Payment Plans

You must pay any income tax owed in full by the statutory due date. If you are a fiscal year filer, the tax 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 due date is the next business day.

Any unpaid tax is subject to penalty and interest which accrues daily; therefore, you should pay your balance in full as soon as possible. You may pay your tax with a personal check or a money order, or you may visit a service center and pay your balance. 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. Make your check or money order payable to N.C. Department of Revenue. Include with the payment your name, social security number, the type of tax, and the applicable tax year for the payment.

If you cannot pay your taxes by the due date, you should still file your return on time to avoid a late filing penalty. It is important that you pay as much as you can with the return to minimize the penalty and interest.

You may also pay your tax online by bank draft or by credit or debit card using Visa or MasterCard. To pay online, visit File and Pay and scroll down to make payment from the Commonly Filed Taxes, e-Business Center or eServices sections depending on tax type.

If you cannot pay the entire tax you owe, you may be eligible to enter into an installment payment agreement with the Department of Revenue. To determine if you may be eligible for a payment plan, you may review this information on Installment Payment Agreements, or call or visit a service center. Also, you may call toll-free at 1-877-252-3052. Have a copy of your tax return available for reference when you call or visit. The Department of Revenue has offices located in most major cities across the State.