In the midst of what we DO NOT know—because Congress has not yet enacted tax legislation on a number of items including the Federal favorable tax provisions that have expired as of December 31, 2013, there is one thing that we DO know. That thing is what the North Carolina Individual Income Tax law changes will be for 2014. Recently, the North Carolina Department of Revenue has prepared a one page summary of the 2014 individual income tax law changes. It is a great summary of what we have to look forward to. This one page summary can be found at http://dornc.com/incometaxupdates/onepager.pdf.