Unless otherwise noted, the following information applies to individuals for tax year 2023. For information about another tax year, please review the Department’s Instructions and Bulletins for that year.
When and how do I file my North Carolina income tax return?
If you file your return on a calendar year basis, the 2023 return is due on or before April 15, 2024. A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year. (For more information on timely mailing North Carolina tax returns, see Directive TA-18-1.)
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:
NC Department of Revenue
P.O. Box R
Raleigh, NC 27634-0001
If you are not due a refund, send your return to:
NC Department of Revenue
P.O. Box 25000
Raleigh, NC 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.
- G.S. §105-153.4(c) defines a "part-year resident" as an individual who moves his or her 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 2023 or you were a nonresident and you received income from North Carolina sources during tax year 2023, you must complete Form D-400 Schedule PN, 2023 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. You must also review Form D-400 Schedule PN-1 to determine if you need to report North Carolina adjustments that relate to gross income that were not specifically listed on Form D-400 Schedule PN. Submit the completed schedule(s) with your income tax return, Form D-400.
I filled out my return wrong -- what should I do?
If you need to amend your 2023 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, Amended Schedule, and any applicable schedules (i.e. Form D-400 Schedule S, 2023 Supplemental Schedule, Form D-400 Schedule A, 2023 N.C. Itemized Deductions, Form D-400 Schedule PN, 2023 Part-Year Resident and Nonresident Schedule, Form D-400 Schedule PN-1, 2023 Other Additions and Other Deductions, Form D-400TC, etc.)
If you voluntarily file an amended federal tax return with the Internal Revenue Service and the return contains adjustments that increase your State tax payable, you must file an amended tax return with the Department within six months of filing the federal amended return. If the adjustment decreases your State tax payable, you may file a State amended return within the general statute of limitations for obtaining a refund. For more information, see How To Amend Your Return.
What's my filing status?
You will 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, see 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.
I had North Carolina income tax withheld, but my income is less than what is shown in the Filing Requirements Chart. Do I have to file?
If you had North Carolina income tax withheld during the year but your income is below the amount required for filing shown in the Filing Requirements Chart for Tax Year 2023, you must still file a return to receive a refund of the tax withheld.
I wasn't required to file a federal income tax return; do I still have to file a North Carolina return?
If an individual was not required to file a federal income tax return but had total gross income inside and outside North Carolina that exceeds the amount shown in the Filing Requirements Chart for Tax Year 2023 for the individual's filing status, a federal return must be completed and attached to the North Carolina return to show how the federal adjusted gross income and deductions were determined.