Start Federal and North Carolina State Tax Returns

Start North Carolina State Tax Return Only

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. 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.

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:

North Carolina State Tax Forms that cannot be efiled

North Carolina Tax Extensions

You can get an automatic extension of time to file a North Carolina state tax return by filing Form D-410. If you owe state tax, you must still pay the amount due by the original tax filing deadline or you may be charged penalties and interest on the unpaid amount.

North Carolina Tax Amendments

If you have already filed or efiled your state return and you need to make corrections, you can file an amended return.

To file an amended NC state return, fill out a new Form D-400. You must also complete Form D-400X-WS and attach it to the front of the new return, then mail it to the address on the form.

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.

You can check the official status of your NC tax refund online here.

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 5.75%. 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.

NC Personal Property Tax:

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

Odd Tax Fact:

1. North Carolina (like several states, in fact) expects purchasers of illegal drugs to pay state taxes on them.

2. 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.

Back to an overview of state income taxes