Raleigh, N.C.
Jan 13, 2026
On Tuesday, Jan. 13, along with the Internal Revenue Service, the N.C. Department of Revenue (NCDOR) begins accepting 2025 income tax returns for Corporate Income and Franchise and Partnership. On Jan. 18, the IRS and NCDOR will begin accepting 2025 income tax returns for Estates and Trusts.
For taxpayers who file on a calendar-year basis, returns are due on Wednesday, April 15.
Taxpayers are encouraged to file their taxes electronically; it is safer, more convenient, and will be processed faster than traditional paper filing.
The NCDOR funds public services benefiting the people of North Carolina. The Department administers the tax laws and collects the taxes due in an impartial, consistent, secure, and efficient manner.