 | Website | https://www.ncdor.gov/ |
| Where’s My Refund | https://www.ncdor.gov/file-pay/refund-process | |
| Information for Tax Pros | https://www.ncdor.gov/taxes-forms/information-tax-professionals | |
| ERO Assistance | (877) 252-3052 | |
| Taxpayer Assistance | (877) 252-3052 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – North Carolina does not mandate e-filing returns.
E-File Registration Requirements – Acceptance in the North Carolina e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – North Carolina state returns can be filed with the federal return or if the federal return was previously accepted, sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Amended returns can be e-filed. There is not a separate form for filing an amended return. To mark a return as amended, from the main menu of the North Carolina state return select Personal Information > Other Categories > Amended Return?.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15
Extensions – To request a six month extension, file Form D-410, Application for Extension for Filing Individual Income Tax Return, by April 15. The form can be e-filed, or it can be completed online here.
Driver’s License/Government Issued Photo Identification: North Carolina encourages but does not require this information to file the tax return. Providing the information will help confirm the taxpayer’s identity and can prevent unnecessary delays in tax return processing.
Filing Status Information
The filing status for North Carolina purposes is the same as on the federal income tax return, with one exception: a married couple who file MFJ on the federal return where one spouse is a nonresident of North Carolina and had no taxable income. In this case, they can either file a joint North Carolina return or file separately, but if they file separate returns the resident individual must complete either a pro forma federal return as married filing separately, reporting only their income and deductions, or a schedule showing the computation of their separate income and deductions and attach it to their North Carolina return. This particular MFS return cannot be e-filed but will have to be paper filed.
Residency Status Information for North Carolina Returns
Residents: A resident is an individual who was domiciled in North Carolina at any time during the year or who resided in North Carolina for other than a temporary or transitory purpose. In the absence of convincing proof to the contrary, an individual who is present within North Carolina for more than 183 days during the taxable year is presumed to be a resident. Additionally, the absence of an individual from the State for more than 183 days raises no presumption that the individual is not a resident.
Part-year resident: A part-year resident is an individual who moved to North Carolina and became a resident of North Carolina during the tax year, or who moved out of North Carolina and became a resident of another state during the year.
Nonresidents: A nonresident is an individual whose legal residence is in another state or country and did not reside in North Carolina for more than 183 days of a tax year.
Military Personnel/Military Spouses
Residents: A member of the military who is a North Carolina resident must report all income no matter where he or she is stationed, including military pay. If the taxpayer was a North Carolina resident when entering the service, he or she remains a North Carolina resident until a new domicile is established. Combat zone pay that is exempt for federal tax purposes is also exempt for North Carolina tax purposes.
Nonresidents: A member of the military stationed in North Carolina whose legal residence is another state is not liable for North Carolina income tax on their military pay. However, income that is (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from other employment, a business, or trade carried on in North Carolina, or (3) derived from gambling activities in North Carolina is subject to North Carolina income tax.
Military spouses: The Military Spouses Residency Relief Act of 2009 prohibits North Carolina from taxing the income earned for services performed in North Carolina by a spouse of a servicemember stationed in North Carolina if (1) the servicemember is present in North Carolina solely in compliance with military orders; (2) the spouse is in North Carolina solely to be with the servicemember; and (3) the spouse is domiciled in the same state as the servicemember. The Act does not apply to military spouses who are domiciled in North Carolina.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – North Carolina does not mandate e-filing returns.
Business Return General Information
Due Dates for North Carolina Business Returns
Most Corporations – April 15, or the 15th day of the fourth month for fiscal year filers, for both franchise tax and income tax returns.
Cooperative or Mutual Associations – September 15, or the 15th day of the ninth month for fiscal year filers, for income tax returns only.
S-Corporations – April 15, or the 15th day of the fourth month for fiscal year filers, for both franchise tax and income tax returns.
Partnerships – April 15, or the 15th day of the fourth month for fiscal year filers.
Fiduciary & Estate – April 15, or the 15th day of the fourth month for fiscal year filers.
Business Extensions
North Carolina does not accept the federal extension in lieu of a state application; therefore, a properly filed federal extension does not constitute a North Carolina extension.
Corporations and S Corporations – An automatic six month extension of time to file can be obtained by filing Form CD-419, Application for Extension: Franchise and Corporate Income Tax by the original due date of the return. Without a valid extension, a return filed after the statutory due date will be delinquent and subject to interest and all applicable penalties provided by law. The extension application can also be filed online at the NC DOR website here.
Extension of time to file does not extend time to pay franchise and income tax due. Payment of taxes due isn’t required with the extension, however interest and penalty will accrue on any taxes not paid by the original due date.
Partnerships and Fiduciaries – An automatic six month extension of time to file can be obtained by filing Form D-410P, Application for Extension for Filing Partnership, Estate, or Trust Tax Return by the original due date of the return. The return must be filed on or before the end of the extension period to avoid the late filing penalty.
If a return’s filing deadline has been extended, and the tax paid by the due date of the return is less than 90% of the total amount of tax due, a 10% penalty will be applied to the unpaid tax. Further penalty can be avoided by paying the balance of the tax due in full when filing the return.
Amended Business Returns
Corporations and S Corporations – When filing an amended return, a complete explanation as to the reason(s) for filing an amended return, including specific schedule and line number references, must be included on Schedule J of the return. If any change is made to corporate net income by the IRS, taxpayers are required to file an amended North Carolina return within six months after being notified of the correction or final determination. A penalty is imposed for failure to comply with this filing requirement. Corporations filing amended returns with additional tax due should also use Form CD-V Amended. To indicate that a return has been amended, from the main menu of the North Carolina return select Heading Information > Additional Questions > Amended Return.
Partnerships and Fiduciaries – To indicate that a return has been amended, from the main menu of the North Carolina return select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation, S-Corporation, Partnership, and Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.