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North Carolina Income Taxes and AL State Tax Forms

efile North Carolina tax return
North Carolina
"The North Star State"

Start Federal and North Carolina Tax Returns

Your North Carolina Income Tax Return

Efile.com makes it easy for you to e-file your 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 efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 North Carolina Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 15, 2019
Tax Return - efileIT*
North Carolina State Income Tax Return Due Date.
April 15, 2019
Tax Extension
North Carolina Automatic Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 North Carolina State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year North Carolina State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 North Carolina State Tax Forms

Prepare and efile these state forms for 2018 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.

Form/Schedule
Description
efileIT Now*
Form D-400
Individual Income Tax Return
Form D-400TC
Income Tax Credits
Form D-422
Underpayment of Estimated Tax By Individuals
Form D-422A
Annualized Income Worksheet
Employee's Withholding Allowance Certificate
Cannot be efiled


* 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. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

North Carolina efile Error Codes

If your North Carolina state return was rejected by the state and not efile.com, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state. View a list of all North Carolina State efile Income Tax Return Error Reject Codes.

How To File a North Carolina Tax Extension

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, 2019) 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, 2019 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, 2019 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, 2019, 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, 2019 (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, 2019 to receive the additional 2-month extension.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File A North Carolina Tax Amendment

Amended North Carolina tax returns can only be mailed; they cannot be efiled. Learn how to file a North Carolina tax amendment.

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

2017 Tax Year North Carolina Tax Forms

North Carolina state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the North Carolina Department of Revenue.

Form/Schedule
Description
Individual Income Tax Return
Individual Tax Credits
Underpayment of Estimated Tax by Individuals
Annualized Income Worksheet

2016 Tax Year North Carolina Tax Forms

North Carolina state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the North Carolina Department of Revenue.

Form/Schedule
Description
Individual Income Tax Return
Individual Tax Credits
Amended Income Tax Return
Underpayment of Estimated Tax by Individuals
Annualized Income Worksheet
Individual Estimated Income Tax
Business Incentive Tax Credits
Investing In Renewable Energy Property Credit

North Carolina Tax Facts

NC Income Tax

North Carolina has a 5.75% flat income tax rate.

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 North Carolina 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.

North Carolina State Tax Agency Contacts

You can contact the North Carolina Department of Revenue at 877-252-4052.

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

See other U.S. States, Territories, and Protectorates