Payment Methods

Table of Contents

Individual Income
Corporate Income and Franchise
Partnership
Estate and Trust
Withholding
Sales and Use
Other Tax Types
IFTA (International Fuel Tax Agreement) Tax
Motor Fuels Tax Refund Forms
Motor Fuels Tax Returns
Alcoholic Beverages Tax
Severance Tax
Piped Natural Gas Excise Tax 
Tobacco Products Tax 
Privilege License Tax 
Newsprint Publications Privilege Tax
Installment Paper Dealer Tax
Bank Privilege Tax

Methods      

Alternative Payment Methods        

Individual Income

Individual Income DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only Paper Tax Form

Original Returns

No Third Party File and Pay Option No D-400

Amended Returns

No Third Party File and Pay Option No D-400, D-400 Schedule AM

Original Vouchers

No Third Party File and Pay Option DOR eServices Pay Only D-400V

Amended Vouchers

No Third Party File and Pay Option DOR eServices Pay Only D-400V Amended
Extension DOR eService File and Pay Option Third Party File and Pay Option No D-410
Estimated No Third Party File and Pay Option DOR eServices Pay Only NC-40

Education Fund

No Third Party File and Pay Option No NC-EDU

Corporate Income and Franchise

Corporate Income and Franchise DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only Paper Tax Form
Original Returns No Third Party File and Pay Option No No

CD-401S, CD-405, CD-418

Amended Returns No Third Party File and Pay Option No No

CD-401S, CD-405, CD-418

Original Vouchers No Third Party File and Pay Option DOR eServices Pay Only No CD-V
Amended Vouchers No Third Party File and Pay Option DOR eServices Pay Only No CD-V Amended
Extension DOR eService File and Pay Option No No No CD-419
Estimated No Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only CD-429
Education Fund No Third Party File and Pay Option No No NC-EDU

Partnership

Partnership Third Party File and Pay Option Paper Tax Form
Original Returns Third Party File and Pay Option D-403
Amended Returns Third Party File and Pay Option D-403
Original Vouchers Third Party File and Pay Option D-403V
Amended Vouchers Third Party File and Pay Option D-403V
Extension No D-410P

Estate and Trust

Estate and Trust DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Original Returns No No No No No D-407
Amended Returns No No No No No D-407
Original Vouchers No No No No No

Staple check to return

Amended Vouchers No No No No No

Staple check to return

Extension No No No No No D-410P

Withholding

Withholding DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Original DOR eService File and Pay Option No DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only NC-5/NC-5P
Amended No No No No No NC-5X/NC-5PX
Annual Recons DOR eService File and Pay Option No DOR eServices Pay Only No No NC-3

Sales and Use

Sales and Use DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only Paper Tax Form
General Sales and Use Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Manufactured and Modular Homes DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Aircraft and Qualified Jet Engines No No No No

E-555 (Aircraft) E-500 (QJE)

Boats No No No No E-555
Lease or Rental of Tangible Personal Property DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Rentals of Accommodations DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Specialty Markets or Other Events DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only E-500, E-536
Telecommunications Service and Ancillary Service No No No DOR eBusiness Center Pay Only E-500E
Prepaid Telephone Calling Service DOR eService File and Pay Option No DOR eServices Pay Only No E-500, E-536
Video Programming Service No No No DOR eBusiness Center Pay Only E-500E
Satellite Digital Audio Radio Service DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Digital Property DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Spirituous Liquor No No No DOR eBusiness Center Pay Only E-500E
Electricity No No No DOR eBusiness Center Pay Only E-500E
Piped Natural Gas No No No DOR eBusiness Center Pay Only E-500E
Admission Charges DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Service Contracts DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Real Property Contracts No No No No  
Aviation Gasoline and Jet Fuel No No No DOR eBusiness Center Pay Only E-500E
Repair, Maintenance, and Installation Services; and Other Repair Information DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Use Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Food, Non-Qualifying Food, and Prepaid Meal Plans DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536
Scrap Tire Disposal Tax No No No No E-500G
White Goods Disposal Tax No No No No E-500H
Dry-Cleaning Solvent Tax No No No No E-500S
Solid Waste Disposal Tax No No No No E-500K
Motor Vehicle Lease & Rental No No No No E-500F
Certain Machinery and Equipment (Repealed effective July 1, 2018) No No No DOR eBusiness Center Pay Only E-500J

Other Tax Types

Other Tax Types DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Freight Car Line Companies No No No No No IA-336
Primary Forest Products Tax Return No No No No No CD-354
Real Estate Conveyance No No No No No R-1
Mutual Burial Association No No No No No MB-100

IFTA (International Fuel Tax Agreement) Tax

IFTA (International Fuel Tax Agreement) Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Original No Third Party File and Pay Option No DOR eBusiness Center File and Pay No GAS-1276
Amended No No No No No GAS-1276

Motor Fuels Tax Refund Forms

Motor Fuels Tax Refund Forms DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Nonprofit Organizations Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200
Taxicabs Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200B
Power Takeoff Vehicles Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200C
Off-Highway Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1201
Special Mobil Equipment Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1201ME
Exempt Entity Refund as filed by the Vendor DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206
Exempt Entity Refund as filed by the Credit Card Company DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206
Exempt Entity Refund as filed by the Exempt Entity DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206
Kerosene Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1210
Kerosene Claim for Refund Schedule of Deliveries DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1210DS
Motor Fuel Bulk Plant Exporter Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1239
Motor Fuel Bulk Plant Exporter Schedule of Tax-Paid Exports DOR eService File and Pay Option No No DOR eBusiness Center File and Pay No Gas-1239ES
Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless No No No No No Gas-1241
Licensed Distributor/Importer Hold Harmless Schedules of Tax-Paid Receipts No No No No No Gas-1241RS
Claim For Refund of Taxes DOR eService File and Pay Option No DOR eServices Pay Only No No NC-19

Motor Fuels Tax Returns

Motor Fuels Tax Returns DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Supplier Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202
Supplier Schedule of Tax-Paid Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202TR
Supplier Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202DS
Terminal Operator Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204
Terminal Operator Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204DS
Terminal Operator Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204RS
Refiner Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207
Refiner Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207RS
Refiner Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207DS
Refiner Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207DC
Terminal Operator Annual Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1209
Motor Fuels Importer Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219
Importer Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219RS
Importer Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219DS
Importer Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219DC
Supplier 10 Day Notification DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1242
Alternative Fuels Provider Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1252
Alternative Fuels Provider Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1252DS
Bulk End-User of Alternative Fuel Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1254
Retailer of Alternative Fuel Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1258
Motor Fuels Backup Tax Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1259
Backup Tax Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1259DS
Blender Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1260
Fuel Alcohol/Biodiesel Provider Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264
Fuel Alcohol/Biodiesel Provider Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264RS
Fuel Alcohol/Biodiesel Provider Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264DS
Fuel Alcohol/Biodiesel Provider Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264DC
Kerosene Supplier Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288
Kerosene Supplier Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288DS
Kerosene Supplier Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288RS
Motor Fuel Transporter Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1301
Motor Fuel Transporter Schedule of Deliveries No No No No No No

Alcoholic Beverages Tax

Alcoholic Beverages Tax Forms and Instructions DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Beer Wholesalers Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-710
Report of Military Beer Sales No No No No DOR eBusiness Center Pay Only B-C-710M
Beer Shipping Report Nonresident Vendor or Resident Brewery No No No No DOR eBusiness Center Pay Only B-C-715
Report of Alcoholic Beverages Major Disaster No No No No DOR eBusiness Center Pay Only B-C-750
Railroad Alcoholic Beverages Tax Return No No No No DOR eBusiness Center Pay Only B-C-761
Spirituous Liquor/Antique Spirituous Liquor Tax Return No No No No DOR eBusiness Center Pay Only B-C-775
Wine Distributor Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-784
Report of Military Wine Sales No No No No DOR eBusiness Center Pay Only B-C-784M
Registration Form Beer/Wine Permittee No No No No DOR eBusiness Center Pay Only B-C-785
Wineries and Wine Shipper Permittees Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-786
Bond of Resident Beer and/or Wine Wholesaler or Importer B-C-790 No No No No DOR eBusiness Center Pay Only B-C-790
Tax Liability Increase or Decrease Rider Alcoholic Beverage Tax No No No No DOR eBusiness Center Pay Only B-C-790A

Severance Tax

Severance Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Severance Tax on Energy Minerals Return No No DOR eServices Pay Only No No B-I-100
Gas Severance Schedule of Gross Receipts and Costs No No No No DOR eBusiness Center Pay Only B-I-100G

Piped Natural Gas Excise Tax 

Piped Natural Gas Excise Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Electric and Piped Natural Gas Monthly Tax Remittance No No No No DOR eBusiness Center Pay Only CD-310V
Piped Natural Gas Excise Tax No No No No DOR eBusiness Center Pay Only CD-312

Tobacco Products Tax 

Tobacco Products Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Monthly Return of Resident Cigarette Distributor No No No No DOR eBusiness Center Pay Only B-A-5
Schedule I Non-Tax-Paid Cigarettes Shipped, Delivered, or Sold Outside North Carolina No No No No DOR eBusiness Center Pay Only B-A-5
Schedule J Cigarettes Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-5
Monthly Return of Nonresident Cigarette Distributor No No No No DOR eBusiness Center Pay Only B-A-6
Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers No No No No DOR eBusiness Center Pay Only B-A-7
Cigarette Use Tax Return No No No No DOR eBusiness Center Pay Only B-A-8
Cigarette Manufacturer's Gratis Return No No No No DOR eBusiness Center Pay Only B-A-15
Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-18
Statement of Basis for Cigarette Excise Tax Refund No No No No DOR eBusiness Center Pay Only B-A-19
Cigarette Manufacturer's Affidavit No No No No DOR eBusiness Center Pay Only B-A-20
Appointment of Secretary of State for Service of Process No No No No DOR eBusiness Center Pay Only B-A-28
Tax Bond for Tobacco Products Other Than Cigarettes No No No No DOR eBusiness Center Pay Only B-A-29
Tax Bond for Cigarettes No No No No DOR eBusiness Center Pay Only B-A-30
Tax Liability Bond Increase or Decrease Rider Cigarette Tax No No No No DOR eBusiness Center Pay Only B-A-34
Tax Liability Bond Increase or Decrease Rider Tobacco Products Other Than Cigarettes No No No No DOR eBusiness Center Pay Only B-A-35
Statement of Inventory for 2009 Cigarette Excise Tax Increase No No No No DOR eBusiness Center Pay Only B-A-45
Monthly Other Tobacco Products Excise Tax Return No No No No DOR eBusiness Center Pay Only B-A-101
Application for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-101R
Statement of Inventory for 2009 Other Tobacco Products Excise Tax Increase No No No No DOR eBusiness Center Pay Only B-A-105
Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products No No No No DOR eBusiness Center Pay Only B-A-111
Other Tobacco Products Manufacturer's Affidavit No No No No DOR eBusiness Center Pay Only B-A-201

Privilege License Tax 

Privilege License Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Application for State Privilege License No No No No No B-202A

Newsprint Publications Privilege Tax

Newsprint Publications Privilege Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Publishers of Newsprint Publications Privilege Tax Return No No No No No B-302

Installment Paper Dealer Tax

Installment Paper Dealer Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Installment Paper Dealer Tax Return No No No No No B-203

Bank Privilege Tax

Bank Privilege Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form
Bank Privilege Tax Return No No No No No B-206