{
  "batch": "746-north-carolina-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r746_north_carolina_creator_tax_treatment_north_carolina_746_c1",
      "category": "Business",
      "title": "North Carolina: income tax exists",
      "summary": "G.S. 105-153.7(a) imposes an individual income tax on every individual's North Carolina taxable income.",
      "body": "G.S. 105-153.7(a) imposes an individual income tax on every individual's North Carolina taxable income.\n\nWhat North Carolina General Assembly (General Statutes) actually says:\n\n“A tax is imposed for each taxable year on the North Carolina taxable income of every individual.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.7.html",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina General Assembly (General Statutes)",
      "evidence_quote": "A tax is imposed for each taxable year on the North Carolina taxable income of every individual.",
      "volatility": "low",
      "from_batch": "746-north-carolina-creator-tax-treatment",
      "subject": "North Carolina",
      "topic": "income tax exists",
      "applies_to_country": "US",
      "applies_to_scope": "NC",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r746_north_carolina_creator_tax_treatment_north_carolina_746_c2",
      "category": "Business",
      "title": "North Carolina: estimated payments - installments",
      "summary": "G.S. 105-163.15(c) requires four estimated-tax installments, the first due April 15 of the taxable year.",
      "body": "G.S. 105-163.15(c) requires four estimated-tax installments, the first due April 15 of the taxable year.\n\nWhat North Carolina General Assembly (General Statutes) actually says:\n\n“(c) For purposes of this section there shall be four required installments for each taxable year with the time for payment of the installments as follows:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.15.html",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina General Assembly (General Statutes)",
      "evidence_quote": "(c) For purposes of this section there shall be four required installments for each taxable year with the time for payment of the installments as follows:",
      "volatility": "low",
      "from_batch": "746-north-carolina-creator-tax-treatment",
      "subject": "North Carolina",
      "topic": "estimated payments - installments",
      "applies_to_country": "US",
      "applies_to_scope": "NC",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r746_north_carolina_creator_tax_treatment_north_carolina_746_c3",
      "category": "Business",
      "title": "North Carolina: estimated payments - threshold",
      "summary": "G.S. 105-163.15(f) imposes no underpayment interest if tax due after withholding is less than $1,000 or the individual had no prior-year liability.",
      "body": "G.S. 105-163.15(f) imposes no underpayment interest if tax due after withholding is less than $1,000 or the individual had no prior-year liability.\n\nWhat North Carolina General Assembly (General Statutes) actually says:\n\n“No interest shall be imposed under subsection (a) if the tax shown on the return for the taxable year reduced by the tax withheld under this Article is less than one thousand dollars ($1,000)”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.15.html",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina General Assembly (General Statutes)",
      "evidence_quote": "No interest shall be imposed under subsection (a) if the tax shown on the return for the taxable year reduced by the tax withheld under this Article is less than one thousand dollars ($1,000)",
      "volatility": "low",
      "from_batch": "746-north-carolina-creator-tax-treatment",
      "subject": "North Carolina",
      "topic": "estimated payments - threshold",
      "applies_to_country": "US",
      "applies_to_scope": "NC",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r746_north_carolina_creator_tax_treatment_north_carolina_746_c4",
      "category": "Business",
      "title": "North Carolina: information returns (1099)",
      "summary": "G.S. 105-154(b) requires in-state payers of income to any taxpayer to file information returns as required by the Secretary of Revenue.",
      "body": "G.S. 105-154(b) requires in-state payers of income to any taxpayer to file information returns as required by the Secretary of Revenue.\n\nWhat North Carolina General Assembly (General Statutes) actually says:\n\n“shall file an information return as required by the Secretary if the person directly or indirectly pays or controls the payment of any income to any taxpayer.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-154.html",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina General Assembly (General Statutes)",
      "evidence_quote": "shall file an information return as required by the Secretary if the person directly or indirectly pays or controls the payment of any income to any taxpayer.",
      "volatility": "low",
      "from_batch": "746-north-carolina-creator-tax-treatment",
      "subject": "North Carolina",
      "topic": "information returns (1099)",
      "applies_to_country": "US",
      "applies_to_scope": "NC",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r746_north_carolina_creator_tax_treatment_north_carolina_746_c5",
      "category": "Business",
      "title": "North Carolina: filing deadline",
      "summary": "G.S. 105-155(a) makes calendar-year individual income tax returns due April 15.",
      "body": "G.S. 105-155(a) makes calendar-year individual income tax returns due April 15.\n\nWhat North Carolina General Assembly (General Statutes) actually says:\n\n“The income tax return of every taxpayer reporting on a calendar year basis is due on or before the fifteenth day of April in each year.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-155.html",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "North Carolina General Assembly (General Statutes)",
      "evidence_quote": "The income tax return of every taxpayer reporting on a calendar year basis is due on or before the fifteenth day of April in each year.",
      "volatility": "low",
      "from_batch": "746-north-carolina-creator-tax-treatment",
      "subject": "North Carolina",
      "topic": "filing deadline",
      "applies_to_country": "US",
      "applies_to_scope": "NC",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}