Frequently Asked Questions About Your N.C. Individual Income Tax Return
When and how do I file my North Carolina income tax return?
If your gross income is equal to or more than the amount
set by the state for your filing status, you must file a North Carolina
income tax return. Individual income tax returns are due April 15.
If you file for an extension, your return is due October 15.
For more information, see When, Where and How to File Your North Carolina Return.
Where do I send my return?
If you are due a refund, send your return to:
N.C. Department of Revenue
P.O. Box R
Raleigh, N.C. 27634-0001
If you are not due a refund, send your return to:
N.C. Department of Revenue
P.O. Box 25000
Raleigh, N.C. 27640-0640
How do I get credit for child care or dependent care expenses?
- If you claim an income tax credit for child care or dependent care expenses on your federal return, you can claim a tax credit for such expenses on your North Carolina return. To determine your credit, complete Part 2 on state form D-400TC.
- Total expenses can't exceed more than $3,000 for
one dependent or $6,000 for two or more dependents. (Child support
payments don't qualify.)
For more information, see Credit for Child and Dependent Care Expenses.
Note: For tax years beginning on or after January 1, 2014, this credit is no longer available.
How do I know if North Carolina considers me a nonresident or part-year resident? How do I file?
- You're a nonresident if:
- you live in North Carolina and earn income within the state for a temporary period of time and you are a permanent resident of another state or
- you live outside the state, but receive income from sources in North Carolina.
- You're a part-year resident if:
- you moved into the state and became a resident during the tax year or
- you moved out of North Carolina and became a resident of another state.
IMPORTANT: When completing Form D-400, part-year residents should not enter the beginning and ending dates of North Carolina residency in the boxes at the top of page 1 of the form (these dates are entered on page 4 of the form). The boxes at the top of page 1 are used only by fiscal year filers to indicate the beginning and ending dates of their tax year. Fiscal year filers do not file on a calendar year basis.
I filled out my return wrong -- what should I do?
If you made a mistake on your original North
Carolina income tax return, you should file an amended return.
For more information, see How to Amend Your Return.
What's my filing status?
Be sure to claim the same filing status on your North
Carolina return that you claimed on your federal return unless: (1) either you or your spouse is a nonresident and had no North Carolina taxable income for the tax year, or (2) you are a same-sex couple filing married filing jointly or married filing separately.
For more information, see Your Filing Status and Same-Sex Marriage Filing Guidance
Should I round off cents to whole dollars when completing my North Carolina income tax return?
You must round off cents to the nearest whole dollar when entering any amount on your North Carolina return. You should drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the next dollar. For example: $1.39 becomes $1.00; $2.69 becomes $3.00; and $3.50 becomes $4.00.