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 reviewed and updated if applicable, by December 1, 2024 pursuant to G.S. 105-241.01(e).

 

Last Updated: NOVEMBER 27, 2024

Tab/Accordion Items

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

 

Forms With Electronic Filing OptionsElectronic Filing Required or Available?
E-500: Sales and Use Tax ReturnRequired, for monthly with prepayment filers
NC-592: Sales and Use Tax Electronic Data Interchange (EDI) RegistrationAvailable

 

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

 

Forms With Electronic Filing Options Electronic Filing Required or Available?
D-407: Estates and Trusts Income Tax Return and related forms            Available
D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return Available
D-407V: Estates and Trusts Payment Voucher Available

Forms With Electronic Filing OptionsElectronic Filing Required or Available?
S-W-100: Interactive Sports Wagering Registration FormRequired
S-W-101: Interactive Sports Wagering Operator ReturnRequired