North Carolina Income Taxes and State Tax Forms

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North Carolina
"The Old North State"

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Prepare and efile Your North Carolina Tax Return

The efile.com tax software makes it easy for you to efile your state tax return using the correct state tax forms. Prepare and efile your North Carolina state tax return (resident, nonresident, or part-year resident) and federal tax return together or separately at efile.com (view the federal tax return filing requirements). For one price, you can prepare and efile as many state tax returns as you need.

North Carolina Income Tax Filing Deadlines

The regular deadline to file a North Carolina state income tax return is April 15.

Tax Deadline DateType of Income Tax ReturnFiling Deadline / Due Date Description
April 15, 2014 2013 North Carolina State Tax Return Due date for North Carolina State Income Tax Returns - income tax filing deadline
April 15, 2014 2013 North Carolina State Tax Extension Due date for North Carolina extension requests
October 15, 2014 2013 North Carolina State Tax Return Last day to efile a 2013 North Carolina State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines here.

Find federal income tax return filing deadlines here.

North Carolina State Tax Forms

All of the following North Carolina state tax forms are supported by the efile.com software. On efile.com, you can efile any of these forms, along with forms for any other states, for one price:

Form/ScheduleDescriptionCan I efile this form?
Form D-400 Income Tax Return-Pages 1 and 2




 
 
 
Form D-400  Additions, Deductions & Part-Year/Nonresident Calculation-Pages 3 and 4
Form D-400  Income Tax Return (Consumer Use Tax Worksheet)
Form D-400TC Tax Credits
Form D-400V Individual Income Payment Voucher 
Form D-400X Amended Income Tax Return- Pg 1 
Form NC-D422A Annualized Income Worksheet 
Form NC-40 Estimated Tax Worksheet
Form NC-478G Investing In Renewable Energy Property Credit - Pg 1

North Carolina State Tax Forms that cannot be efiled

 

FormDescription
Form NC-4 Employee's Withholding Allowance Certificate

NC Tax Extension

Extension FormNorth Carolina Extension InstructionsHow to File

Form D-410

If you cannot file your state tax return on time, North Carolina requires that you apply for an extension of time to file, whether or not you owe state tax. You do not have to attach the extension form to your NC state return.

You can get an automatic 6-month extension (to October 15) of time to file your North Carolina tax return by filling out and mailing Form D-410. North Carolina does not accept federal extensions.

If you owe state tax, you must still pay the amount due by April 15 or you will be charged penalties and interest on the unpaid amount (10% late payment penalty plus interest). Pay as much as you can with your extension request to minimize the penalties and interest. Penalties for not filing are worse than penalties for not paying, so be sure to file a return or an extension by April 15 even if you cannot pay the full amount at that time.

If you do not file for an extension, you are subject to both the 5% per month late filing penalty and 10% late payment penalty on the remaining tax due.

If you are a U.S. citizen or resident and are out of the country on April 15, you are granted an automatic 4-month extension of time to file (if you fill in the “Out of the Country” circle on Page 1 of Form D-400) and to pay, but interest will still accrue on any amount you owe after April 15 (but penalties will not apply until August 15). You can use Form D-410 to get an additional extension of 2 months--but only to file, not to pay. File the form by August 15 to receive the additional 2-month extension.

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Important Reminder!  If you are efiling a North Carolina tax extension, you may need to efile a federal tax extension as well.

NC Tax Amendment

North Carolina state tax amendments can only be filed by mailed; they cannot be efiled. Learn how to prepare and file an amended North Carolina tax return.


Important Reminder!  If you are filing a North Carolina tax amendment, you may need to file a federal tax amendment as well.


Past Year Forms: Tax Year 2012 North Carolina Tax Forms (Print, Fill Out, and Mail)
Form D-400 Individual Income Tax Return

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Form D-400TC  Individual Tax Credits
Form D-400V Individual Income Payment Voucher
Form D-422 Underpayment of Estimated Tax by Individuals
Form NC-40 Individual Estimated Income Tax
Form NC-478 Business Incentive Tax Credits
Form 5500 Request to Waive or Reduce Penalties
Worksheet Consumer Use Tax

Where's My Refund? - Check Your North Carolina State Tax Refund Status

If you efile a North Carolina state tax return, your refund may be processed in as little as a week. It may take 8 weeks to process your refund if you filed your NC return on paper. The state pays interest on any refunds which are not received within 45 days of the date the return was accepted, or April 15, whichever is later.

Check your own NC state tax refund status now.

North Carolina efile Error Codes

View a list of all North Carolina State efile Income Tax Return Error Reject Codes.


North Carolina Tax Facts

NC Income Tax:

North Carolina taxes individual income across three tax brackets at graduated tax rates. For single filers:

  • 6% for the first $12,750 of taxable income
  • 7% for income between $12,751 and $60,000
  • 7.75% for income above $60,000

For married couples filing jointly:

  • 6% for the first $21,250 of taxable income
  • 7% for income between $21,251 and $100,000
  • 7.5% for income above $100,000

North Carolina also charges a tax "surcharge", an addition to income tax owed, which effectively acts as another set of tax brackets for higher income earners. For single filers:

  • 2% surcharge for income between $100,001 and $250,000
  • 3% surcharge for income above $250,000

For married couples filing jointly:

  • 2% surcharge for income between $60,001 and $150,000
  • 3% surcharge for income above $150,000

For heads of households:

  • 2% surcharge for income between $80,001 and $200,000
  • 3% surcharge for income above $200,000

NC Sales Tax

North Carolina has a state sales tax rate of 4.75%. Counties levy additional local sales taxes, with rates ranging from 2% to 2.5% depending on the city or town in which a purchase is made.

More information on North Carolina Sales Tax

NC Sales Tax Holiday:

As of July 1, 2014, North Carolina no longer has sales tax holidays. The state had two annual sales tax holidays, which usually occurred on the first weekend of a month (midnight Friday through midnight Sunday). During these holidays, certain items were exempt from North Carolina sales tax. However, NC consumers only received the tax exemption if a specific total spending limit was met.

On the first week of August, North Carolina held a back-to-school sales tax holiday on the following items:

  • Clothing and school supplies ($100 or less)
  • Computers ($250 or less, or $3,500 or less)
  • Instructional materials ($300 or less)
  • Sporting equipment ($50 or less)

On the first week of November, North Carolina held a sales tax holiday on the following qualifying Energy Star products purchased for personal use: 

  • Air-source heat pumps
  • Ceiling fans
  • Central air conditioners
  • Clothes washers
  • Dehumidifiers
  • Freezers
  • Programmable thermostats
  • Refrigerators
  • Room air conditioners

NC Personal Property Tax:

In North Carolina, real estate, motor vehicles, and personal property are taxed locally at the county level.

Odd Tax Facts:

  • North Carolina (like several states, in fact) expects purchasers of illegal drugs to pay state taxes on them.
  • North Carolina has an estate tax, but it also grants a tax credit equal to the amount of the tax, thus nullifying it.

NC State Tax Agency:

For more information, you can visit the website of The North Carolina Department of Revenue.

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