Estimated Income Tax
You are required to make estimated tax payments if your North Carolina income tax liability, after credits and tax withheld, is $1,000 or more. Use Form NC-40 to make estimated tax payments. Your estimated tax is the amount of income tax you expect to owe, minus the tax you expect to have withheld and any tax credits. Estimate your tax carefully to avoid having to pay a large balance and to avoid paying interest for underpayment of estimated income tax.
For calendar year filers, estimated payments are due April 15, June 15, September 15 of the taxable year and January 15 of the following year. If you file your income tax return by January 31 of the following year and pay your entire balance, you do not have to make the January 15 payment.
If you do not make the required estimated payments you will owe interest for underpayment of estimated tax. Use Form D-422, Underpayment of Estimated Tax by Individuals, to compute the interest. Interest for underpayment of estimated tax does not apply if you had no tax liability for the previous year.
If you are a farmer or fisherman and you file your return and pay the total tax on or before March 1, you do not have to make estimated payments.
Electronic filing and paying options for estimated income taxes:
- eFile - file Form NC-40 and your estimated tax payments using a tax professional or commercial tax preparation software (see list of approved eFile vendors). Using eFile allows you to file federal and state forms at the same time or separately, and schedule payments as far in advance as 12 months. Free eFile is available for those who qualify.
- Online File and Pay - file Form NC-40 and your associated tax payment using the NCDOR website (no access to federal filing and paying). With this method, you can schedule payments as far in advance as 60 days.
If you are unable to file and pay your North Carolina estimated tax electronically or want to use a paper form, visit www.dornc.com/forms/ to access instructions and download the paper form; pick up the paper form at one of our Service Centers; call the Department at 1-877-252-3052 and request that the form be mailed to you; or go to our Order Forms page. Mail the completed paper form and your estimated payment to the North Carolina Department of Revenue, P.O. Box 25000, Raleigh, N.C. 27640-0630.
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