When, Where and How to File Your North Carolina 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 in 2018.  See Directive TA-16-1, When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday.

Out of the Country: If you are out of the country on the original due date of the return, you are granted an automatic four month extension to file your North Carolina individual income tax return if you fill in the "Out of Country" circle on Page 1 of Form D-400.  "Out of the Country" means you live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or you are in military service outside the United States and Puerto Rico.  The time for payment of the tax is also extended; however, interest is due on any unpaid tax from the original due date of the return until the tax is paid.

Nonresident Aliens: Nonresident aliens are required to file returns at the same time they are required to file their federal returns.

When filing the current year return, be sure you use the current year's form.

You must attach a copy of the federal return if you have an out-of-state address.

If you are unable to get help filling out your North Carolina return, you can contact a service center for assistance or call toll-free at 1-877-252-3052. Your federal return must be completed before we can assist you in filling out your North Carolina return. If you are disabled, have a low income, or are a senior citizen, income tax returns can be prepared free of charge through the Volunteer Income Tax Assistance or the Tax Counseling for the Elderly programs. For location and dates of assistance call the Internal Revenue Service toll-free at 1-800-829-1040.

Attach copies of all your wage and tax statements to your North Carolina return. You must also attach any 1099s if there is North Carolina tax withheld or you are claiming a Bailey retirement deduction.

If you expect a refund, be sure to mail your return to the North Carolina Department of Revenue, PO Box R, Raleigh, NC 27634-0001.  The North Carolina Department of Revenue also accepts returns filed electronically.  We do not offer tele file.  If you owe taxes, mail your return and payment to the North Carolina Department of Revenue , PO Box 25000, Raleigh, NC 27640-0640.  Make your check or money order payable to the NC Department of Revenue.  Important: The Department will not accept a check, money order, or cashier's check unless it is drawn on a U.S. (domestic) bank and the funds are payable in U.S. dollars.

If you are unable to pay the tax due, file your return by the due date to avoid the failure to file penalty. You may be eligible to enter into a payment agreement with the Department of Revenue.