In 2014, over 3.7 million North Carolina taxpayers chose to eFile!
Increasingly, North Carolina taxpayers are choosing a faster, more convenient way to file their State and Federal individual income tax returns by electronically filing or "eFiling". In 2014, the North Carolina Department of Revenue (NCDOR) processed over 3.7 million individual income tax returns received through our proven eFile program (Modernized Electronic Filing, MeF).
- Locating a Tax Professional in Your Area
- Direct Deposit
- Tax Year 2014 Tax Professionals and Software Developers
- Tax Year 2014 Approved Software Developer List
- Prior Year eFile Resources
What Is eFile?
eFile is a method of electronically submitting to the IRS and/or NCDOR tax returns using an approved software product and the internet. You can file your Federal and State income tax returns by personal computer using tax preparation software or by using a tax professional to eFile your returns.
For tax professionals who would like to offer eFile of the NC return for your clients and software developers who would like to produce software to eFile the NC return, please review the Tax Year 2014 MeF ERO Manual (information relating to tax professionals, and instructions on the approval process for software developers, respectively).
Our website offers an Approved Software Developer List, as well as a list of online eFile for Free and eFile for a Fee options. To eFile for Free, you must start from the Quick Guide to Eligibility Requirements page.
What Are The Benefits of eFile?
- New feature - make estimated, extension and tax due payments by bank draft
- New feature - schedule or "warehouse" bank draft tax due and extension payments up to 6 months and estimated payments up to 12 months to pay the tax without incurring penalties or interest
- User friendly with step-by-step instructions and easy to follow prompts
- Convenient and accessible 24/7
- No paper returns to mail, no stamps, no waiting in lines
- File Federal and State returns at the same time or separately
- Free filing options – for those who qualify (qualifications are determined by eFile providers, not NCDOR) – to eFile for Free, you must start from the Quick Guide to Eligibility Requirements page
- Proven – eFile has been widely used for years as the most efficient way to file and pay State and Federal taxes
- Tested - NCDOR performs an annual certification with eFile providers to ensure their products meet rigorous standards
- Proof of receipt – confirmation that your return and payment was received, eliminating the concern about lost mail
- Direct deposit of your NC refund into your bank account - available only through eFile
- If you owe tax, you can eFile a balance due return and wait until the due date to pay the tax without incurring penalties or interest (for online payment options, visit NCDOR Online Filing and Payments).
- Eliminates guesswork – tools are available in eFile software to assist you in claiming deductions and credits
- Choices – many eFile products are available from which to choose
Who Can eFile?
Taxpayers who request a refund, have a zero balance due, or owe tax may eFile NC Forms D-400 Individual Income Tax Return, D-400 Schedule S Supplemental Schedule, D-400TC Individual Tax Credits, NC-478 Summary of Tax Credits Limited to 50% of Tax, and NC-478 Series forms. Taxpayers may be full-year residents, part-year residents, or nonresidents of North Carolina. Each software product has different capabilities. Please check the product specifications to determine if it will meet your filing needs.
Is There a Fee to eFile?
- If you eFile your return using a personal computer and approved software, the software that you choose will explain the fees, if any.
- Free filing options are available for those who qualify - To eFile for Free, you must start from the Quick Guide to Eligibility Requirements page. The NCDOR does not charge a fee to eFile.
- If you do not qualify for eFile for Free, eFile for a Fee options are available. The NCDOR does not charge a fee to eFile.
- If a tax professional eFiles your return, the tax professional can explain any fees associated with tax preparation and eFiling. The NCDOR does not charge a fee to eFile.
What Are My Refund Options?
Taxpayers may elect the following options for receipt or designation of their overpayment:
- Direct deposit to a checking or savings account -available only to taxpayers who eFile (visit Direct Deposit for more information)
- Credit of overpayment as an estimated income tax payment for the next tax year
- Contribution to the NC Nongame and Endangered Wildlife Fund
- Contribution to the NC Education Endowment Fund
- Receipt of a paper check
What Are My Payment Options If I Owe Tax?
You can submit payment of tax with your eFiled individual income tax return. Here are your payment options:
- Tax Preparation Software: pay by bank draft your tax due, estimated, and extension payments using tax preparation software (check your eFile product for availability, as eFile providers are not required to support all forms and schedules). You can warehouse tax due and extension payments up to 6 months and estimated payments up to 12 months to pay the tax without incurring penalties or interest. If you are unable to pay at the time you eFile or want to pay by credit or debit card, use the NCDOR Online Filing and Payment application (next bullet).
- Online: pay your tax online using NCDOR Online Filing and Payments. Payments can be made by bank draft and credit or debit card using MasterCard or Visa. Paying by bank draft is free. There is a convenience fee if you choose to pay by credit or debit card.
- Mail: mail your payment. Create and print a personalized Individual Income Payment Voucher and mail both to the North Carolina Department of Revenue, PO Box 25000, Raleigh NC 27640-0640.
Are There Tax Forms That are Excluded From the NC eFile Program?
Yes, certain tax forms are excluded from the NC eFile program. If you are using a personal computer and approved eFile software, refer to the software instructions or ask your tax professional to determine if you are eligible to eFile a particular tax form. These forms are excluded from the NC eFile program:
- Form D-400X for the amended return
- Corrected or amended returns on forms other than D-400X
- Returns for non-calendar year filers
- Any income tax form in the list of exclusions from Federal eFile
How Do I eFile?
You can eFile your Federal and State tax returns by using a personal computer and approved software or by contacting a tax professional who will eFile your return.
- efile a tax return with a personal computer:
If you would like to eFile your Federal and State returns, NCDOR maintains a list of approved tax preparation software and online eFile providers. This information can be found on one of the Approved Software Developer Lists (Returns Only and Returns and Payments). You may be eligible for the eFile for Free option.
- efile a tax return using a tax professional:
If you would like a tax professional to eFile your Federal and State returns, select Locating a Tax Professional in Your Area.
- efile a prior year tax return electronically:
To eFile a prior year tax return, it must be prepared using approved software for the tax year that’s being filed. Contact a tax professional who utilizes approved tax preparation software or choose approved tax preparation software to prepare your individual income tax return on a personal computer. For additional information regarding prior year returns, visit Prior Year eFile Resources.
Is eFiling A Tax Return Paperless?
Normally eFiling a tax return is paperless; however, there is one exception to completely paperless eFiling:
- Form NC K-1
If your return shows tax payments from a partnership or S-Corporation, you should mail a copy of Form(s) NC K-1 to the North Carolina Department of Revenue, PO Box 25000, Raleigh NC 27640-0001 within 48 hours after eFiling the return.
Note: If the tax preparation software that is being used does not support electronic filing of Form NC-478 and/or NC-478 series forms, mail these forms to the North Carolina Department of Revenue at PO BOX 25000, Raleigh NC 27640-0500 within 48 hours of eFiling the return. This requirement pertains to an eFiled return only. Please check the software specifications to determine if it will meet your filing needs.
- Taxpayer Self-Help
- Tax Information
- 2014 Individual Income Tax Law Changes
- 2015 Income Tax Estimator
- Understanding Your Notice
- Collections – Past Due Taxes
- Taxpayer Advocate
- Armed Forces
- Resolving Disputes
- Periodic Review of Existing Rules
- Property Auctions
- Reports and Statistics
- Tax Seminars
- Identity Theft