North Carolina Income Taxes and NC State Tax Forms

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

The 2019 North Carolina State Income Tax Return forms for Tax Year 2019 (Jan. 1 - Dec. 31, 2019) can be e-Filed together with the IRS Income Tax Return by the April 15, 2020 due date. If you file a tax extension you can e-File your Taxes until October 15, 2020 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.

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 2019 Tax Return - here via eFile.com. However, you must download/print and sign the forms and mail them to the Tax Agency.

Function
Description
Where Is Your North Carolina Tax Refund Money
Step 1: Sign into your eFile.com account and check acceptance by the Tax Agency.
Step 2: Check your North Carolina Tax Refund Status.
Where is Your IRS Refund?
Step 1: Sign into your eFile.com account and check acceptance by the IRS.
Step 2: Check your IRS Tax Refund Status.
North Carolina Income Tax Extension
North Carolina Income Tax Amendment
How to correct a rejected Tax Return
If your NC Tax Return was rejected by the NC Tax Agency - not eFile.com - instructions on how to correct a rejected North Carolina Tax Return.
How to Pay Income Taxes
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.

 

Start Federal and North Carolina Tax Returns

2020 North Carolina Income Tax Filing Deadlines by Tax Year

The majority of deadlines listed here are for Tax Year 2019. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.

Deadline
Type
Description
April 15, 2020
Tax Year 2019
Income Tax Return 
Prepare and e-File an IRS (Due Date April 15, 2020) and North Carolina State Income Tax Return (Due Date April 15, 2020) until October 15, 2020. - eFileIT*
Expires:
April 15, 2020
2019 Income Tax Extension
October 15, 2020
Tax Year 2019
Income Tax Return after the automatic April 15, 2020 North Carolina Tax Extension
Last day to e-File a 2019 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 15, 2020 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2019
Income Tax Return after the automatic April 15, 2020 North Carolina Tax Extension
Deadline for taxpayers who got an automatic 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 15, 2020. (Optionally, the eFileIT* deadline is Oct. 15, 2020). 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
2020, 2021, etc.
Other State Tax Return, Extension, Amendment Deadlines
Select respective State Tax Return Deadlines.
2020, 2021, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2023
2019 North Carolina Income Tax Return Refund.
IRS Tax Return Refund Claim Deadline
The last day to file - you will not face late filing penalties - and claim your 2019 North Carolina Income Tax Return Refund. This deadline does not apply if you owe 2019 Income Taxes.

E-File These 2019 North Carolina State Tax Forms

Prepare and efile these state forms for 2019 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
Determines your paycheck NC Tax Withholding amount per employer.
Step 1: Complete and submit to your employer(s).
Step 2: Estimate, Calculate your IRS Tax Withholding now.
Not filed with the State. Submit to Employer only.

* 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.

Automatic 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, 2020) 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, 2020 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, 2020 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, 2020, 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, 2020 (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, 2020 to receive the additional 2-month extension.

The extended IRS/North Carolina eFile deadline is Oct. 15, 2020 - eFileIT* now. If you plan to file or mail-in a North Carolina tax return on paper - the Forms and Mailing Address are below - your due date is Oct. 15, 2020. After Oct. 15, 2020, you can complete and sign 2019 North Carolina Tax Forms online here on eFile, before you download, print and mail them to the state tax agency. The address is on the form. 

2018 Tax Year North Carolina Tax Forms

North Carolina State Income Tax Forms for Tax Year 2018 (Jan. 1 - Dec. 31, 2018) can no longer be prepared and e-filed. Complete the respective Form(s) below, sign, and mail them to the North Carolina Department of Revenue.   The NC Tax Forms and Mailing Address are below - click for the IRS Federal Income Tax Forms for Tax Year 2018.

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

2017 Tax Year North Carolina Tax Forms

North Carolina state income tax forms for Tax Year 2017 (Jan. 1 - Dec. 31, 2017)  can no longer be prepared and e-filed. Complete the respective Form(s) below, sign, and mail them to the North Carolina Department of Revenue. In addition to filing North Carolina Forms you might also have to file the 2017 IRS Tax Return Forms.

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

North Carolina Tax Facts, Information

North Carolina Tax Information and Contacts

NC Tax Type
Description
North Carolina Income Tax Code
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.
North Carolina Tax Payment Options
North Carolina Tax Fact
  • 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
For Mailing Addresses and other contact information contact the NC Dept. of Revenue

 

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