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North Carolina Estimated Tax Payments
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If the total tax shown due on your 2021 N.C. tax return minus tax credits and the amount paid through North Carolina income tax withholding is $1,000 or more, you may owe interest on the underpayment of estimated tax. To see if you owe interest, you should complete Form D-422, Underpayment of Estim...
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North Carolina Credits |
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Credit for Income Tax Paid to Another State or Country – N.C. Residents Only When income is taxed by North Carolina for a period during which you were a legal resident of North Carolina and the same income is also taxed by another state or country because it was earned in or derived from sou...
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North Carolina Public Campaign Fund
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Taxpayers may no longer make designations on their individual income tax return to the N.C. Political Parties Financing Fund or N.C. Public Campaign Fund....
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North Carolina Additions |
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Interest Income from Obligations of StatesOther than North Carolina. Enter the amount of interest received from notes, bonds, and other obligations of states and political subdivisions other than North Carolina if not included in federal adjusted gross income. This includes exempt interest dividen...
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North Carolina Deductions
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State Income Tax Refund. Enter the amount of any state or local income tax refund that is included in federal adjusted gross income Interest from United States Obligations. Enter the amount of interest received from notes, bonds, and other obligations of the United States (such as U.S. savings...
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North Carolina Credit for Tax paid to another state |
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When income is taxed by North Carolina for a period during which you were a legal resident of North Carolina and the same income is also taxed by another state or country because it was earned in or derived from sources within that state or country, a tax credit may be claimed, but not on the basis...
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North Carolina Nongame and Endangered Wildlife Fund
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Help keep North Carolina wild by contributing a portion of your refund to the N.C. Nongame and Endangered Wildlife Fund. Your tax deductible contributions are essential to monitoring and managing our wildlife populations, including turtles, flying squirrels, frogs, mussels, salamanders, and hundred...
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North Carolina Use Tax |
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You must pay consumer use tax if you purchased, leased, or rented items inside or outside this State for storage, use, or consumption in North Carolina and did not pay the applicable sales and use tax at the time of purchase. Items subject to North Carolina use tax include tangible personal propert...
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North Carolina Tax Due
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If you owe additional tax, you can pay online by bank draft (free), or credit or debit card using Mastercard or Visa ($2 convenience fee for every $100 paid). This online service is secure and convenient. For details, visit the Department’s website. You can also pay by check or money order....
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North Carolina Part-Year and Nonresident |
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If you or your spouse, if married filing jointly, were not full-year residents of North Carolina during tax year 2021, you must complete Form D-400 PN to determine the percentage of federal adjusted gross income, as adjusted, that is subject to North Carolina income tax. You are a “part-yea...
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North Carolina NC-478 Business Incentive and Energy Credit
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Use the NC-478 series to calculate and report tax credits that are limited to 50% of tax less the sum of all other tax credits claimed. The NC-478 letter series forms are used to calculate the specific credits available without regard to the 50% limitation and are designed to report a taxpayer&rsqu...
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North Carolina Adjustment for Additional First Year Depreciation |
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Bonus Depreciation. North Carolina did not adopt the 100% bonus depreciation provisions in IRC sections 168(k) or 168(n) for property placed in service for tax year 2021. You must add 85% of the amount of bonus depreciation deducted on your federal return to your state return. On Line 3, enter ...
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Do I need to amend my North Carolina state return?
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You must file an amended 2021 tax return if: (1) You made an error or received additional information after you filed your original 2021 North Carolina state income tax return. (2) You need to report a net operating loss carryback. (3) The Internal Revenue Service made changes to your 2021 fe...
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How can I contact the state of North Carolina about my taxes? |
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Automated Refund Inquiry Line................................................................................................................................... 1-877-252-4052 Taxpayer Assistance and Forms................................................................................................
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How can I file an extension for my North Carolina state taxes?
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A taxpayer who receives an automatic extension to file a federal individual income tax return will be granted an automatic state extension to file their N.C. individual income tax return, Form D-400. In order to receive the automatic state extension, you MUST fill in the “Federal Extension&rd...
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