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North Carolina Personal Income Tax Laws

Personal income taxes are levied by most U.S. states, while the few states lacking an income tax make up for the revenue in other ways. North Carolina's personal income tax laws have become relatively straightforward, with a flat tax of 5.75 percent for all filers beginning in the tax year 2015. As in many other states, partnerships are not taxable in North Carolina.

The following chart contains the most pertinent details of North Carolina's personal income tax laws. See FindLaw's Tax Law section for additional resources.

Code Section 105-134, et seq.
Who is Required to File Every individual on North Carolina taxable income, and income of estates and trusts; Partnerships are not taxable
Rate Flat rate of 5.8 percent for 2014 tax year; flate rate of 5.75 percent for post-2014 tax years.
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

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

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