zone Extension
		Frequently Asked Questions Regarding the Military Spouses Residency Relief Act of 2009
		Important Tax Information Regarding Spouses of United States Military Servicemembers
		Getting Started With Your State Income Taxes
		Bonus Depreciation Addition
		Qualifying For The State Earned Income Tax Credit
		Important Notice Regarding North Carolina Estate Tax
		Pay Current Year Individual Income Tax Online
		William S. Lee Act Credit Reports

Sales and Use Tax
		Important Notice: Additional 0.25% Local Sales and Use Tax Effective October 1, 2010 (8-10)
		Internet Transactions Resolution Program (4-10)
		Important Notice: Monthly with Prepayment Filers Required to File Electronically (3-10)
		Important Notice: Computer Software (2-10)
		Important Notice: Certain Digital Property Subject to Sales and Use Tax (12-09)
		Important Notice: State and Local Sales and Use Tax Rate Change Issues (10-09)
		Important Notice: State and Local Rates for Construction Contracts (10-09)
		Important Notice: Form E-536, Schedule of County Sales and Use Taxes (09-09)
		Important Notice: Simultaneous Change In State and Local Rates (09-09)
		Important Reminder: Monthly with Prepayment Filers (09-09)
		Sales Tax Law Changes- Form E-505 (8-09)
		Important Notice: Additional 1% State Sales and Use Tax Rate Increase Issues (9-09)
		Important Notice: Sales and Use Tax Rate Change (8-09)
		Important Notice: Increase In “Combined General Rate” of Tax (8-09) Revised August 19, 2009
		Increase in State Sales and Use Tax Rate Effective September 1, 2009 (8-09)
		Important Notice: Sales of Baked Goods by Artisan Bakeries (11-08)
		Electronically Register for an Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax Account Number
		Important Notice: New Sales Tax Holiday for Energy Star Qualified Products (9-08)
		Sales Tax Law Changes – Form E-505 (8-08)

Withholding Tax
		North Carolina Withholding Forms and Instructions for Tax Year 2010
		Electronically Register for an Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax Account Number
		Department of Revenue Revises Publication NC-30, Income Tax Witholding Tables and Instructions for Employers

Corporate Tax (Franchise, Income, Excise, and Insurance)
		Limited Liability Companies (LLCs) Electing to be Taxed as S Corporations Subject to Franchise Tax
		Bonus Depreciation Addition
		Important Notice Regarding Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers
		William S. Lee Act Credit Reports
		Bonus Depreciation Deduction for Pass-through Entities

Motor Fuels Tax
		File Your IFTA Returns or Order Credentials Online
		Motor Fuels 2005 EDI Implementation Guide and Trading Partner Agreement

General Information About Forms, Filing Returns, and Paying Tax
		DOR's Durham Service Center Moves To New Site On Westgate Drive
		Electronically Register for an Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax Account Number
		Internet Resale of Admission Tickets Report
		Raleigh Service Center Relocation
		Correction to Form D-422A, Annualized Income Installment Worksheet
		Subscribe to the IRS’s e-News for Small Businesses
		Power of Attorney Instructions (6-07)
		Frequently Asked Questions about Powers of Attorney (6-07)
		Collections - Past Due Taxes
		North Carolina to Follow Federal Filing Date of April 17, 2007
		Department of Revenue Grants Tax Relief to Taxpayers Affected by Recent Hurricanes
		List of Software Packages Supporting the NC-478 Forms
		State Tax Relief for U.S. Troops Serving in a Combat Zone
		Taxpayer Alert Concerning Tax Forms Generated Using Unapproved Software or Unauthorized Websites
		Pay Current Year Individual Income Tax Online
		File Your Sales and Use Tax Return and Pay Your Tax Online
		File Your Withholding Tax Return and Pay Your Tax Online