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
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
