Www ncdor gov notices - Questions This Important Notice may be updated as new information becomes available.

 
Importantly, Impacted Taxpayers that file a State tax return with the Department by paper should also write Hurricane Ian at the top of page 1 of the tax form. . Www ncdor gov notices

Important Notice North Carolinas Reference to the Internal Revenue Code Updated - Impact on North Carolina Corporate and Individual Income Tax Returns On June 30, 2020, Governor Cooper signed into law Session Law 2020-58 (House Bill 1080). <p> <p>Information presented in court. Information for Tax Professionals. Raleigh, NC. Currently, the department is responsible for administering the collection of the North Carolina. The taxpayer may still owe penalties, fees, and interest, even if the tax due has already been paid. The Department will not accept a check. Important Notice Impact of Session Law 2022-06 on North Carolina Individual and Corporate Income Tax Returns Important Notice. Submit dual payment (current tax period and prepayment) Select this option if you have previously filed Form E-500 online and have been notified by the Department to re-submit your dual payments. Tax Assistance Number for International Callers. The NCDOR recently published a notice about Session Law 2023-12 that includes retroactive benefits that may help taxpayers preparing 2022 tax returns. When a match is found, the funds are deducted from the payment before it is sent to the vendor. Notices and Updates. Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses. (domestic) bank made payable to the North Carolina Department of Revenue, unless you pay online or you are required to make payments electronically. For years earlier than two years prior to the current tax year, corporate income and franchise returns and payments must be filed by paper. Document Entity Terms. The Department of Revenue publishes information that explains the various taxes imposed by North Carolina. Submit dual payment (current tax period and prepayment) Select this option if you have previously filed Form E-500 online and have been notified by the Department to re-submit your dual payments. Administrative Code. Dyed diesel is sometimes referred to as red diesel or off-road diesel. gov November 15, 2016 IMPORTANT NOTICE MOTOR VEHICLE REPAIR, MAINTENANCE, AND INSTALLATION SERVICES; STORAGE; AND TOWING SERVICES The changes discussed herein are effective January 1, 2017 for sales made on or after that date, unless noted otherwise. Your data is secured with SSL (Secure Socket Layer) and 128-bit encryption. Received a Notice. Helping you feel smarter and confident about your state taxes. These FAQs are intended to provide general information to taxpayers and tax professionals. Important Notice Various Updates to North Carolina Withholding Tax Informational Returns Due in 2021. Failure to sign and return the Authorization notice. Tax-related fraud schemes have been on the rise for years. 89, No. Prior to the plea, Willis paid 1,000. Assistance If you have any questions about this notice, you may call the North Carolina Department of Revenue Customer Service line at 1-877-252-3052 (800 am until 430 pm EST,. Review the options below and choose the one that is right for you. Use this page to easily access forms pages for various tax schedules, in addition to other form types. Offer In Compromise. Raleigh, N. Form GEN-58 (Power of Attorney and Declaration of Representative) Refund Offset Frequently Asked Questions. View a list of approved eFile software products. eFile for Businesses. The NCDOR will require additional customer verification from taxpayers who call the agency as part of the agencys enhanced identity theft security. DOR eService File and Pay Option. Privilege Tax. Taxes & Forms; Individual Income Tax; Sales and Use Tax; Withholding Tax; Corporate Income & Franchise Tax; Motor Carrier Tax (IFTAIN. Specifically, the important notice provided that the waiver of the Informational Return Penalty will continue until further notice. AV-14 Notice of Appeal and Application for Hearing North Carolina Property Tax Commission P. Sign up to receive E-Alerts. Use this page to easily access forms pages for various tax schedules, in addition to other form types. 105-164. DOR eService File and Pay Option. Bookmark this page for future use. The taxpayer has not defaulted a previous installment agreement on the same tax period (s). Franchise Tax Information. On August 1, 2021, Jane Does pays the tax. Sales & Use Tax. If you need assistance with our online bank draft or card payment methods, contact 1-877-308-9103 and select the option for assistance with online filing and payment services. Complete the detachable return at the bottom of the notice, and mail it along with payment to the Department by July 1. Please contact the Electronic Services Help Line at 1-877-308-9103 if you select Yes but do not receive a confirmation page with a confirmation number to determine if you need to resubmit your transaction. If a taxpayer's representative signs this form, a Power of Attorney must accompany this request. AV-14 Notice of Appeal and Application for Hearing North Carolina Property Tax Commission P. File & Pay. NCACPA is grateful to the members of our Taxation Committee for reviewing the draft and providing feedback. Division of Motor Vehicles, you will receive a Tag & Tax Notice listing both vehicle registration fees and taxes due combined into one. Watch this video for instructions on how to pay a bill or notice on our website. 75 general State and applicable local and transit rates of sales and use tax on a retailer to the sales price of or the gross receipts derived from a service contract sold at retail. Enter Project Code 1120213. NC-BN Out-of-Business Notification. The review screen allows you to review all the information you have entered to make sure that it is accurate and complete. If further assistance is needed, call (877) 252-3252 Monday through Friday between the hours of 800 am and 500 pm EST. We are unable to set up installment payment agreements on your tax liability until you receive a Notice of Collection from NCDOR. Box 871 Raleigh, NC 27602 (919) 814-1129 NORTH CAROLINA WAKE COUNTY FOR TAX YEAR COUNTY. You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is. Penalty Waiver Policy. Aviation Gasoline and Jet Fuel. August 4, 2016. Sales and Use Tax and Other Taxes Administered by the Sales and Use Tax Division. Important Information. DOR eServices Pay Only. The notice is available on the Departments website. The NCDOR is committed quality customer service. But they all count on one thing your lack of knowledge of tax laws and the inner workings of tax agencies. But April 15 falls on a Saturday this. A taxpayer, his or her designated representative, or authorized third parties, may request copies of tax returns or tax information. Sales & Use Tax. <p> <p>Information presented in court. Received a Notice. Maintenance Schedule. Important Notice Withholding August 2021 final. PO Box 871. Feb 23, 2023 Default Notice; Delinquent Notice; Notice of Collection; Notice of Collection Amount Shown Due But Not Paid In Full; Notice of Individual Income Tax Assessment; Notice to File a Return; Payment Agreement Installment Notice; Privilege Tax Renewal Notice; Unclaimed Refund Letter; News. During the 2022 Individual Income Tax season, the N. Please enter all of the information requested below. This document serves as notice that Form E-589J, Affidavit to Exempt from Sales and Use Tax Certain Qualifying Purchases or Charges On or After March 1, 2016, is to be executed only for a purchase in connection with a lump-sum or unit-price contract entered into or awarded prior to March 1, 2016, or entered into or awarded pursuant to a bid made prior. NCDOR provides electronic services that allow you to securely file andor pay your taxes online. Important Notice North Carolinas Reference to the Internal Revenue Code Updated - Impact on North Carolina Corporate and Individual Income Tax Returns On June 30, 2020, Governor Cooper signed into law Session Law 2020-58 (House Bill 1080). Raleigh, NC 27602-1661. To the extent there is any change to a statute or regulation, or new case law subsequent to the date of this notice, the provisions in this notice may. Tax Bulletins, Directives, and Other Important Notices. NCDOR Secretary Ronald Penny said that the department has improved identity theft protections. From Intellectual Property Office. Timely Mailing of Returns, Documents, or Payments - August 24, 2018. Collections Past Due Taxes. 5 million refunds. If you have any questions about this notice, you may call the North Carolina Department of Revenue Customer Interaction Center at 1-877-252-3052 (700 am until 430 pm EDT, Monday through Friday), or write the Department at P. Please enter all of the information requested below. Taxpayers may pay their tax by using a creditdebit card (VisaMasterCard) or bank draft via our online payment system, or by contacting an agent at 1-877-252-3252. Estates and Trusts Income. The taxpayer may still owe penalties, fees, and interest, even if the tax due has already been paid. Important Notice Impact of Session Law 2022-06 on North Carolina Individual and Corporate Income Tax Returns (Spanish Version) March 18, 2022. Do I need to submit a paper return if I have filed andor paid a return online If. If you have questions about your notice of tax assessment, you may call toll-free at 1-877-252-3252 or you may write to the address on your notice explaining why you disagree. Please contact the Electronic Services Help Line at 1-877-308-9103 if you select Yes but do not receive a confirmation page with a confirmation number to determine if you need to resubmit your transaction. Review the options below and choose the one that is right for you. 3 State Link MTC guidance httpswww. The Property Tax Division of the North Carolina Department of Revenue is the division responsible for this administration. North Carolina's new "Tag & Tax Together" system has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes at the same time. Contact us by phone, mail, or in person. Raed Abdel Karim Amra, 47, of Apex, was charged with 15 counts of Embezzlement of State. Application for ElderlyDisabled, Disabled Veteran, and Circuit Breaker Homestead Exclusions. Due to high demand from January through April, forms delivered by mail may take up to 10 business days to arrive. The updated SUTBs are located at. Answers to most general tax questions may be found on. &167; 105-236(a)(4) requires the North Carolina Department of Revenue. If you have any questions about this notice, you may call the North Carolina Department of Revenue Customer Interaction Center at 1-877-252-3052 (700 am until 430 pm EDT, Monday through Friday), or write the Department at P. Motor vehicle lease and rental. DOR eService File and Pay Option. Secure websites use HTTPS certificates. If you are appealing the value of your property, you must provide evidence that the county value was substantially higher than market value on January 1 of the county's last reappraisal year. For faster processing, pay online. The CANCEL button cancels all input and exits the application. File & Pay. eFile for Businesses. 5 On Your Side has learned. 89, No. The average processing time for all refunds issued this year was three weeks for electronically filed returns that did not get held up for additional inspection to ensure there is no refund fraud. Online Filing and Payments. 1 (877) 252-3252. Form GEN-58 (Power of Attorney and Declaration of Representative) Refund Offset Frequently Asked Questions. Tax Fraud Hotline. Form NC-5500 Request to Waive Penalties. North Carolina's new "Tag & Tax Together" system has been designed as a convenient way to pay annual vehicle tag renewals and vehicle property taxes at the same time. Note The e-Business Center will be. See North Carolina Administrative Code, Title 17, Rule 11. Your request will be denied if you do not provide all of the required information for the reason you specify. Box 871 Raleigh, NC 27602 (919) 814-1129 NORTH CAROLINA WAKE COUNTY FOR TAX YEAR COUNTY. These deliberate actions are intended to fraudulently increase individual income tax refunds that the taxpayers, not the preparers, are responsible for when the Department of Revenue corrects their tax return (s) to reflect the proper tax andor refund due. Maintenance Schedule. 00 combined general rate of sales and use tax on the gross receipts derived from sales of electricity billed on or after July 1, 2014. August 4, 2016. Get emails about this. vinaysuryawanshi "Accepted" never means the same thing as "approved. The notice ID is between N0001301 and N0001305. For additional assistance, contact the Customer Service Team Monday through Friday between the hours of 800 am and 500 pm EST, at 1-877-308-9103, Option 1. You must sign and return the notice within 15 days of the date on the notice. Important telephone numbers regarding the IRMF Non-Filer Initiative Notice to File a Return. Tax Bulletins, Directives, and Other Important Notices. Notices and Updates. You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is. Make the installment payment at least 15 days before the due date to allow time for processing. Watch this video for instructions on how to pay a bill or notice on our website. From identity theft, to fraudulent tax preparers, to fake tax bills, the schemes are varied and creative. 1 (877) 252-3252. Mar 18, 2021. The Property Tax Commission is located at 501 N. This deduction does not apply to severance pay received by a member due to separation from the member's armed forces. When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016. Important Notice 911 Service Charge Increases to Sixty-Five Cents (65) 04-10-18. In general, N. 2010 Legislative Change for SME Vehicles - Effective October 1, 2010. Review the options below and choose the one that is right for you. But they all count on one thing your lack of knowledge of tax laws and the inner workings of tax agencies. Partnership Income. Do not bookmark the NCID log in page. Franchise Tax Information. Important Notice Impact of Session Law 2022-06 on North Carolina Individual and Corporate Income Tax Returns (Spanish Version) March 18, 2022. Have the notice number available when paying. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances. 2015 Conditional Farmer Exemption reminder letter. Taxes & Forms. 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. NCDOR Sets Motor Fuels Tax Rate For 2022 Wednesday, December 15, 2021. Franchise Tax (Read more about franchise tax. Taxes & Forms; Individual Income Tax; Sales and Use Tax; Withholding Tax; Corporate Income & Franchise Tax; Motor Carrier Tax. Motor fuels. Each service offers convenient features and customer support. NCDOR provides electronic services that allow you to securely file andor pay your taxes online. These step-by-step guides walk you through each stage of the filing process Before you file How to enter submitter information How to test file formats When. During the 2022 Individual Income Tax season, the N. Otherwise please try your transaction again. General Information. The Department of Revenue publishes information that explains the various taxes imposed by North Carolina. The NCDOR addressed all of our concerns when crafting the final notice. Attachments and Garnishments. Please enter all of the information requested below. Fred should review the notice for detailed information on State tax relief. Important Notice. Make the installment payment at least 15 days before the due date to allow time for processing. 1 (877) 919-1019. An official website of the State of North Carolina How you know. PDF 208. Feb 23, 2023. Fax 919-733-1231. The NCDOR addressed all of our concerns when crafting the final notice. A garnishment release letter is sent when the garnishment listed in the letter has been paid in full. Important Attach a copy of the notice(s) of proposed assessment, proposed denial of refund, or proposed adjustment. Pay a Bill or Notice (Notice Required) Sales and Use Tax File and Pay - E-500; Sales and Use Electronic Data Interchange (EDI) Electronic Filing Options and Requirements; Information Reporting; Taxes & Forms. PO Box 1661. Tax Directives. Send your return to NC Department of Revenue. Payment must be made in U. Typically, taxes are due to be filed by April 15 each year. The Department also send this notice when the taxpayer enters into an Installment Payment Agreement to pay off the garnishment. Chapter 61. Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses. Payment option Yes. New Important Notice Important Notice Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns. Your data is secured with SSL (Secure Socket Layer) and 128-bit encryption. File & Pay. The North Carolina General Statutes require the North Carolina Department of Revenue. 4(a)(9) imposes the 7. This notice is sent because your refund was reduced resulting in either a decreased refund amount or a balance due. Raleigh, NC 27602-1661. In addition to any applicable documentation listed above, your response should also include An explanation as to why you have no filing requirement. The NCDOR is a cabinet-level executive agency charged with administering tax laws and collecting taxes on behalf of the people of the State of N. As outlined in the Important Notice, the Department will generally remove any Late Action Penalties assessed against an Affected Taxpayer for licenses, returns, or payments due from September 28, 2022, through February 15, 2023 (Postponement. If the refund was 50 or more, the taxpayer can search for it through the NC Cash Program. Jan 22, 2018 Register to use the e-Business Center to file and pay certain tax types. If a taxpayer&39;s representative signs this form, a Power of Attorney must accompany this request. Insurance Gross Premium Tax. The information should not be considered legal advice. This notice is sent because your refund was reduced resulting in either a decreased refund amount or a balance due. From Intellectual Property Office. Learn more about the eligibility and approval process on this webpage. The exact amount of refund shown on your return (D-400 Line 34) Select one of the following options Check the status of your 2022 original income tax refund. Contact Information. Sales and Use Tax (excluding Consumer Use Tax) None Consumer Use Tax None Tax Credits None DEALING AND INTERACTING WITH THE DEPARTMENT Communications with the Department of Revenue We occasionally receive an email from ofps. pornhubbrandi love, ret paladin phase 2 bis wotlk

Beginning August 4, 2021 the NCDOR will use an improved and modernized template for the Individual Income Tax Adjustment Notice. . Www ncdor gov notices

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Email with Report Files Not Password-Protected 1. This required information will only be used in the event we need to contact you. How to use the W-2 Text File Generator. Document Name. &167; 105-164. Form GEN-58 (Power of Attorney and Declaration of Representative) Refund Offset Frequently Asked Questions. We&39;re here to help you understand tax laws, what notices you may have, and how to file and pay for taxes. Due to high demand from January through April, forms delivered by mail may take up to 10 business days to arrive. Privilege License Tax. Fred should review the notice for detailed information on State tax relief. Read the latest NCDOR Tax Notices and Updates. Attachments and Garnishments are frequently used to collect unpaid taxes. The North Carolina Department of Revenue (NCDOR) provides, at no charge, copies of taxpayer records to individuals, taxpayer representatives, and third party requesters who qualify. Submit dual payment (current tax period and prepayment) Select this option if you have previously filed Form E-500 online and have been notified by the Department to re-submit your dual payments. To file by email, email your report to InfoReportingncdor. The situation Canada currently offers a World Trade Organization (WTO) cheese quota, which is split into 2 reservesone allocated to European Union (EU). August 4, 2016. Press Releases. (Updated by Important Notice dated April 1, 2015) Important Information About New Form NC-4 NRA January 20, 2015 Important Notice Additional Counties Eligible for Hurricane Matthew Tax Relief October 14, 2016 Important Notice Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the Secretary January. Find information about notices that are sent by the North Carolina Department of Revenue to taxpayers who owe taxes to the state. For faster processing, pay online. Motor Fuels Tax. DOR eService File and Pay Option. Find out how to file and pay your sales and use tax online with the Unity Form, a secure and convenient way to submit your tax return to the NCDOR. The NCDOR anticipates accepting 2022 Corporate Income and Franchise, Partnership Income, and Estates and Trust Income tax returns by Friday, Jan. 8 KB - November 27, 2017. You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is. (15) North Carolina introduced dyed diesel fuel in 1995 and dyed kerosene in 1998. Registering with NCID allows us to better protect your private information. Federal RegisterVol. Timed Out Session. Make the installment payment at least 15 days before the due date to allow time for processing. General Information. (If notice is given in April of 2014 the ountys next reappraisal date must be effective no later than January. If further assistance is needed, call (877) 252-3252 Monday through Friday between the hours of 800 am and 500 pm EST. important notice hurricane florence final. The updated SUTBs are based on the law in effect as of January 1, 2021 and supersede any Sales and Use Tax Bulletins published prior to that date. Franchise Tax Information. PO Box 871. &167; 105-164. Sales and Use Tax and Other Taxes Administered by the Sales and Use Tax Division. The taxpayers. If you are a journalist or media professional requesting information, please contact 919-814-1010 press at ncdor. Effective March 1, the N. Contact Information. If a taxpayer is Self-Employed, sections 1 through 12 must be completed. Feb 14, 2019 Raleigh, NC. See All News We are hiring We are hiring Online Services Where&x27;s My Refund. ) See Individual Income Tax Forms and Instructions See Business Claim for Refund State and County Sales and Use Taxes. Mar 1, 2022. To use the e-Business Center you must register your business with NCDOR and create an NCID user ID and password. 25 Local Sales and Use Tax Effective October 1, 2020 (07-20-2020) Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-19) (05-06-2020). State Government websites value user privacy. 2024 Motor Fueks Tax Rate Memo. Many questions can be answered using the material. dollars by check or money order drawn on a U. Today, the North Carolina Department of Revenue officially opened the 2023 individual income tax season and began downloading 2022 returns. You cannot warehouse a creditdebit card payment or a bill or notice payment. 105-164. But they all count on one thing your lack of knowledge of tax laws and the inner workings of tax agencies. Bookmark this page for future use. The NCDOR provided NCACPA with a copy of the draft notice and solicited our comments and suggestions prior to its release. Important Notices. IRTF Non-Filer Initiative The Internal Revenue Service (IRS) submits federal tax information to the North Carolina Department of Revenue. Business Address Correction, Form NC-AC. Note If your sales and use tax filing frequency changed effective October 1, 2022, you may see an incorrect period for your September return online. Mail Garnishment and Payment Processing Unit, PO Box 27431, Raleigh, NC 27611-7431. For additional assistance, contact the Customer Service Team Monday through Friday between the hours of 800 am and 500 pm EST, at 1-877-308-9103, Option 1. Vendor garnishments cannot be released. Pay a Bill or Notice (Notice Required) Sales and Use Tax File and Pay - E-500; Sales and Use Electronic Data Interchange (EDI) Electronic Filing Options and Requirements; Information Reporting; Taxes & Forms. The NCDOR will not demand a taxpayer pay taxes without first giving the taxpayer an opportunity to question or appeal the amount owed. If you agree with the assessment, you must send full payment within 45 days from the date on the notice. Received a Notice. Select the period ending date to reflect the correct filing period. Greensboro, NC 27407. 7, that state tax relief is available to victims of Hurricane Ian in North Carolina. NCACPA is grateful to the members of our Taxation Committee for reviewing the draft and providing feedback. A taxpayer, his or her designated representative, or authorized third parties, may request copies of tax returns or tax information. Doe deducts 20,000 in Code section 179 expense. Department of Revenue has published an updated notice on the impact of the American Rescue Plan of 2021 and the Consolidated Appropriations Act of 2021 on North Carolina&39;s 2020 individual income tax return. Beginning August 4, 2021 the NCDOR will use an improved and modernized template for the Individual Income Tax Adjustment Notice. The taxpayer&x27;s total liability is for a previous period. New Important Notice Important Notice Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns. Important Notice Sales and Use Tax Bulletins Updated The Sales and Use Tax Division has published the updated 2021 Sales and Use Tax Bulletins (SUTBs). Important Notice North Carolina Temporarily Reduces the. COVID-19 Update N. If the employee separates from your employment, you are required to notify the Department immediately. You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is. Pay a Bill or Notice (Notice Required) Sales and Use Tax File and Pay - E-500; Sales and Use Electronic Data Interchange (EDI) Electronic Filing Options and Requirements; Information Reporting; Taxes & Forms. Taxes & Forms. ) See Individual Income Tax Forms and Instructions See Business Claim for Refund State and County Sales and Use Taxes. Register to use the e-Business Center to file and pay certain tax types. Pay a Bill or Notice (Notice Required) Sales and Use Tax File and Pay - E-500; Sales and Use Electronic Data Interchange (EDI) Electronic Filing Options and Requirements; Information Reporting; Taxes & Forms. Answers to most general tax questions may be found on. We occasionally receive an email from ofps. NCDOR is committed to recruiting top-talent employees and developing career paths that will allow you to build long-term, rewarding and satisfying. July 2020 - September 2020. If the refund was 50 or more, the taxpayer can search for it through the NC Cash Program. If you do not agree with the notice File a NC individual income tax return that reflects the correct amount of tax due, including penalties and interest. File & Pay. This information is now available by email by subscribing to the Department of Revenue Tax Updates Email List. The notice addresses the application of the sales and use tax laws related to or. The garnishment is attached to wages andor salaries. Important Notice Session Law 2023-12 Includes Retroactive Benefits that May Help Taxpayers Preparing 2022 Tax Returns Skip to main content An official website of the State of North Carolina An official website of NC How you know. Division of Motor Vehicles, you will receive a Tag & Tax Notice listing both vehicle registration fees and taxes due combined into one. The notice is available on the Departments website. Helping you feel smarter and confident about your state taxes. &167; 105-. Pay a Bill or Notice (Notice Required) Sales and Use Tax File and Pay - E-500; Sales and Use Electronic Data Interchange (EDI) Electronic Filing Options and Requirements; Information Reporting; Taxes & Forms. The following important information is addressed in this notice An explanation of how specific provisions of Session Law 2021-180, the recently enacted State budget, affects the 2020 North Carolina individual and corporate income tax returns. &167; 105-164. Information for Tax Professionals. . shoto vtuber cosplay