Electronic Filing Options and Requirements
Click on one of the tabs below to find information about available electronic filing options and filing requirements for Individual and Business tax schedules. Please note that this page does not contain information for tax schedules that do not have electronic filing options available. Visit our Taxes and Forms page to find information about other filing options.
This information was reviewed and updated if applicable, on December 1, 2023 pursuant to G.S. 105-241.01(e).
Last Updated: December 1, 2023
- Individual Income Electronic Filing Options and Requirements
- Sales and Use Electronic Filing Options and Requirements
- Withholding Electronic Filing Options and Requirements
- Corporate Income and Franchise Electronic Filing Options and Requirements
- Motor Carrier (IFTA/IN) Electronic Filing Options and Requirements
- Motor Fuels Electronic Filing Options and Requirements
- Partnership Electronic Filing Options and Requirements
- Estates and Trusts Electronic Filing Options and Requirements
- Informational Returns
- General Forms
Tab/Accordion Items
Individual Income Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| D-400: Individual Income Tax Return and related forms | Available |
| NC-40: Individual Estimated Income Tax | Available |
| D-410: Application for Extension | Available |
| D-400V: Payment Voucher | Available |
| D-400V Amended: Amended Payment Voucher | Available |
Sales and Use Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| E-500: Sales and Use Tax Return | Required, for monthly with prepayment filers |
Withholding Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| NC-3: Annual Withholding Reconciliation and Required W-2 and 1099 Statements | Required |
| NC-5: Withholding Return | Available |
| NC-5P: Withholding Payment Voucher | Available |
| NC-5Q: Quarterly Income Tax Withholding Return | Available |
Corporate Income and Franchise Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| CD-401S: S-Corporation Tax Return and related forms | Available |
| CD-405: C-Corporation Tax Return and related forms | Available |
| CD-429: Corporate Estimated Income Tax | Available |
| CD-419: Application for Extension for Franchise and Corporate Income Tax | Available |
| CD-V: Franchise and Corporate Income Payment Voucher | Available |
| CD-V Amended: Amended Franchise and Corporate Income Payment Voucher | Available |
Motor Carrier (IFTA/IN) Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| GAS-1276: International Fuel Tax Agreement (IFTA) Return | Required |
| GAS-1274-A: Renewal Application for License and Decals | Available |
Motor Fuels Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| GAS-1209: Terminal Operator Annual Return | Required |
| GAS-1202: Motor Fuels Supplier | Required |
| Motor Fuels Terminal Operator Return Motor Fuels Terminal Operator Return Motor Fuels Terminal Operator Return GAS-1204: Terminal Operator Return | Required |
| GAS-1207: Refiner Return | Required |
| GAS-1219: Motor Fuels Importer Return | Required |
| GAS-1252: Alternative Fuels Provider Return | Required |
| GAS-1259: Motor Fuels Backup Tax Return | Required |
| GAS-1260: Blender Return | Required |
| GAS-1264: Fuel Alcohol/Biodiesel Provider Return | Required |
| GAS:1288: Kerosene Supplier Return | Required |
| GAS-1301: Motor Fuel Transporter Return | Required |
| GAS-1200C: Claim For Refund-Nonprofit Organizations | Available Available |
| GAS-1201: Claim For Refund-Tax-paid Motor Fuel Used Off-Highway | Available |
| GAS-1201Q Claim For Refund - Tax-paid Motor Fuel Used Off-Highway | Available |
| GAS-1200: Claim For Refund-Nonprofit Organizations | Available |
| GAS-1201ME: Claim For Refund-Special Mobile Equipment | Available |
| GAS-1206: Claim For Refund: Exempt Entities | Available |
| GAS-1210: Kerosene Claim For Refund | Available |
| GAS-1239: Motor Fuel Bulk Plant Exporter Return | Available |
Partnership Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| D-403: Partnership Income Tax Return and related forms | Available |
| D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return | Available |
| D-403V: Partnership Income Payment Voucher | Available |
Estates and Trusts Electronic Filing Options and Requirements
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| D-407: Estates and Trusts Income Tax Return and related forms | Available |
| D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return | Available |
| D-407V: Estates and Trusts Payment Voucher | Available |
Informational Returns
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| 1099-K: Payment Settlement Entity | Required |
| Report of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRS NC-1099NRS: Report of Sale of Real Property by Nonresidents | Available |
| ABC Boards Information Reporting | Required |
| Beer and Wine Wholesalers Information Reporting | Required |
| Occupational Licensing Boards Information Reporting | Required |
General Forms
| Forms With Electronic Filing Options | Electronic Filing Required or Available? |
|---|
| Change of Address Form for Individuals | Available |
| NC-AC Business Address Correction | Available |
| RO-1033 Installment Agreement | Available |
| RO-1062 Collection Information Statement for Individuals | Available |
| GEN-58 Power of Attorney and Declaration of Representative | Available |
Contact Information
North Carolina Department of Revenue
PO Box 25000
Raleigh , NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052
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