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North Carolina Personal Income Tax Laws

Explanation of Chart and More Information on Personal Income Tax Laws

Code Section105-134, et seq.
Who is Required to FileEvery individual on North Carolina taxable income, and income of estates and trusts; Partnerships are not taxable
RateFirst $21,250, 6%; Next $78,750, 7%; Next $100,000, 7.75%; Over $200,000, 8.25%
Federal Income Tax DeductibleNo
Federal Income Used as BasisYes

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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