Electronic Filing Options and Requirements

Introduction

Click on one of the tabs below to find information about available electronic filing options and filing requirements for Individual and Business tax schedules. Please note that this page does not contain information for tax schedules that do not have electronic filing options available. Visit our Taxes and Forms page to find information about other filing options.

This information was updated on December 1, 2020 pursuant to G.S. 105-241.01(e).

Last Updated: February 3, 2021

Individual Income Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
D-400: Individual Income Tax Return and related forms	Available
NC-40: Individual Estimated Income Tax	Available
D-410: Application for Extension	Available
D-400V: Payment Voucher	Available
D-400V Amended: Amended Payment Voucher	Available

Sales and Use Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
E-500: Sales and Use Tax Return	Required, for monthly with prepayment filers

Withholding Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
NC-3: Annual Withholding Reconciliation and Required W-2 and 1099 Statements	Required
NC-5: Withholding Return	Available
NC-5P: Withholding Payment Voucher	Available
NC-5Q: Quarterly Income Tax Withholding Return	Available

Corporate Income and Franchise Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
CD-401S: S-Corporation Tax Return and related forms	Available
CD-405: C-Corporation Tax Return and related forms	Available
CD-429: Corporate Estimated Income Tax	Available
CD-419: Application for Extension for Franchise and Corporate Income Tax	Available
CD-V: Franchise and Corporate Income Payment Voucher	Available
CD-V Amended: Amended Franchise and Corporate Income Payment Voucher	Available

Motor Carrier (IFTA/IN) Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
GAS-1276: International Fuel Tax Agreement (IFTA) Return	Required
GAS-1274-A: Renewal Application for License and Decals	Available

Motor Fuels Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
GAS-1209: Terminal Operator Annual Return	Required
GAS-1202: Motor Fuels Supplier	Required
Motor Fuels Terminal Operator Return Motor Fuels Terminal Operator Return Motor Fuels Terminal Operator Return GAS-1204: Terminal Operator Return	Required
GAS-1207: Refiner Return	Required
GAS-1219: Motor Fuels Importer Return	Required
GAS-1252: Alternative Fuels Provider Return	Required
GAS-1259: Motor Fuels Backup Tax Return	Required
GAS-1260: Blender Return	Required
GAS-1264: Fuel Alcohol/Biodiesel Provider Return	Required
GAS:1288: Kerosene Supplier Return	Required
GAS-1301: Motor Fuel Transporter Return	Required
GAS-1200C: Claim For Refund-Nonprofit Organizations	AvailableAvailable
GAS-1201: Claim For Refund-Tax-paid Motor Fuel Used Off-Highway	Available
GAS-1200: Claim For Refund-Nonprofit Organizations	Available
GAS-1201ME: Claim For Refund-Special Mobile Equipment	Available
GAS-1206: Claim For Refund: Exempt Entities	Available
GAS-1210: Kerosene Claim For Refund	Available
GAS-1239: Motor Fuel Bulk Plant Exporter Return	Available

Partnership Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
D-403: Partnership Income Tax Return and related forms	Available

Estates and Trusts Electronic Filing Options and Requirements

Forms With Electronic Filing Options	Electronic Filing Required or Available?
D-407: Estates and Trusts Income Tax Return and related forms	Available

Informational Returns

Forms With Electronic Filing Options	Electronic Filing Required or Available?
1099-K: Payment Settlement Entity	Required
Report of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRSNC-1099NRS: Report of Sale of Real Property by Nonresidents	Available
ABC Boards Information Reporting	Required
Beer and Wine Distributors Information Reporting	Required
Licensing Boards Information Reporting	Required