In 2014, over 3.7 million North Carolina taxpayers chose to eFile!
Increasingly, North Carolina taxpayers are choosing a faster, more convenient way to file their State and Federal Individual Income tax returns by electronically filing or "eFiling" their returns. In 2014, the Department processed over 3.7 million Individual Income tax returns received through our safe and secure Modernized eFile (MeF) program.
- Locating a Tax Professional in Your Area
- Direct Deposit
- Tax Year 2014 Tax Professionals and Software Developers
- Tax Year 2014 Approved Software Developer List
- Prior Year eFile Resources
What Is eFile?
eFile is a method of submitting tax returns prepared by using an approved software product to the IRS and/or State Department of Revenue electronically through the internet. You can file your Federal and State income tax returns by personal computer using tax preparation software. Another way to file electronically is by using a tax professional to eFile your returns.
For tax professionals who would like to offer electronic filing of the NC return to your clients and software developers who would like to produce software to electronically file a NC return, please review the Tax Year 2014 MeF ERO Manual for information relating to tax professionals and instructions on the approval process for software developers.
Our website offers a list of Approved Software Developers for you to choose from as well as a list of online free file and eFile for a fee options.
What Are The Benefits of eFile?
- New Feature - Make estimated, extension and tax due payments by bank draft.
- New Feature - Warehouse bank draft tax due and extension payments up to 6 months and estimated payments up to 12 months to pay the tax without incurring penalties or interest!
- Easy, user friendly, and includes step by step instructions.
- Convenient – available around the clock 24/7. No paper returns to mail, no stamps, no waiting in lines!
- File Federal and State returns at the same time or separately.
- Free filing options – for those that qualify (qualifications are determined by the software vendor, not the Department).
- Secure – we use the latest technology to ensure your return and payment is transmitted safely and that your privacy is protected!
- Proof of Receipt – we confirm that your return and payment was received eliminating the concern about lost mail.
- Direct Deposit of your NC refund into your bank account (available only through eFile).
- If you owe tax, you can still eFile a "balance due" return and wait until the due date to pay the tax without incurring penalties or interest.
- Eliminates guesswork – tools are available in eFile software that assists you in claiming deductions and credits.
- Choices – many eFile products are available for you to choose from.
Who Can eFile?
Taxpayers who request a refund, have a zero balance due, or owe tax may file NC Forms D-400 Individual Income Tax Return, D-400 Schedule S Supplemental Schedule, D-400TC Individual Tax Credits, NC-478 Summary of Tax Credits Limited to 50% of Tax and NC-478 Series forms electronically. Taxpayers may be full-year residents, part-year residents, or nonresidents of North Carolina. Each software product has different capabilities. Please check the product specifications to determine if it will meet your filing needs.
Is There a Fee to eFile?
- If you eFile your return using a personal computer and approved software, the software that you choose will explain the fees, if any. There are free filing options available for those that qualify. Select eFile for Free for more information. The Department does not charge a fee to eFile.
- If a tax professional eFiles your return, the tax professional can explain any fees associated with tax preparation and eFiling. The Department does not charge a fee to eFile.
What Are My Refund Options?
Taxpayers may elect the following options for receipt or designation of their overpayment:
- Direct deposit into a bank account
(The Direct Deposit option is only available to taxpayers who electronically file their returns. Refer to the Direct Deposit link for more information.)
- Receipt of a check
- Credit the overpayment as an estimated income tax payment for the next tax year
- Contribution to the NC Nongame and Endangered Wildlife Fund
- Contribution to the NC Education Endowment Fund
What Are My Payment Options If I Owe Tax?
You can now submit payment of tax with your electronically filed individual income tax return. Here are your payment options:
- Tax Preparation Software: You can now pay your tax due, estimated and extension payments using tax preparation software by bank draft. Tax due and extension payments can be warehoused up to 6 months and estimated payments can be warehoused up to 12 months to pay the tax without incurring penalties or interest.
- Online: You can pay your tax online using the Department’s Online Filing and Payment Application. Payments can be made by bank draft and credit or debit card using MasterCard or Visa. Paying by bank draft is free. There is a convenience fee if you choose to pay by credit or debit card. The fee is calculated as $2.00 for every $100.00 increment of your tax payment and is nonrefundable.
- Mail: You can mail your payment to the Department along with a personalized Individual Income Payment Voucher. Create and print the voucher and mail it, along with your payment to the North Carolina Department of Revenue, PO Box 25000, Raleigh NC 27640-0640.
Are There Tax Forms That are Excluded From the NC eFile Program?
Yes, there are a few tax forms that are excluded from the NC eFile Program. If you are using a personal computer and approved software to eFile, refer to your software's instructions or ask your tax professional to determine if you are eligible to eFile a particular tax form. A list of forms that are excluded from the NC eFile program are listed below.
- Form D-400X for the Amended Return
- Corrected or amended returns on forms other than D-400X
- Returns for non-calendar year filers
- Any income tax form in the list of exclusions from Federal eFile
How Do I eFile?
You can eFile your Federal and State tax returns by using a personal computer and approved software or by contacting a tax professional who will eFile your return.
- efile a tax return electronically with a personal computer:
If you would like to file your Federal and State returns electronically, the Department maintains a list of approved tax preparation software and online software. This information can be found on the Approved Software Developer List. You may be eligible for Free Electronic Filing options.
- efile a tax return electronically using a tax professional:
If you would like a tax professional to electronically file your Federal and State returns, select Locating a Tax Professional in Your Area.
- efile a prior year tax return electronically:
To file a prior year tax return electronically, it must be prepared using approved software for the tax year that’s being filed. You can either contact a tax professional who utilizes approved tax preparation software or choose approved tax preparation software to prepare your individual income tax return on a personal computer. For additional information regarding prior year returns, refer to the Prior Year eFile Resources link.
Is eFiling A Tax Return Paperless?
Normally eFiling a tax return is paperless; however, there are two exceptions to completely paperless eFiling:
- Form NC K-1
If your return shows tax payments from a partnership or S-Corporation, you should mail a copy of Form(s) NC K-1 to the North Carolina Department of Revenue, PO Box 25000, Raleigh NC 27640-0001 within 48 hours after eFiling the return.
- Form NC-478 and NC-478 Series
If the tax preparation software that's being used does not support the electronic filing of Form NC-478 and/or NC-478 series forms, the entire return must be paper filed. If the taxpayer is due a refund, the return and all applicable forms should be mailed to the North Carolina Department of Revenue at PO BOX R, Raleigh NC 27634-0001. If the taxpayer is not due a refund, the return and all applicable forms should be mailed to the North Carolina Department of Revenue at PO BOX 25000, Raleigh NC 27640-0500.
- Taxpayer Self-Help
- Tax Information
- 2014 Individual Income Tax Law Changes
- 2015 Income Tax Estimator
- Understanding Your Notice
- Collections – Past Due Taxes
- Taxpayer Advocate
- Armed Forces
- Resolving Disputes
- Periodic Review of Existing Rules
- Property Auctions
- Reports and Statistics
- Tax Seminars
- Identity Theft