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

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

If you file your return on a calendar year basis, the return is due on or before April 15th of the following year.  A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year.  When the due date falls on a Saturday, Sunday, or holiday, the return is due on or before the next business day.  A fiscal year return should be filed on a tax form for the year in which the fiscal year begins.  For example, a 2018 tax form should be used for a fiscal year beginning 2018.

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.
  • 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 is a part-year resident.

Important: If you were a part-year resident of North Carolina during tax year 2018 or you were a nonresident and you received income from North Carolina sources during tax year 2018, 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 2018 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, 2018 North Carolina Amended Schedule, and any applicable schedules (i.e. Form D-400, Schedule S, Form D-400, Schedule PN, 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, on Form D-400 Schedule AM, see Page 22 of Form D-401, North Carolina individual income tax instructions.

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.