Frequently Asked Questions About Your N.C. Individual Income Tax Return

When and how do I file my North Carolina income tax return?

Individual income tax returns are due on April 15.  however, for tax year 2017, you have until Tuesday, April 17, 2018, to file your return because April 15th is a Sunday and April 16th is the Emancipation Day holiday observed in the District of Columbia.  If you file for an extension, your return is due October 15.

For more information, see When, Where and How to File Your North Carolina Return.

Where do I send my return?

  • If you are due a refund, send your return to:

    N.C. Department of Revenue
    P.O. Box R
    Raleigh, N.C. 27634-0001

  • If you are not due a refund, send your return to:

    N.C. Department of Revenue
    P.O. Box 25000
    Raleigh, N.C. 27640-0640

How do I know if North Carolina considers me a nonresident or part-year resident? How do I file?

  • G.S. § 105-153.3(11) defines a "nonresident" as "an individual who is not a resident of [North Carolina]."  the term includes an individual:
    • Who resides in North Carolina for a temporary or transitory purpose and is, in fact, a domiciliary resident of another state or country; or
    • Who does not reside in North Carolina but has income from sources within North Carolina and is, in fact, a domiciliary resident of another state or country.
  • You are a part-year resident if, during the tax year, you move your domicile (legal residence) into or out of North Carolina during the tax year.

Important: If you were a part-year resident of North Carolina during tax year 2017 or if you were a nonresident and you received income from North Carolina sources during tax year 2017, you must complete Form D-400 Schedule PN, Part-Year Resident and Nonresident Schedule, to determine the percentage of federal adjusted gross income, as adjusted, that is subject to North Carolina income tax.  Submit the completed schedule with your income tax return, Form D-400.

I filled out my return wrong -- what should I do?

If you need to amend your 2017 individual income tax return, complete and file both (1) Form D-400 and fill in the applicable circle and (2) Form D-400 Schedule AM, 2017 North Carolina Amended Schedule, and any applicable schedule (i.e. Form D-400, Schedule S, Form D-400, Schedule PN, Form D-400TC, etc.)

What's my filing status?

Be sure to claim the same filing status on your North Carolina return that you claimed on your federal return unless you or your spouse is a nonresident and had no North Carolina taxable income for the tax year.

For more information, view Your Filing Status

Should I round off cents to whole dollars when completing my North Carolina income tax return?

You must round off cents to the nearest whole dollar when entering any amount on your North Carolina return. You should drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the next dollar. For example: $1.39 becomes $1.00; $2.69 becomes $3.00; and $3.50 becomes $4.00.