North Carolina Income Tax Forms and NC Income Tax Rate Information

By | December 23, 2015

North Carolina Income Tax E-File Information

Electronic signature and on-line payment of tax now available.

Taxpayers who request a refund, have a zero balance due, or owe tax may file NC Forms D-400, Individual Income Tax Returns, D-400TC and Individual Tax Credits, electronically may E-File. Taxpayers may be full-year residents, part-year residents, or nonresidents of North Carolina can E-File. Retain copies of federal 8453 for three years.


Who must file North Carolina Income Tax?

Full year residents who received income in excess of the following amounts: $7,500 for single; $6,250 for single (age 65 or older); $15,000 for married filing jointly;

$11,600 for married filing jointly with one spouse over age 65; $12,200 for married filing jointly both spouses over age 65; $2,500 for married filing separately; $6,900 for head of household; $7,650 for head of household over age 65; $8,500 for qualifying widow with dependent child; and $9,100 for qualifying widow age 65 or older. Part year residents who received income while a resident of NC must file. Nonresidents who received any income attributable to the ownership of any interest in real or tangible personal property in NC derived from a business, trade or occupation carried on in NC or gambling activities in NC whose total income for the taxable year equals or exceeds the amounts referenced above must file.

Who are North Carolina Tax Residents?

Follows general residency rules. If you were a part-year resident of North Carolina during the taxable year 2012 OR if you were a nonresident and you received income from North Carolina sources, you must complete a worksheet provided in the instructions to determine the portion of your federal taxable income that is subject to North Carolina income tax.


What are North Carolina income tax deductions, income exclusions, and income tax exemptions?

Personal Exemptions no longer allowed. For tax years beginning on or after January 1, 2012, the starting point for determining North Carolina taxable income is federal adjusted gross income from taxpayer’s federal return. Taxpayer is allowed the same personal exemptions on the North Carolina individual income tax return as allowed under the Internal Revenue Code. Taxpayer may deduct a personal exemption amount equal to the amount listed in the chart (Personal Exemptions) based on taxpayer’s filing status and federal adjusted gross income.

If taxpayer did not itemize deductions on their federal return, you may take the standard deduction on your North Carolina return. However, if you are (1) married filing a separate return for federal income tax purposes and your spouse itemizes deductions, or (2) a nonresident alien, or (3) filing a short-year return because of a change in your accounting period, you are not entitled to the standard deduction and should enter zero (0) on line 11 of Form D-400. Standard deductions are: Single

$7,500; MFS $7,500; MFJ $15,000; HoH $12,000. NC amounts are lower than federal amounts- must use chart in instructions to figure amount to add to NC income.


North Carolina Income Tax Deductions

NC taxpayers may deduct up to $35,000 of any severance wages they received as a result of their permanent involuntary termination from employment through no fault of their own. The severance wages deducted as a result of the same termination may not exceed $35,000 for all taxable years in which the wages were received. “Stay on pay” does not qualify for the deduction. For more information, see Severance Wages. NC does not tax social security income. See page 12 of Line Instruction for Form D-400 Schedule S,


What is the deadline to file North Carolina income tax?

Due on April 18, 2016. For a 6 month extension, taxpayers should file Form D-410 by April 18, 2016.


How does North Carolina tax capital gains?

Follows federal rules; NC taxable income automatically includes federally taxed capital gains.


North Carolina Income Tax Contact

North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640

Forms: (877) 252-3052    Forms
Web site: Department of Revenue
Refund Status: (877) 252-4052
Electronic Filing: (877) 308-9103         EFile


North Carolina State Income Tax filing addresses:

If due and requesting a refund, mail your return to:          If making a payment, mail your return to:

N.C. Department of Revenue                                                 N.C. Department of Revenue

P.O. Box R                                                                           P.O. Box 25000

Raleigh, N.C. 27634-0001                                                     Raleigh, N.C. 27640-0604