Instructions for Form E-500K, Solid Waste Disposal Tax Return

General Instructions

Use Form E-500K to report your North Carolina solid waste disposal taxes.

You must file a tax return for each filing period on or before the file by date. If you do not file on time, you will receive a delinquent notice and may owe penalty and interest. If you do not owe any tax for a filing period, you must file a return and enter zero (0.00) on Line 4. Do not write "No Tax Due" or any similar text on the return.

If your business is seasonal and you registered as a seasonal business, only file returns for the seasonal filing periods indicated for solid waste disposal tax on the business registration form unless you have business activity during other filing periods. If you have business activity in other filing periods, you must file returns for those periods.

Complete the Solid Waste Disposal Tax Return in its entirety.

You must pay the tax due when your return is due. If you do not pay the tax due on or before the file by date, you will owe penalty and interest.

You must pay in U.S. dollars. Pay by check or money order drawn on a U.S. (domestic) bank. Make any check or money order payable to the North Carolina Department of Revenue and write your account number and tax period in the memo section. Do not mail cash, stamps, or postdated checks.

If the ownership of your business changes, the new owner must submit a new registration application to obtain a new solid waste disposal tax account number.

If you discontinue business operations or sell your business, complete Form NC-BN, Out-of-Business Notification.

How to Prepare Return: Specific Line and Column Instructions

  • Line 1 - Municipal Solid Waste and Construction and Demolition Debris: On the "Number of Tons" column, enter the total amount of municipal solid waste and construction and demolition debris received in your landfill located in North Carolina. Also include the amount received by your transfer station in North Carolina for disposal outside of North Carolina. Carry amount of tons to three decimal places. (Ex. 132,476.123) If your scales do not allow three decimal places, add zeros for the additional decimal places. (Ex. 132,476.000) Next, multiply the total “Number of Tons” by the $2.00 per ton rate and enter the amount in the “Tax” column.
  • Line 2 - Penalty: Enter the sum of the penalties that apply to you.
    • If you file a return after the due date, multiply the tax amount shown on Line 1 by 5% (0.05) for each month, or part of a month, that the return is filed late. The maximum Failure to File Return penalty is 25% of the total tax.
    • If you do not pay the tax when due, multiply the tax amount shown on Line 1 by 5% (0.05).
  • Line 3 - Interest: If you do not pay the tax when due, compute interest on the tax amount shown on Line 1.
  • Line 4 - Total Due: Enter the total amount you owe by adding Lines 1, 2, and 3. This amount is due on the due date of the return. 

Signature and Verification: You must sign and date your return. You should also include your title and phone number in the spaces provided. 

Do not fold your return or payment.

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