Frequently Asked Questions About Your N.C. Individual Income Tax Return
When and how do I file my North Carolina income tax return?
Individual income tax returns are due April 15.
However, for tax year 2015, you have until Monday, April 18, 2016 to file your return because April 15 is the Emanicpation Day holiday observed in the District of Columbia. 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 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
- live outside the State, but receive income from sources in North Carolina.
- You're a part-year resident if, during the tax year, you:
- moved into the State and became a resident or
- 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 Form D-400 Schedule S, Part D, Computation of North Carolina Taxable Income for Part-Year Residents and Nonresidents). 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. New for tax year 2015, an amended return indicator has been added to Form D-400. To amend your 2015 individual income tax return, you must use Form D-400 for tax year 2015, fill in the circle indicating Amended Return, and complete and attach Form D-400 Schedule AM, 2015 North Carolina Amended Schedule, to the front of Form D-400. Note: Beginning with tax year 2015, you no longer use a separate tax form (Form D-400x) to amend your original return. All changes will be made on Form D-400. For further information, see Instructions for Filing 2015 Amended Returns on page 17 of Form D-401, North Carolina Individual Income Tax Instructions for 2015.
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 you or your spouse is a nonresident and had no North Carolina taxable income for the tax year.
For more information, see Your Filing Status
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.
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