NC S105

Requires the Secretary of Revenue to add voluntary identification space on individual income tax form D-400 for filers to indicate their veteran status or their spouse's veteran status.

Directs the Secretary of Revenue to compile aggregate summary information about the number of veterans filing tax returns in North Carolina annually and provide this data to the Department of Military and Veterans Affairs no later than January 15 each year.

Maintains confidentiality of individual filer information in accordance with existing law (G.S. 105-259), with only aggregate data shared with the Department of Military and Veterans Affairs.

Defines "veteran" using the definition in G.S. 143B-1213(3)b.

Requires the Department of Revenue to update tax form D-400 for taxable years beginning on or after January 1, 2016.