North Carolina state-coded deduction review
State-coded income-tax deduction review for NC returns — federal §280A home-office, §274(n) 50% business-meal, §274(d) standard vehicle-mileage, and §162(l) self-employed health insurance, each backed by NC G.S. §105-134.6 / §105-134.5 add-back rules and the NC DOR 2025 Personal Taxes Bulletin on federal-conformity modifications.
Pin-cites included
Federal §280A simplified method (300 sq ft cap at $5/sq ft) plus state-side add-back conformity. The drawer surfaces the federal IRC + Form 8829 stack and every per-state mirror pulled from STATE_CITATION_REGISTRY for this cell.
State authority mirror
The state-side statute bracket on every citation in the live cell above resolves against the official DOR portal below — verify directly without leaving the page.
NC Department of Revenue — 2025 Personal Taxes BulletinEvery NC review you ship on Taxerity Pro carries the same state-coded §-citation depth you just previewed — across your full engagement queue, no per-return caps.
Recent NC tax news
North Carolina Department of Revenue updates
Items the weekly legislative cadence surfaced and our editorial team approved for visibility on this page.
Take it to every NC return →
Taxerity Pro ships the same state-coded review across your full North Carolina engagement queue — $149/mo on Professional, no per-return caps.
Latest from our blog
Writing for solo NC practitioners
The state solo-CPA series posts the latest rollout note, audit-defensibility walk-through, and a one-click path to the just-shipped entry — open the card below or browse the rest of the index.
NC G.S. §105-134.6 add-back mechanics meet the federal §280A / §274(n) / §274(d) / §162(l) deduction slice — a one-shop examination of how the four-rule surface actually plays out for solo NC practitioners.