Payment Options for Businesses
North Carolina General Statute 105-342(b) permits the Secretary of Revenue to require certain tax payments to be remitted electronically. If your business tax liability is at least $240,000 in a 12-month period, you will be notified by letter of the electronic payment requirement. Any of the Department’s electronic payment methods will satisfy the electronic payment requirement.
This chart lists available electronic payment options to help you decide which method is best for your business. The NCDOR website offers online bank draft and credit/debit card payment options. ACH Credit and ACH Debit batch methods are popular payment options for many businesses and service providers. Some eFile providers also offer bank draft payments for certain tax types using eFile tax prep software products.
|Links to more…||Bank Draft||Credit/Debit Card||ACH Credit||ACH Debit batch|
|How to Initiate||Online- you enter your bank account payment info (via the NCDOR website or certain eFile providers)||Online- you enter your card payment info via the NCDOR website.||Financial Institution- initiated through your financial institution.||Online- a batch of 10 or more debit payments can be uploaded through the NCDOR website.|
|Cost||No processing fees charged by NCDOR.||You pay $2.00 for every $100.00 increment of your tax payment.||You pay any processing fees charged by your financial institution.||No processing fees charged by NCDOR.|
||Contact your financial institution to determine if the ACH Credit payment method is available.||
|Payment Transfer Request Deadlines||Before 5pm ET on the business day before the payment is due. Payments may be scheduled 60 days in advance (or longer for some eFile providers)||Before 5pm ET on the business day before the payment is due.||Varies, check with your financial institution. At the latest we suggest submission one business day before the payment is due.||Before 3:45pm ET on the business day before the payment is due. Payments may be scheduled up to 60 days in advance.|
|Additional Requirements||Register to use e-Business Center.||Register to use e-Business Center.||Enroll by submitting EFT-100C, allow time for NCDOR to approve.||Enroll by submitting EFT-100D, allow time for NCDOR to approve.|
Using our online services, you can schedule the following types of bank draft payments:
- Payments with an extension of time to file and estimated income tax payments – schedule up to 60 days out
If you use tax software (eFile), you can schedule the following types of bank draft payments:
- Tax due
- Payments with an extension of time to file – schedule up to 6 months out
- Estimated income tax payments – schedule up to 12 months out
Software features vary: be sure to select an eFile provider and product which meets your filing and paying needs.
Yes, if you file early, you can make smaller individual payments up until the due date.
You can pay by bank draft without incurring a fee. To submit a bank draft payment, you need to provide the following:
- Bank account number
- Bank routing number
- Account type (checking or savings)
- Amount of payment
- Date you want to make the payment
To prevent unauthorized debits, some financial institutions offer a debit block service for some bank accounts. If you are unsure whether your bank account has a debit block, contact your financial institution.
If there is a debit block on your account:
- Provide your financial institution with the NCDOR company ID, 9044030460, - this allows NCDOR to debit the account and bypass the block
- Once the block is removed, submit your payment
You can update or cancel the draft date of a payment any time before 5 p.m. EST on the business day before the payment is due. Contact us to update or cancel a payment.
You can pay by credit or debit card (MasterCard or Visa only) and pay a convenience fee of $2 for every $100 increment of your tax payment. Examples:
- $2 - payment amounts of $.01 to $100
- $4 - payment amounts of $100.01 to $200
- $6 - payment amounts of $200.01 to $300
To pay by credit or debit card, you need to provide the following:
- Credit or debit card number
- Expiration date
- Billing address with zip code (as it appears on your credit or debit card statement)
If you need assistance with online bank draft or card payment methods, you may contact the Electronic Services Help Line at 1-877-308-9103 and select the option for assistance with online filing and payment services.
If you have questions about the ACH credit or ACH debit batch payment methods or need assistance with enrollment, you may contact the EFT Helpline at 1-877-308-9103 Option 2 and then Option 1.
Assistance is available between the hours of 8:00 a.m. to 5:00 p.m. ET, Monday through Friday excluding holidays.
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