Electronic Funds Transfer
You may use electronic funds transfer (EFT) to make ACH credit or ACH debit batch payments on the following tax types:
- Alcoholic beverages
- Combined general rate sales and use (previously utility, liquor, gas, and other)
- Corporate estimated
- Insurance premium
- Motor fuels (some types ACH credit only)
- Sales and use
- Severance (ACH credit only)
- Streamlined sales
- Tobacco products (cigarette, other tobacco products)
How do I make payments with EFT?
You can make EFT payments using either method: ACH credit or ACH debit batch.
ACH credit: you initiate the transfer of funds from your financial institution to NCDOR. Contact your financial institution to confirm they offer ACH credit originations services and any associated costs.
ACH debit batch: you authorize NCDOR to debit a designated bank account. Batch is an online payment method designed for tax service providers and companies that transmit a batch of 10 or more tax payments at a time. For details about the Batch payment method, see our Frequently Asked Questions.
- Once enrolled and approved for the Batch payment method, you can access it by clicking ACH Debit Batch Payment System.
How do I enroll for ACH credit or ACH debit batch?
Complete the ACH Credit Payment Method Authorization Agreement or the ACH Debit Payment Authorization Agreement. You will receive a confirmation letter once you're approved. Payments submitted using other eServices do not require enrollment.
How do I format ACH credit or ACH debit batch payments?
Format your payments based on the formatting guidelines in the ACH Credit Instructions and Guidelines and ACH Debit Instructions and Guidelines.
What if I am required to make electronic payments?
North Carolina General Statute 105-241(b) permits the Secretary of Revenue to require certain tax payments to be remitted electronically. If your business tax liability is at least $240,000 in a 12-month period, you will be notified by letter of the electronic payment requirement. Any of the Department's electronic payment methods will satisfy the electronic payment requirement.
Can I just make a one-time online payment?
Yes, to make general online payments by bank draft, Visa, or MasterCard, you may visit eServices.
If you have questions about the ACH credit or ACH debit batch payment methods or need assistance with enrollment, you may contact the EFT Helpline at 1-877-308-9103 Option 2, Option 1, and then Option 1 again.
If you need assistance with our online bank draft or card payment methods, contact 1-877-308-9103 and select the option for assistance with online filing and payment services.
Assistance is available between the hours of 8:00 a.m to 5:00 p.m. ET, Monday through Friday excluding holidays.