North Carolina Income Taxes and NC State Tax
Your North Carolina State Individual Tax Return for Tax Year 2022 (January 1 - Dec. 31, 2022) can be prepared online via eFile along with a Federal or IRS Individual Tax Return (or you can learn how to complete and file only a NC state return). The latest deadline for e-filing NC State Tax Returns is April 18, 2023.
Important: North Carolina is currently delayed in issuing guidance for e-file partners; as such, taxpayers are seeing errors on certain platforms e-filing their state return. We at eFile are working diligently with the NC state tax agency to get this resolved.
North Carolina
"The North Star State"
eFile.com makes it easy for you to e-file your IRS and North Carolina State Tax Return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective State Tax Agencies require you to e-file a Federal Income Tax Return at the same time you e-file a State Tax Return. This is not an eFile.com policy but an IRS and State Agency policy. Thus, technically you cannot e-File anywhere - not just eFile.com - a North Carolina Tax Return without also e-filing the associated IRS Tax Return. But there is good news, please read on.
Detailed instructions on how you can only prepare and mail in - not eFile - a North Carolina 2022 Tax Return - here via eFile.com. However, you must download/print and sign the forms and mail them to the Tax Agency.
If you file a tax extension you can e-File your Taxes until October 16, 2023 without a late filing penalty. However, if you owe Taxes and don't pay on time, you might face late tax payment penalties. Tip: File on time, even you can't pay on time, as the late filing penalties are higher than the late payment penalties.
North Carolina State Income Tax Rate: 4.99%
Prepare only a NC State Return
Where Is Your North Carolina Tax Refund Money
Where is Your IRS Refund?
North Carolina Income Tax Extension
North Carolina Income Tax Amendment
How to Pay Income Taxes
Step 1: Options on how to best pay your NC Income Taxes
Step 2:
IRS Payment Options
North Carolina, IRS Late Filing, Tax Payment Penalties
1. Late Filing Penalty: A late filing penalty is assessed when you don't file by the due date, is 5% of the unpaid tax per month, and cannot exceed 25% of the income tax due.
2. Late Payment Penalty: Assessed at 10% of the tax due when the income tax is not paid by the due date. In case you get an extension and pay 90% or more of your income tax by the original due date, then you don't have to pay a late penalty fee as long as you pay the tax by the extended deadline.
4. IRS Penalties: Calculate and Estimate your
potential IRS Income Tax Return Penalties.
North Carolina Income Tax Brackets
North Carolina Income Tax Forms
North Carolina Income Tax Code
North Carolina Unemployment Benefits
North Carolina taxes unemployment income.
North Carolina Marriage Penalty
Start Federal and North Carolina Tax Returns
2022 North Carolina Income Tax Filing Deadlines by Tax Year
The majority of deadlines listed here are for Tax Year 2022. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.
April 18, 2023
Tax Year 2022
Income Tax Return
Prepare and e-File an IRS (Due Date April 18, 2023) and North Carolina State Income Tax Return (Due Date April 18, 2023) until October 16, 2023. -
eFileIT
April 18, 2023
2022 Income Tax Extension
Tax Year 2022
Income Tax Return after the April 18, 2023 North Carolina Tax Extension
Last day to e-File a 2022 North Carolina State Income Tax Return for Tax Extension Filers and late eFilers. You can
only e-File (to file by paper see below) North Carolina Income Tax Return together with an IRS Tax Return.
eFileIT
October 16, 2023 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2022
Income Tax Return after the April 18, 2023 North Carolina Tax Extension
Deadline for taxpayers who got an NC Tax Extension to file their North Carolina Income Tax Return by mail-in Forms - the Forms incl. mailing addresses are listed below - is October 16, 2023. (Optionally, the
eFileIT deadline is Oct. 16, 2023). Instructions on how to
only - without the IRS return -
prepare and file a North Carolina State Income Tax Return on eFile.com.
Tax Amendment for all Tax Years
IRS Due Dates
IRS Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
Other State Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2026
2022 North Carolina Income Tax Return Refund.
IRS Tax Return Refund Claim DeadlineThe last day to file - you will not face late filing penalties - and claim your 2022 North Carolina Income Tax Return Refund. This deadline does not apply if you owe 2022 Income Taxes.
E-File These 2022 North Carolina State Tax Forms
Prepare and e-File these state forms for 2022 in conjunction with your federal and state income tax return. As you proceed through the tax interview on eFile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.
* Due to IRS and State Tax Agency tax data sharing and validation requirements, you can only e-file a State Income Tax Return while also e-filing a Federal Income Tax Return. This is not an eFile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. You can however prepare all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your IRS return. Instructions on how you can ONLY prepare and file State Income Tax Return(s). Only on eFile.com can you prepare, file or e-file unlimited State Tax Returns for one low price and not pay for each State return like you would do on H&R Block® vs. TurboTax®. Dare to Compare Now.
North Carolina Tax Extension
For Tax Year 2022, if you expect a refund or you don't owe taxes, you do not have to file a tax extension. However, if you believe you will owe taxes and can't file on time, you should take action and here are the options available for North Carolina:
- If you do not owe North Carolina income taxes by the tax deadline of April 18, 2023, you do not have to prepare and file a NC tax extension. In case you expect a NC tax refund, you will need to file or e-File your NC tax return in order to receive your tax refund money.
- If you owe NC income taxes, you will either have to submit a NC tax return or extension by the April 18, 2023 tax deadline in order to avoid late filing penalties. The extension will only avoid late filing penalties until Oct. 16, 2023. Note: Unless you pay all your Taxes or eFile your tax return by Oct. 16, 2023, the late filing penalties will start again after Oct. 16, 2023. You have the following options to file a NC tax extension:
- If you file a Federal Extension and it was accepted by the IRS. The State of North Carolina will your recognize Federal Extension as a State Extension. However, you must certify that you were granted a Federal Extension on your NC Return.
- Pay all or some of your North Carolina income taxes online and complete Form D-410, include a Check or Money Order, and mail both to the address on Form D-410.
- Even if you filed an extension, you will still need to file your NC tax return either via eFile or by paper by Oct. 16, 2023.
- Important: If you owe North Carolina and/or IRS income taxes and do not file an IRS and North Carolina tax return or extension by April 18, 2023, you will be subject to IRS and NC late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by April 18, 2023, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
- Out of Country: If you are a U.S. citizen or resident and are out of the country on April 18, 2023, you are granted an extension of time to file your 2022 return and pay 2022 taxes owed by April 18, 2023, but penalties and interest will still accrue on any amount you owe after April 18, 2023. Usually, you will need to fill in the “Out of the Country” circle on Page 1 of Form D-400 if the deadline is April 15 and you need a 2-month extension to file. Be aware that interest will be due on any unpaid taxes from the original due date of the return until you pay the tax, but payment 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, 2023 to receive the additional 2-month extension.
The deadline to e-file an IRS extension for 2022 Tax Returns is April 18, 2023. e-File a 2022 Tax Extension for free on eFile.com. Here are instructions on whether you should consider a Tax Extension or not.
The extended IRS/North Carolina eFile deadline is Oct. 16, 2023 -eFileIT. Or, if you plan to file or mail-in a North Carolina tax return on paper, the NC Mailing Addresses are listed below.
You can select one of these payment options either after you have e-filed or filed your 2020 North Carolina Tax Return. Alternatively, you can pay North Carolina income taxes here prior to filing (e.g in the case of an extension). Plus, you can make online North Carolina tax estimate payments for next tax year. If you eFiled your taxes and pay online, you do not have to send in North Carolina paper forms (e.g. payer tax return, extension form, or tax estimate form).
This is a free option if you want to pay your taxes owed via your bank account.
Use this payment option if you want to pay your tax payment via your credit or debit card. There is an convenience fee of $2.00 for every $100 increment added to each payment you submit with your card.
Use this payment option if you wish to submit your payment via check or money order in the mail.
Complete Form D-410 and submit a tax payment online with the North Carolina Department of Revenue.
Use this payment option if you wish to submit an online NC tax extension payment via bank draft or credit card/debit card.
Estimated Tax Payment Options
Choose one of these options: 1)
Enter your information with North Carolina Tax Online Services to submit your estimated payment. Payments can be made by calendar year or fiscal year. 2) Pay via Bank Draft by sending tax payments from your bank account to North Carolina Department of Revenue. Contact your bank to make sure your account can be used for automatic drafts. Your bank will inform you about the ACH services it offers and any related costs. 3)
Pay via credit or debit card (choose the "Credit/Debit Card" instead of "Bank Draft" payment option). Be aware that a service fee is added to each payment you submit with your card. 4) Complete
Form NC-40. Attach a check or money order for the tax period payable to "NC Department of Revenue". Mail the voucher and check/money order to the
Form NC-40 address here.
Use one of these payment options if you want to submit estimated taxes rather than submit all your taxes owed at once.
Many of these online IRS tax payment options can be used before or after you e-Filed your Income Taxes. You can pay tax extension and tax estimate payments. For estimate payments, you do not have to submit a form.
Extension you can eFile on eFile.com for free.
These payment options are independent from you preparing and eFiling your tax returns on eFile.com. eFile.com offers these payment options for the convenience of all tax payers.
Addresses to mail North Carolina Tax Returns, Amendments, Extensions, or Tax Payments.
NC Tax Return or Amended Tax Return: Address if you expect a Tax Refund on your Tax Return
North Carolina Department of Revenue
P.O. Box R
Raleigh, NC 27634-0001
NC Tax Return or Amended Return: Address if you owe Taxes and include payment.
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
NC Application for Extension for Filing Individual Income Tax Return:
Address if you owe Taxes and include payment. File
Form D-410 if you were not granted a tax extension or if you expect to owe taxes.
Tip: Make Tax Payments online and you will not have to mail in Form D-410.
See above.North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0635
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
NC Individual Estimated Income Tax:
NC-40.
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0630
Other U.S. States, Territories, and Protectorates.
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