eFile for Individuals

eFile is an electronic method of filing and paying state and/or federal taxes using NCDOR-approved, commercial tax preparation software. eFile is a partnership program offered by the IRS (federal), NCDOR (state), and participating software providers. It is also frequently referred to as MeF (Modernized Electronic Filing).

eFile options available to taxpayers are listed below.

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NC Free File

  • File using an NC Free File online eFile provider – eligibility requirements vary
  • Available for current year returns and payments
  • Must access using eFile for Free links on our website – otherwise, payments may be required

Direct File 

  • File your federal and state taxes for free through Direct File
  • Available in North Carolina for the 2025 filing season

  • Available for current, amended, and prior year returns and payments
  • If you don't qualify for eFile for Free, please visit the listing of other approved software products to determine which software product will meet your filing needs

eFile supports several filing options:

  • File state and federal returns together or separately
  • File current, amended, and prior year returns (up to two years prior to current year)
  • File application for extension 

Some eFile providers offer the option to pay by bank draft.

  • Pay when you eFile your return or extension
  • Schedule your payment when you eFile your return
    • Tax due and extension payments can be scheduled up to 6 months in advance
  • Estimated payments can be scheduled up to 12 months in advance
  • Pay using the NCDOR website or by mail

  • Direct deposit to checking or savings (eFile individual taxpayers only!); visit Direct Deposit for information
  • Credit of overpayment as an estimated income tax payment for the next year
  • Contribution to NC Nongame and Endangered Wildlife Fund
  • Contribution to NC Education Endowment Fund and others
  • Contribution to NC Breast and Cervical Cancer Control Program
  • Receipt of a paper refund check