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, on December 1, 2022 pursuant to G.S. 105-241.01(e).

 

Last Updated: January 31, 2022

Tab/Accordion Item

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

 

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 

 

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

 

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?
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

 

Forms With Electronic Filing Options Electronic Filing Required or Available?
D-403: Partnership Income Tax Return and related forms Available
D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return Available
D-403V: Partnership Income Payment Voucher 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 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