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Technical Delay in Acceptance of January 2026 Fuel Tax Returns

The Department is experiencing a technical delay in the acceptance of January 2026 motor fuels and alternative fuels tax returns. You are encouraged to monitor the Department’s website for system availability.

Important Information Regarding the 2025 Income Tax Return

NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.

Penny Shortage Alert

NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.

Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026

For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00. Submit a certification renewal application.

FRAUD ALERT

Be aware of multiple fraudulent text scams requesting payment for NCDMV fees, fines or tolls. NCDMV will NEVER request payment by text. Please report it as spam and delete. Read More

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Document Name
B-C-761 Railroad Alcohol Excise Tax Return
B-C-761_3-27-19_webfill_v1_Final.pdf
B-C-775 Spirituous Liquor/Antique Spirituous Liquor Tax Return
B-C-775, Spirituous Liquor/Antique Spirituous Liquor Excise Tax Return (for January 2019 and after)
B-C-784 Wine Distributor Excise Tax Return
B-C-784, Wine Wholesaler and Importer and Resident Winery Excise Tax Return (for January 2019 and after)
B-C-785 Alcoholic Beverage Excise Tax Registration Form
B-C-786, Wine Shipper Permittee Annual Excise Tax Return (for calendar year 2019 and after)
B-C-786, Wineries, Wine Shipper Permittees, and Nonresident Wine Vendors Excise Tax Return Instructions
B-C-788, Nonresident Wine Vendor Monthly Report (for January 2019 through June 2021)
B-C-788, Nonresident Wine Vendor Monthly Report (for July 2021 and after)
B-C-790 Web-Fill_2-9-22_v4_Final.pdf
B-C-790, Alcoholic Beverage Surety Bond
B-C-790, Alcoholic Beverage Surety Bond
B-C-790A Tax Liability Bond Increase or Decrease Rider Alcoholic Beverage Tax
B-C-790C Change of Name Liability Bond Rider
B-I-100 Instructions_web_7-18-22_5%_v1_Final.pdf
B-I-100 Severance Tax on Energy Minerals Return
B-I-100 web_8-4-21_v2_Final.pdf
B-I-100, Severance Tax on Energy Minerals Return Instructions

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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