North Carolina Income Taxes and NC State Tax Forms

Your North Carolina State Individual Tax Return for Tax Year 2019 (January 1 - Dec. 31, 2019) can be prepared and e-Filed now 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 October 15, 2020.

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 with the Federal Income Tax Return by October 15, 2020. 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

Prepare, eFile NC + IRS Tax Return
Detailed eFile.com Service Overview

Start Federal and North Carolina Tax Returns

Prepare only a NC State Return

Step by step instructions on how to only Prepare - not e-File - one or more State Returns on eFile.com.

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

Step 1: Instructions on how to receive an automatic North Carolina Income Tax Extension
Step 2: Instructions on how to eFile an IRS Income Tax Return Extension

North Carolina Income Tax Amendment

Instructions on how to prepare and file a NC Income Tax Return Amendment
Step 2: Instructions on how to prepare and file an IRS Income Tax Return 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

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.

NC Tax Return Mailing Addresses

Find various North Carolina Mailing Addresses for tax returns, tax amendments, and tax payments.

North Carolina Income Tax Brackets

NC Income Taxes by Tax Brackets and Rates

North Carolina Income Tax Forms

NC Income Tax Forms by Tax Year

North Carolina Income Tax Code

Research the North Carolina Income Tax Laws and Codes

North Carolina Unemployment Benefits

North Carolina taxes unemployment income.

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

July 15, 2020 (Deadline passed)

Tax Year 2019
Income Tax Return

Original deadline to prepare a North Carolina Income Tax Return. You have until Oct. 15, 2020 to prepare and e-file your IRS and NC Returns. - eFileIT*

July 15, 2020 (Deadline has passed. However, NC grants automatic tax extension.)

2019 Income Tax Extension

Automatic North Carolina Income Tax Extension Details

October 15, 2020

Tax Year 2019
Income Tax Return after the automatic July 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 July 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.

Complete and Mail In Now

Tax Amendment for all Tax Years

Detailed Instructions on how to prepare and mail in a North Carolina State Income Tax Return Amendment.

IRS Due Dates

IRS Tax Return, Extension, Amendment Deadlines

Detailed current and future Federal or IRS Income Tax 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

2019, 2020 Tax Year Income Tax Return 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

eFileIT*

Form D-400TC

Income Tax Credits

eFileIT*

Form D-422

Underpayment of Estimated Tax By Individuals

eFileIT*

Form D-422A

Annualized Income Worksheet

eFileIT*

Form NC-4

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

For Tax Year 2019, you can no longer e-file an extension for a North Carolina Income Tax Return. You won't face any late filing penalties if you're expecting a tax refund. 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. If you already filed a federal tax extension, you can get an automatic 6-month extension (to October 15, 2020) of time to file your North Carolina tax return. Otherwise, fill out and submit Form D-410 via the North Carolina Department of Revenue website.

If you owe state tax, you must still pay the amount due by July 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 July 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 July 15, 2020, you are granted an automatic extension of time to file your 2019 return and pay 2019 taxes owed by July 15, 2020, but penalties and interest will still accrue on any amount you owe after July 15, 2020.

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 an automatic 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, 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.

North Carolina State Tax Payment Options

You can select one of these payment options either after you have e-filed or filed your 2019 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).

Direct Online Payment via Bank Account

Create an account with North Carolina Tax Online Services to submit your payment. Make sure you have a copy of your most recently filed and accepted North Carolina Tax Return when you create your account.

This is a free option if you want to pay your taxes owed via your bank account.

Credit or Debit Card Payment

Submit a tax payment through the state tax agency's site. When you're on the site, select the "Credit/Debit Card" option, then follow the on-screen prompts to enter and submit your information.

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.

Check or Money Order with Form D-400V

Complete voucher Form D-400V and write check or money order payable to "NC Department of Revenue". Write Tax Year, Form D-400, daytime phone number, and SSN on your check or money order. Mail them to the Form D-400V address below.

Use this payment option if you wish to submit your payment via check or money order in the mail.

Tax Extension: Form D-410

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.

Online IRS Tax Payment Options

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.

North Carolina Tax Return, Amendment, etc. Mailing Addresses

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 an automatic 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

NC Individual Income Payment Voucher: Form D-400V

North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640

NC Individual Estimated Income Tax: Tax year 2020 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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