NC-40 Information
What is the NC-40 and Why Should You Use It?
Form NC-40 is used to make a timely quarterly Individual Estimated Income Tax payment. The Department’s online filing and payment system allows you to electronically file Form NC-40, Individual Estimated Income Tax. Using this system allows us to process your payment more accurately and efficiently.
Farmers and Fishermen
If at least two-thirds of your estimated gross income is from farming (including oyster farming) or commercial fishing, your estimated income tax may be paid at any time on or before January 15 of the following year. If your income tax return (Form D-400) is filed and the total tax is paid on or before March 1, you do not have to make an estimated income tax payment.
Additional Information