2025 Individual Income Tax Estimator Worksheet
2025 Individual Income Tax Estimator Worksheet
Important: Changes to the North Carolina individual income tax laws may result in differences between the amount of tax shown on the worksheet and the amount of North Carolina tax due for the year.
The individual income tax estimator worksheet is designed to help taxpayers estimate their North Carolina individual income tax liability for tax year 2025. When completing the worksheet, you should use estimates for the entire tax year.
Additional information regarding the timing and amount of your required estimated tax payments are provided in the 2025 Individual Estimated Tax Instructions and Worksheet.
| Estimated Information for 2025 | 2025 Estimated Amount |
|---|---|
| 1. Estimated Federal Adjusted Gross Income ("AGI") | |
| 2. Standard Deduction or Itemized Deductions. | |
| 3. Child Deduction | |
| 4. Estimated Deductions from Federal AGI. Do not include the standard, itemized, or child deductions on this line. | |
| 5. Subtract Lines 2, 3, and 4 from Line 1. | |
| 6. Estimated Additions to Federal AGI. | |
| 7. Add Line 6 and Line 5. This is your estimated North Carolina taxable income. | |
| 8. Multiply Line 7 by 0.0425. This is your estimated North Carolina income tax. | |
| 9. Estimated Payments of Tax (Including Withholding and Estimated Tax Payments). | |
| 10. Subtract Line 9 from Line 8. This is your estimated tax due or estimated refund for 2025. |
If Line 10 is negative, this is your estimated North Carolina individual income tax refund for 2025.
If Line 10 is positive, this is your estimated amount of North Carolina individual income tax due for 2025. You may decrease this amount by increasing your NC individual income tax withholding or by making estimated payments.
Important: Changes to the North Carolina individual income tax laws may result in differences between the amount of tax shown on the worksheet and the amount of North Carolina tax due for the year. The North Carolina individual income tax forms and instructions for tax year 2025 will be available in January 2026.