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North Carolina Income Tax
Income taxes should be turned in by April 15th.
North Carolina Tax Filing Guide
Here are detailed instructions for filing taxes in the state of North Carolina.
Consider using TurboTax to E-File your North Carolina taxes.
North Carolina Residents
If you are a resident of North Carolina, and your income exceeds permissible amount for your status (found in chart 1, attached below) you must file a North Carolina resident return. If you are a dependent of a resident of North Carolina, and your income exceeds the income permitted for your status listed in chart 2, you too must file a return. To file a North Carolina resident return use Form D-400 (attached below). For additional information on how to file Form D-400 see Instructions on D-400 (attached below).
Related Tax Forms
- Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
Part-Year North Carolina Residents
If you moved into or out of North Carolina during the tax year, you are a part-year resident of North Carolina. You must file a part-year resident return with North Carolina if during your residency with North Carolina you made more income than your filing status permits in charts 1 and 2. You must also file a part-year residency return if you made income from North Carolina sources. North Carolina sources of taxable income include income from ownership of property in North Carolina, or income from a business, trade, profession/occupation, or gambling activities. To file a North Carolina part-year resident return use Form
D-400 with TC (attached below) and see the Instructions for D-400 with TC (attached below) for additional information.
When filing a part-year return with North Carolina, do not enter the beginning and ending dates of your North Carolina residency in the boxes on the top of page 1 of Form D-400. Instead, put these dates in the boxes on page 4 of Form D-400. You must include a copy of your federal income tax return if your federal return does not show a North Carolina address. If you paid taxes to another state or country during the time that you were a resident of North Carolina, see the Residents Who Worked In Another State Section to see how you may qualify for a credit to avoid dual taxation on such income.
Related Tax Forms
- Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
North Carolina Residents who work in another state
If you are a resident of North Carolina, and your income exceeds permissible amount for your status (found in chart 1, attached below) you must file a North Carolina resident return. If you are a dependent of a resident of North Carolina, and your income exceeds the income permitted for your status listed in chart 2, you too must file a return. To file a North Carolina resident return use Form D-400 (attached below). For additional information on how to file Form D-400 see Instructions on D-400 (attached below).
If you work in another state, and paid taxes on income earned in that state to the state in which the income was earned, you maybe entitled to receive a credit on your North Carolina resident return. This credit prevents dual taxation on such income by either increasing your North Carolina refund or decreasing the amount of tax owed to North Carolina. The tax credit is applicable only for income taxed by another state or country, not for income taxed by a city, county or federal government.
To file for the credit file attached your North Carolina resident return to the return you filed with the other state. Next, file a North Carolina return that shows the income earned in and outside North Carolina, completing the return as though the credit had already been applied. To determine the size of credit you will receive, complete Part 1 of Form D-400TC. If you are paying tax to more than one other state or country use the worksheet on page 13 of the instructions to compute the size of the credit. Once you have computed the size of the credit attach Form D-400TC, your North Carolina return, and a copy of the return that you filed with other state or country, as well as the tax statement from the other state or country.
Related Tax Forms
- Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
- Form D-400 - North Carolina Individual Income Tax Return (Without Tax Credits)
Non-Residents who work in North Carolina
You are a nonresident of North Carolina if you were a domicile resident of another state, and lived and earned income in North Carolina only temporarily. You are also a nonresident of North Carolina if you lived outside North Carolina but made income from North Carolina sources. You must file a nonresident return if you made more income from taxable, North Carolina sources than your filing status permits in charts 1 and 2 . Taxable North Carolina income sources include income from ownership of property in North Carolina as well as income from a business, trade, profession/occupation, or gambling activities.
To file your North Carolina, nonresident return use Form D-400 with TC (attached below). For additional information see the Instructions for D-400 with TC (attached below). Also include a copy of your federal income tax return with your North Carolina nonresident return since your federal return does not show a North Carolina address.
Related Tax Forms
- Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
Non-Residents who sold property in North Carolina
You are a nonresident of North Carolina if you were a domicile resident of another state, and lived and earned income in North Carolina only temporarily. You are also a nonresident of North Carolina if you lived outside North Carolina but made income from North Carolina sources. You must file a nonresident return if you made more income from taxable, North Carolina sources than your filing status permits in charts 1 and 2 . Taxable North Carolina income sources include income from ownership of property in North Carolina as well as income from a business, trade, profession/occupation, or gambling activities.
To file your North Carolina, nonresident return use Form D-400 with TC (attached below). For additional information see the Instructions for D-400 with TC (attached below). Also include a copy of your federal income tax return with your North Carolina nonresident return since your federal return does not show a North Carolina address.
Related Tax Forms
- Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
North Carolina State Tax Forms
- Form D-400 - North Carolina Individual Income Tax Return (Without Tax Credits)
- Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
Relevant Links
- State of North Carolina Tax Website - Official Site
- State of North Carolina E-File Service - Offered by North Carolina's Official Website
- Additional Tax Form - A Comprehensive Collection of North Carolina Tax Forms
North Carolina Mailing Address
Wondering where to mail your North Carolina taxes? Here's the address:Refund:
N.C. Dept Of revenue
P.O. BOX R
Raleigh, NC 27634-0001
No refund due:
N.C. Dept Of revenue
P.O. BOX 25000
Raleigh, NC 27640-0640
North Carolina Sales Tax
North Carolina has a state sales tax of 5.75 percent. There is an additional 2.5 county sales tax that is applicable to most purchases on top of the state sales tax. There is a complete list of tax local North Carolina city and county sales tax.
If tangible property purchases are made outside of North Carolina there is a use tax that should be claimed on the property using Form E-554.
