when to file your return
If you file by calendar year, the 2020 return is due on or before April 15, 2021. A tax 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 tax year return must be filed on a tax form for the year in which the tax year begins. For example, a 2020 tax form must be used for a tax year beginning in 2020. See Directive TA-16-1, When a North Carolina tax return or other document is considered timely filed or a tax it is considered paid on time 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 Carolina individual income tax return from the north if you fill in the circle “out of the country” on page 1 of the d-400 form. “outside the country” means that you live outside the united states and puerto rico and your main place of employment is outside the united states and puerto rico, or you are in the military outside the united states and puerto rico. the term for the 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 must file returns at the same time they file their federal returns.
If you can’t pay the tax due, you should still file your return by the due date to avoid the non-filing penalty. may be eligible to enter into a payment agreement with the department of revenue.
how to file your return
For accurate and efficient processing, the department strongly encourages taxpayers to use an electronic filing option to file their returns.
For taxpayers who file paper forms, you must send us…
- your north carolina income tax return (form d-400).
- federal forms w-2 and 1099 showing the amount of north carolina tax withheld under as reported on form d-400, line 20.
- federal form 1099-r if you claimed a bailey retirement deduction on form d-400 schedule s, line 21.
- form d-400 schedule s if you added items to federal adjusted gross income on form d-400, line 7, or deducted items from federal adjusted gross income on form d-400, line 9.
- form d-400, schedule a, if you deducted n.c. itemized deductions on form d-400, line 11.
- form d-400 program pn if you entered a taxable percentage on form d-400, line 13.
- form d- 400 schedule pn-1 if you entered an amount on form d-400 schedule pn, part b, line 17e or line 19h.
- form d-400tc and, if applicable, form nc-478 and form nc – rehabilitation if you claimed a tax credit on form d-400, line 16.
- a copy of the tax return you filed in another state or country if you claimed a tax credit for taxes paid in another state or country on form d-400tc, line 7a.
- a copy of your federal tax return, unless your federal return reflects a north carolina address.
- other forms north carolina required or supporting riders.
where to file your return
taxpayers using efile will have their returns processed electronically once they are submitted.
for taxpayers who file paper forms:
- 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.
- 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 checks, money orders, or cashier’s checks unless they are drawn on US currency. bank (domestic) and funds are payable in us dollars.
if you need help with your return
If you can’t get help completing your North Carolina return, you can contact a service center for help or call toll-free 1-877-252-3052. your federal return must be completed before we can help you complete your north carolina return.
If you are disabled, low-income, or elderly, income tax returns can be prepared for free through the voluntary income tax assistance or tax counseling programs For seniors. For the location and dates of assistance, call the Internal Revenue Service toll-free at 1-800-829-1040.