north carolina state tax form 2022

North Carolina has a State tax addback, if itemizing on federal return (see instructions) a 00 b Out-of-state losses Type: _____ b 00 c Expenses related to . Registered eFiler: Sign in, AskIT An official website of the State of North Carolina, Individual Income Tax Forms & Instructions, North Carolina Education Endowment Fund Contributions, NRS Report of Sale of Real Property by Nonresidents, Extension for Filing Individual Income Tax Return, Individual Estimated Income Tax-Form NC-40, Sales and Use Electronic Data Interchange (EDI), Electronic Filing Options and Requirements, Frequently Asked Questions About Traditional and Web Fill-In Forms, Authorization for Bank Draft Installment Agreement, Updated Individual Income Tax Adjustment Notice, Attachment and Garnishment Employer Copy, Attachment and Garnishment Taxpayer Copy, Confirmation of Installment Payment Agreement, Notice of Collection Amount Shown Due But Not Paid In Full, Notice of Individual Income Tax Assessment, Climate Change & Clean Energy: Plans & Progress, Frequently Asked Questions About Downloading Adobe PDF Forms and Publications, How to Pay Your Individual Income Taxes Tutorial Video, Nonresident Employee Information Schedule, Part-Year Resident and Nonresident Schedule, Part-Year Resident and Nonresident Other Additions and Other Deductions, North Carolina Individual Income Tax Instructions, North Carolina Education Endowment Fund Contribution, Amended North Carolina Individual Income Tax Return, Individual Income Tax Return and Form D-400TC, Individual Tax Credits, Individual Income Tax Return (no tax credits), Worksheet For Determining The Credit For The Disabled Taxpayer, Dependent And/Or Spouse, Application for Tax Credit for Qualified Business Investments, Application for Qualified Buinsess Investments. The North Carolina Department of Revenue (NCDOR) issued an update on the opening of the 2022 tax season Monday. These back taxes forms can not longer be e-Filed. North Carolina law was amended to decrease the individual income tax rate to 4.99% for tax year 2022. North Carolina has a state income tax of 5.25% . (For more information, see Page 18 of Form D-401, North Carolina Individual Income Tax Instructions). (For more information, see page 13 of Form D-401, North Carolina Individual Income Tax Instructions). a flat state income tax of 5.25% If you need any assistance for North Carolina State Tax Filings, contact our awesome, US-based support team. Walk-ins and appointment information. View Sitemap. PO Box 25000 Raleigh, NC 27640-0640. The income tax withholdings for the State of North Carolina includes the following changes: The standard deduction for Single, Married, or Surviving Spouse filers has changed from $10,750 to $12,750. These are the official PDF files published by the North Carolina Department of Revenue, we do not alter them in any way. We have included North Carolina State tax table and links to official publications from where all information in the tax tables was obtained. No action on the part of the employee or the . NC-40. State Government websites value user privacy. North Carolina law was amended to increase the child deduction for tax year 2022. North Carolina taxpayers are choosing a faster, more convenient way to file and pay using electronic services. TaxFormFinder.org is a free public resource site, and is not affiliated with the United States government or any Government agency. WebExpected Value = ($20 * 65%) + ((-$7) * 35%) Expected Value = $10.55; Therefore, the expected value of the given estimated probabilities is such as $10.55. This will put the burden on borrowers to be proactive and . We last updated North Carolina Form CD-429 in February 2022 from the North Carolina Department of Revenue. Completing the Estimated Income Tax Form (NC-40) The instructions that follow will help you complete the forms correctly. N.C. Child Deduction North Carolina law was amended to increase the child deduction for tax year 2022. If you previously made an electronic payment but did not receive a confirmation page do not submit another payment. Most states will release updated tax forms between January and April. OMB No. IT is Income Taxes. A copy of the tax return you filed in another state or country if you claimed a tax credit for tax paid to another state or country on Form D-400TC, Line 7a. Estimated tax payments must be sent to the North Carolina Department of Revenue on a quarterly basis. Walk-ins and appointment information. Yes, a form is required for Purchase Card Transactions. Audit Support Guarantee - Individual Returns: If you receive an audit letter from the IRS or State Department of Revenue based on your 2022 TurboTax individual tax return, we will provide one-on-one question-and-answer support with a tax professional, if requested through our Audit Support Center, for audited individual returns filed with The North Carolina income tax rate for tax year 2022 is 4.99%. Appointments are recommended and walk-ins are first come, first serve. Secure websites use HTTPS certificates. State Government websites value user privacy. The state income tax rate is displayed on the North Carolina D-400 form and can also be found inside the North Carolina D-400 instructions booklet. If you want to download a tax form, use the navigation above, search the site, or choose a link below: An official website of the State of North Carolina, Extension for Filing Individual Income Tax Return, Individual Estimated Income Tax-Form NC-40, Sales and Use Electronic Data Interchange (EDI), Electronic Filing Options and Requirements, Frequently Asked Questions About Traditional and Web Fill-In Forms, Authorization for Bank Draft Installment Agreement, Updated Individual Income Tax Adjustment Notice, Attachment and Garnishment Employer Copy, Attachment and Garnishment Taxpayer Copy, Confirmation of Installment Payment Agreement, Notice of Collection Amount Shown Due But Not Paid In Full, Notice of Individual Income Tax Assessment, Climate Change & Clean Energy: Plans & Progress. An official website of the State of North Carolina, Extension for Filing Individual Income Tax Return, Individual Estimated Income Tax-Form NC-40, Sales and Use Electronic Data Interchange (EDI), Electronic Filing Options and Requirements, Frequently Asked Questions About Traditional and Web Fill-In Forms, Authorization for Bank Draft Installment Agreement, Updated Individual Income Tax Adjustment Notice, Attachment and Garnishment Employer Copy, Attachment and Garnishment Taxpayer Copy, Confirmation of Installment Payment Agreement, Notice of Collection Amount Shown Due But Not Paid In Full, Notice of Individual Income Tax Assessment, Climate Change & Clean Energy: Plans & Progress. North Carolina State Income Tax Forms for Tax Year 2022 (Jan. 1 - Dec. 31, 2022) can be e-Filed in conjunction with a IRS Income Tax Return. File Now with TurboTax. For information on other legislative changes that affect tax year 2022, see the "2022 Tax Law Changes" publication available on the Department's website. Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Is a form on this page missing or out-of-date? (To compute your N.C. net operating loss for tax year 2022, use Form NC-NOL). Unless otherwise noted, the following information applies to individuals for tax year 2022. Walk-ins and appointment information. For information about another tax year, please review the Departments, Extension for Filing Individual Income Tax Return, Individual Estimated Income Tax-Form NC-40, Sales and Use Electronic Data Interchange (EDI), Electronic Filing Options and Requirements, Frequently Asked Questions About Traditional and Web Fill-In Forms, Authorization for Bank Draft Installment Agreement, Updated Individual Income Tax Adjustment Notice, Attachment and Garnishment Employer Copy, Attachment and Garnishment Taxpayer Copy, Confirmation of Installment Payment Agreement, Notice of Collection Amount Shown Due But Not Paid In Full, Notice of Individual Income Tax Assessment, Climate Change & Clean Energy: Plans & Progress. Important: You can not eFile Forms to the IRS or State from DocuClix. State forms availability table for TurboTax individual (personal) tax products Or, when done editing or signing, create a free DocuClix account - click the green Sign Up button - and store your PDF files securely. STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 2022 INDIVIDUAL INCOME TAX RETURN . This form is for income earned in tax year 2022, with tax returns due in April 2023. Each employer's payroll for the last three fiscal years as of July 31 of the current year is divided into the applicable credit or debit balance to yield a ratio. The standard deduction for Head of Household filers has increased from $16,125 to $19,125. . Secure websites use HTTPS certificates. H&R Block is a registered trademark of HRB Innovations, Inc. The North Carolina D-400 instructions and the most commonly filed individual income tax forms are listed below on this page. Written requests for a hard copy of your 1099-G form from 2019, 2020, 2021 and 2022 may be: Faxed to 919-733-1370 Emailed to des.ui.claims.1099@nccommerce.com To learn more, view our full privacy policy. People who suspect unemployment benefits fraud should report it using theonline fraud reporting formor contact DES at (984) 465-9224. Summary. Received a Notice Notices are sent out when the department determines taxpayers owe taxes to the State that have not been paid for a number of reasons. payments using Form NC-40 to avoid underpayment of estimated tax interest. This ratio is multiplied by 0.68 to yield the Employer's Reserve Ratio . Business Registration Application for Income Tax Withholding,Sales and Use Tax, and Machinery and Equipment Tax, An official website of the State of North Carolina, Extension for Filing Individual Income Tax Return, Individual Estimated Income Tax-Form NC-40, Sales and Use Electronic Data Interchange (EDI), Electronic Filing Options and Requirements, Frequently Asked Questions About Traditional and Web Fill-In Forms, Authorization for Bank Draft Installment Agreement, Updated Individual Income Tax Adjustment Notice, Attachment and Garnishment Employer Copy, Attachment and Garnishment Taxpayer Copy, Confirmation of Installment Payment Agreement, Notice of Collection Amount Shown Due But Not Paid In Full, Notice of Individual Income Tax Assessment, Climate Change & Clean Energy: Plans & Progress, Withholding Tax Frequently Asked Questions, Income Tax Withholding Tables & Instructions for Employers, Amended Annual Withholding Reconciliation, Request for Waiver of an Informational Return Penalty, Employee's Withholding Allowance Certificate, Nonresident Alien Employee's Withholding Allowance Certificate, Withholding Certificate for Pension or Annuity Payments, Critical Infrastructure Company Notification (, Nonresident Employee Information Schedule, Nonresident Business Information Schedule, Personal Services Income Paid to a Nonresident. General information on collection actions and remedies. Withholding Tax Forms and Instructions Withholding Tax Forms and Instructions To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. Related: What to know about filing . Form NC-40 is available on our website at www.dornc.com under individual income tax forms. North Carolina law was amended to allow eligible members of the United States Uniformed Services to deduct military retirement payments received from the United States government. There, you can add Text and/or Sign the PDF. To learn more, view our full privacy policy. Review & Submit. To learn more, view our full privacy policy. Secure websites use HTTPS certificates. From Adobe Acrobat Reader use the Ctrl + O shortcut or select File / Open and navigate to your 2022 North Carolina tax forms. Keep in mind that some states will not update their tax forms for 2023 until January 2024. Open the files to read the instructions, and, remember to save any fillable forms periodically while filling them in. Individuals need the 1099-G form to complete state and federal tax returns. Paper copies were mailed by January 31 to those who requested that method to receive their tax statement, with mail delivery of those documents expected in early February. Expect a longer processing time during peak periods. If zero or less, . Come to one of our seminars. Is one of our forms outdated or broken? Individual Income Tax Instructions for Form D-400, Underpayment of Estimated Tax By Individuals, Income Tax Withholding Tables & Instructions for Employers, Part-Year Resident and Nonresident Schedule, Amended Annual Withholding Reconciliation, NRS Report of Sale of Real Property by Nonresidents, Individual Income Tax Instructions (formerly NC-400), Application for Extension for Filing Individual Income Tax Return, Amended North Carolina Individual Income Tax Schedule, Nonresident Employee Information Schedule, Part-Year Resident and Nonresident Other Additions and Other Deductions, Estates and Trusts Income Tax Instructions for Form D-407, Application for Extension Franchise and Corporate Income Tax, Beneficiary's Share of North Carolina Income, Adjustments, and Credits, Combined Corporate Income Tax Worksheet Instructions, Electric and Piped Natural Gas Monthly Tax Remittance, Underpayment of Estimated Tax by C Corporations, Partnership Income Tax Instructions for Form D-403, Partnership Tax Credit Summary - web fill-in, Application for Extension for Filing Partnership, Estate, or Trust Tax Return, Shareholder's Share of North Carolina Income, Adjustments, and Credits, Partner's Share of North Carolina Income, Adjustments, and Credits, Summary of Tax Credits Limited to 50% of Tax, Tax Credit for Investing in Business Property, Report of Sale of Real Property by Nonresidents, Tax Credit for Qualifying Expenses of a Film or Television Production Company, Tax Credit - Investing in Machinery and Equipment - instructions, Tax Credit - Investing in Central Office or Aircraft Facility Property, Tax Credit - Investing in Renewable Energy Property, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge, Critical Infrastructure Company Notification, https://www.ncdor.gov/taxes/individual-income-tax/individual-income-tax-forms-instructions. (For more information, see Page 18 of Form D-401, North Carolina Individual Income Tax Instructions). These back taxes forms can not longer be e-Filed. Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption Who do I contact if I have questions? D-400V. TaxFormFinder provides printable PDF copies of 45 current North Carolina income tax forms. We will update this page with a new version of the form for 2024 as soon as it is made available by the North Carolina government. W-4 Adjust - Create A W-4 Tax Return based, how to only prepare and print a North Carolina 2022 Tax Return, NC-4 - Employees Withholding Allowance Certificate, Schedule AM - North Carolina Amended Schedule, D-400 - North Carolina Individual Income Tax Return, D-422 - Underpayment of Estimated Tax by Individuals, D-422A - Annualized Income Installment Worksheet, D-400 Schedule AM - North Carolina Amended Schedule, NC-478 - Summary of Tax Credits Limited to 50% of Tax, NC-478G - Tax Credit for Investing in Renewable Energy Property, D-400X - Amended Individual Income Tax Return, D-400X - Amended North Carolina Individual Income Tax Return, D-400X-WS - Worksheet for Amending a 2011 Individual Income Tax Return, D-400X-WS - Worksheet for Amending a 2010 Individual Income Tax Return, D-400X-WS - Worksheet for Amending a 2009 Individual Income Tax Return. North Carolina income is now taxed at a constant rate of 4.99%. (For more information, see Page 14 of Form D-401, North Carolina Individual Income Tax Instructions). People who believe the information on their 1099-G form is incorrect can contact the DES Customer Call Center at (888) 737-0259. You may download a copy of your current IRS Form 1099-G through your online account at des.nc.gov at no charge. Click the F, Fi, I, and B icons to download any North Carolina Form, Fillable Form, Instructions, or Booklet listed in the table below. Most Service Centers are now open to the public for walk-in traffic on a limited schedule. State Government websites value user privacy. Everything above is in reference to your federal income taxes, which comprises the majority of your taxes. You are getting that message because you are preparing a North Carolina tax return, and the North Carolina forms are not yet ready for filing. A list of income tax forms for other states. Unemployment Insurance Tax. Select any filter and click on Apply to see results. DUE DATE TO FILE 2022 W-2/1099/NC-3 FORMS FOR NORTH CAROLINA STATE Form W2. Your withholding is subject to review by the IRS. Below are forms for prior Tax Years starting with 2021. For your convenience, Tax-Brackets.org provides printable copies of 45 current personal income tax forms from the North Carolina Department of Revenue. State Government websites value user privacy. An official website of the State of North Carolina, North Carolina 1099-G Tax Forms for Unemployment Benefits Now Available Online, North Carolina Division of Employment Security, Frequently Asked Questions about Unemployment Insurance, File, Adjust or Review Quarterly Tax & Wage Report, Petition for Judicial Review in Benefits Case. Then, on Form 1040, you will write the total amount of your Social Security benefits on line 5a and the taxable amount on line 5b. , which is administered by the North Carolina Department of Revenue. Your selected PDF file will load into the DocuClix PDF-Editor. We last updated the Individual Estimated Income Tax in February 2022, so this is the latest version of Form NC-40, fully updated for tax year 2022. of Revenue, Post Office Box 25000, Raleigh, North Carolina 27640-0001, by calling the Department at 1-877-252-3052 (toll-free), or from the Department's website at www.ncdor.gov. North Carolina Department of Revenue. To learn more, view our full privacy policy. Review & Submit. Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Your North Carolina State Individual Tax Return for Tax Year 2022 (January 1 - Dec. 31, 2022) can be prepared online via eFile along with a Federal or IRS Individual Tax Return (or you can learn how to complete and file only a NC state return ). North Carolina state income tax Form D-400 must be postmarked by April 18, 2023 in order to avoid penalties and late fees. Appointments are recommended and walk-ins are first come, first serve. We will update this page with a new version of the form for 2024 as soon as it is made available by the North Carolina government. To learn more, view our full privacy policy. 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 Related Content More about the North Carolina Form D-400 Individual Income Tax Tax Return TY 2022 Form D-400 is the general income tax return for North Carolina residents. Let us know in a single click, and we'll fix it as soon as possible. Want to learn more about Motor Carrier Tax? Appointments are recommended and walk-ins are first come, first serve. Log into your Claimant Account, accessible online atdes.nc.gov. Did Tax Day sneak up on you? A lock icon or https:// means youve safely connected to the official website. An official website of the State of North Carolina How you know Home Home 2022 D-400 Individual Income Tax Return Documents 2022 D-400 Web-Fill Version 2022 D-400 Handwritten Version File & Pay Taxes & Forms Received a Notice News About Us Contact Us Appointments are recommended and walk-ins are first come, first serve. An official website of the State of North Carolina An official website of NC How you know . Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. The current tax year is 2022, and most states will release updated tax forms between January and April of 2023. Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Make sure you send your completed tax forms to the correct address - some forms may have a different mailing address specified in the form instructions. Download Tax Forms and Instructions | NCDOR Home Taxes & Forms Download Tax Forms and Instructions Download Tax Forms and Instructions NCDOR has recently redesigned its website. (For more information, see Page 9 of Form D-401, North Carolina Individual Income Tax Instructions). State Government websites value user privacy. Skip to main content GET THE LATEST INFORMATION . Notice of Attorney Supervision Form - Allows an individual under the supervision of an attorney licensed to practice law in the State of North Carolina to represent employers in hearings and to enter appeals. The current tax year is 2022, with tax returns due in April 2023. North Carolina law was amended to decouple from federal net operating loss provisions in order to allow for a separate N.C. net operating loss. Officials say tax law changes included in 2021's budget delayed the Department of Revenue's (DOR) finalization of tax forms, updates for tax systems, and approval of tax preparation software. Last name Address . Payment Details. We last updated North Carolina Form D-400 in February 2023 from the North Carolina Department of Revenue. The Division of Employment Security (DES) prepares an IRS Form 1099-G for each person who received unemployment benefits. Most Service Centers are now open to the public for walk-in traffic on a limited schedule. NCDOR has recently redesigned its website. and Form NC-Rehab if you claimed a tax credit on Form D-400, Line 16. Unemployment benefits are counted as part of a claimants income and must be reported on federal and state tax returns. North Carolina Net Operating Loss Most Service Centers are now open to the public for walk-in traffic on a limited schedule. To learn more, view our full privacy policy. An official website of the State of North Carolina. Yes, I'd Like To Start Free To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. The Form D-400, Individual Income Tax Return Main Form is the tax return you file for the state of North Carolina. Complete this web form for assistance. Secure websites use HTTPS certificates. To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. NC40. Signature requirements when e-filing state tax returns SOLVEDby IntuitProConnect Tax83Updated October 28, 2022 This article will help you identify which signature forms are require for individual tax returns and if you can use eSignature to collect the signature remotely. A lock icon or https:// means youve safely connected to the official website. For assessments dated on or after January 1, 2023, the failure to pay penalty is reduced to 5% of net tax due, regardless of how late the tax is paid. City or town, state, and ZIP code It's a secure PDF Editor and File Storage site just like DropBox. Here are two of the most important North Carolina Department of Revenue mailing addresses for tax returns and general correspondence: Disclaimer: While we do our best to keep this list of North Carolina income tax forms up to date and complete, we cannot be held liable for errors or omissions. Secure websites use HTTPS certificates. North Carolina Office of State Human Resources. People paid unemployment benefits in 2022 can now view or download their 1099-G tax statements through their secure, online account accessible from the N.C. Division of Employment Securityswebsite. 1545-0074. Alternatively, read or print the 2022 North Carolina Form D-400 instructions to obtain the proper phone number and mailing address. Payment Details. 1 Enter federal taxable income from your federal form. It is estimated to be available for filing on 02/17/2022 NC website for a Form D-400 - https://www.ncdor.gov/media/12899/open 1 Reply SteamTrain Level 15 January 25, 2022 9:58 AM Yep, they moved the date again. Appointments are recommended and walk-ins are first come, first serve. To learn more, view our full privacy policy. CAREucator - Child, Dependent Care Credit. That date could change. Printable North Carolina state tax forms for the 2022 tax year will be based on income earned between January 1, 2022 through December 31, 2022. D400V. Help us keep TaxFormFinder up-to-date! Show entries Details on how to only prepare and print a North Carolina 2022 Tax Return. What is DocuClix? If you can not find the form listed there, use the search button below. A lock icon or https:// means youve safely connected to the official website. To track prior year refunds, you will need to contact the North Carolina Department of Revenue service center by phone, email, or mail. An official website of the State of North Carolina, 2022 NC-40, Individual Estimated Income Tax, Extension for Filing Individual Income Tax Return, Individual Estimated Income Tax-Form NC-40, Sales and Use Electronic Data Interchange (EDI), Electronic Filing Options and Requirements, Frequently Asked Questions About Traditional and Web Fill-In Forms, Authorization for Bank Draft Installment Agreement, Updated Individual Income Tax Adjustment Notice, Attachment and Garnishment Employer Copy, Attachment and Garnishment Taxpayer Copy, Confirmation of Installment Payment Agreement, Notice of Collection Amount Shown Due But Not Paid In Full, Notice of Individual Income Tax Assessment, Climate Change & Clean Energy: Plans & Progress. Appointments are recommended and walk-ins are first come, first serve. North Carolina law was amended to increase the standard deduction amount for tax year 2022. Terms and Conditions. As you can see, North Carolina decrease tax rate for 2022. Secure websites use HTTPS certificates. A lock icon or https:// means youve safely connected to the official website. North Carolina State Income Tax Forms for Tax Year 2022 (Jan. 1 - Dec. 31, 2022) can be e-Filed in conjunction with a IRS Income Tax Return. North Carolina Department of Revenue (877) 252-3052 *Updated 02/02/2022 Prepare and eFile your 2020 Tax Returns on eFile.com. TaxFormFinder provides printable PDF copies of 45 current North Carolina income tax forms. If your business deductions for tax year 2022 are more than your gross income for tax year 2022, you may have a N.C. net operating loss. (For more information, see page 13 of Form D-401, North Carolina Individual Income Tax Instructions). North Carolina taxpayers are choosing a faster, more convenient way to file and pay using electronic services. The Economic Development Partnership of North Carolina. Work Opportunity Tax Credit. To get started, download the forms and instructions files you need to prepare your 2022 North Carolina income tax return. Printed all of your North Carolina income tax forms? State Government websites value user privacy. (For more information, see Page 9 of Form D-401, North Carolina Individual Income Tax Instructions). North Carolina Department of Administration. (To compute your N.C. net operating loss for tax year 2022, use Form NC-NOL). A lock icon or https:// means youve safely connected to the official website. To track the status of your North Carolina income tax refund for 2022 you will need the following information: The requested information must match what was submitted on your 2022 North Carolina Form D-400. When you prepare your return on eFile.com this is all calculated for you based on your income. The current tax year is 2022, and most states will release updated tax forms between January and April of 2023. (For more information, see page 13 of Form D-401, North Carolina Individual Income Tax Instructions). 2022 D-400 North Carolina Individual Income Tax Return, 2022 D-401 North Carolina Individual Income Tax Instructions, D-400 Schedule A, 2022 NC Itemized Deductions, D-400 Schedule AM, North Carolina Amended Schedule, Schedule NEI, Nonresident Employee Information Schedule, D-400 Schedule PN, 2022 Part-Year Resident and Nonresident Schedule, D-400 Schedule PN-1, 2022 Part-Year Resident and Nonresident Other Additions and Other Deductions, D-400 Schedule S, 2022 Supplemental Schedule, 2023 North Carolina Individual Estimated Income Tax Instructions and Worksheet. (For more information, see Page 14 of Form D-401, North Carolina Individual Income Tax Instructions). North Carolina law was amended to include a provision that allows certain pass-through entities ("PTEs") to elect to pay North Carolina income tax at the entity level (a "Taxed PTE").

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