North Carolina Tax Filing
Filing your North Carolina Taxes
It is tax time! Again! Or for some new workers it’s a brand-new thing. Figuring out and filing your tax forms can be intimidating – but there is help. Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. The information below will help you determine your residency status, find the correct forms and give you other information you need to get started.
State income tax returns for 2018 are due Monday, April 15.
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North Carolina Tax Forms
- NC Form D-400X - North Carolina Amended Individual Income Tax Return (Tax years 2008 and prior)
- NC Tax Booklet - North Carolina Tax Booklet
- NC Form NC K-1 - North Carolina Partner's Share of North Carolina Income, Adjustments, and Credits (For Form D-403)
- NC Form D-400 without TC - North Carolina Individual Income Tax Return (no tax credits)
- NC D-410 - North Carolina Application for Extension for Filing Individual Income Tax Return
- NC Form D-403 - North Carolina Partnership Income Tax Return [web fill-in]
- NC Form D-400X-WS - North Carolina Worksheet for Amending Individual Income Tax Return [web fill-in]
- NC Form D-400 - North Carolina Individual Income Tax Return (Without Tax Credits)
- NC Form D-400 with TC - North Carolina Individual Income Tax Return (With Tax Credits)
Determine Your Resident Status so You File the Right Forms
What form you need to fill out and file to North Carolina is based on your legal residency, or where your permanent, official “home address” was during the tax year. North Carolina categorizes its residents four ways: full-time North Carolina residents, part-year residents, North Carolina residents who worked in another state, nonresidents who worked in North Carolina or sold real estate or property located in North Carolina.
North Carolina residents who earned more than the permissible amount for their status are required to file a North Carolina resident income tax return. Dependents of North Carolina residents who earned more than the permissible amount for their status must also file a return. North Carolina residents use Form D-400 to file their return. For additional information on how to file Form D-400 you can download the 2018 North Carolina Individual Income Tax Instructions for Form D-400 above for more information.
Anyone who moved to or from North Carolina during the last tax year is a part-year resident. Part-year residents are required to file a return with North Carolina if you made more than the permissible amount of income for your filing status while you resided in North Carolina. Part-year residents are also required to file a part-year resident tax return if they earned income in North Carolina, including income from property owned in North Carolina, businesses, trade, professional or occupational wages and salaries or gambling. Part-year residents file Form D-400 with TC. You can download the 2018 North Carolina Individual Income Tax Instructions for Form D-400 above for more information.
If you are filing a North Carolina part-year return, you enter the dates you lived in North Carolina in the fields on page 4 of Form D-400 instead of on page 1. If you did not enter a North Carolina address on your federal income tax return, you are required to attach a copy of your federal return to your North Carolina return. You may apply for a credit from North Carolina to avoid dual taxation on any taxes you may have paid to another state or country while you were a resident of North Carolina.
Residents Who Work Out of State
North Carolina residents who worked out of state and paid taxes to that state on income earned there may qualify for a credit from North Carolina to avoid dual taxation. It either increases your refund from North Carolina or decreases the amount of tax that North Carolina charges. The credit can only be applied to income that was taxed by another state or country, but not to income that was taxed by another county, city or the federal government.
Attach your North Carolina income tax return to the return you filed with the state(s) in which you worked. File your North Carolina resident return, include the income you earned out of state, and file as though the credit has been applied. To calculate your expected credit, fill out Part 1 of Form D-400TC. If you earned income in more than one state or country, fill out the worksheet on page 14 of the 2018 North Carolina Individual Income Tax Instructions for Form D-400 to calculate the amount of the credit. Once you have determined the amount of the credit, file Form D-400TC with your North Carolina return and attach a copy of any relevant tax returns you filed or statements you received from the other state(s) or country(-ies) and include from the other state (s) or country(-ies).
Nonresidents – Worked or Sold Property in North Carolina
Anyone who was a legal resident of another state is not a resident of North Carolina. If you only lived and worked in North Carolina for a short period of time, you are also not a resident. If you lived in another state, but earned income in North Carolina, but your residence is out of state, you are also a nonresident. Nonresidents file an income tax return if they earned more than the permissible amount of income for their filing status from North Carolina sources, including income from property owned or sold in North Carolina, businesses, trade, professional or occupational wages and salaries or gambling.
File Form D-400 with TC to file a nonresident North Carolina return and make sure to attach a copy of the return you filed with your state of residence. You can download the 2018 North Carolina Individual Income Tax Instructions for Form D-400 above for more information.