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Tax Professionals Handbook
Chapter 10
North Carolina Electronic Return
The North Carolina electronic return will consist of data transmitted electronically and supporting paper documents. In total, an electronic return contains the same information as a comparable return filed entirely on paper documents.
ELECTRONIC NORTH CAROLINA RETURN DATA
The following forms and schedules may be transmitted electronically and are considered the “electronic portion” of the return:
NC FORM D-400
NC FORM D-400TC
NON-ELECTRONIC NORTH CAROLINA RETURN DATA
The following paper documents must be retained in the ERO’s office if a North Carolina return is filed electronically:
- State copies of wage and tax statements must be maintained. Substitute wage and tax statements and copies of statements created on an ERO’s personal computer are not acceptable.
- Supporting documentation for certain tax credits and deductions that are claimed on an e-filed return. The documentation should be mailed to the Department and a copy should be kept in the ERO’s office.
EXCLUSIONS FROM ELECTRONIC FILING
In addition to the returns excluded from federal e-file listed in Publication 1345 and Publication 1345A for tax year 2006, the following state returns are also excluded:
- Form D-400X, Amended North Carolina Individual Income Tax Return.
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Prior year returns - any return not for tax year 2006.
- Corrected or amended returns on forms other than Form D-400X.
- Non-calendar year filers.
- Returns requiring more than one Form D-400TC.
- Form D-410, Application for Automatic Six-Month Extension. (A taxpayer that has filed an extension can file their return electronically as long as the return is filed by October 15th. The Form D-410 itself can’t be filed electronically but must be mailed to NCDOR.)
- Form NC-478 and series NC-478A-I. (A taxpayer that is required to file Form NC-478 and Forms NC-478A-I can file their returns electronically. The Form NC-478 and Forms NC-478A-I themselves can not be filed electronically but must be mailed to NCDOR.)
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