Tax Professionals Handbook

The ERO is responsible for giving the taxpayer Form D-400V, Payment Voucher, and for instructing the taxpayer on submitting the voucher with payment on or before April 15.  Payment for any tax due must be remitted by the taxpayer with Form D-400V or D-400V online to the North Carolina Department of Revenue by the April 15 deadline to avoid all applicable penalties and interest.

E-pay

A taxpayer can use E-pay, an online resource, to pay the tax due on an individual income tax return for the current year.  The taxpayer will need the following information:

• Your social security number
• Your spouse’s social security number
• Your address
• Email address
• Phone number
• Bank account number
• Bank routing number
• Account type (checking or savings)
• Credit/debit card number (MasterCard or Visa)
• Credit card type
• Expiration date
• Account street address
• Amount of payment
• Date you want to make the payment

The method of payment is via bank draft or credit card. In order to process the credit card payment a convenience fee based on the amount of the transaction is passed on to the taxpayer.  This fee is calculated by the form and added to the payment amount to obtain the total amount to be charged to the taxpayer’s credit/debit card account. The convenience fee is calculated as $2.00 for every $100.00 increment. This payment voucher should be used only for the payment of tax owed on an original North Carolina individual income tax return for the calendar year noted on the screen.  This payment voucher should not be used to pay estimated tax, tax owed on prior year returns, tax billed on assessment notices, or tax due on amended returns. 

The taxpayer will be prompted through a series of screens, which will require the taxpayer to complete a D-400V and furnish bank account information.  The taxpayer will be provided a confirmation page, which contains a confirmation number that should be printed and saved for record keeping.

The taxpayer will receive an email message from the Department containing the confirmation number and document locator number (DLN). The taxpayer should retain both numbers for future reference.  The taxpayer will receive this email within 2 business days from the day the payment information is transmitted to the Department.

If assistance is needed, the taxpayer can contact the following areas Monday through Friday between the hours of 8:00am and 5:00pm EST:

Electronic Funds Transfer Help Line
Toll-free – 1-877-308-9103

E-Services Help Desk
Toll-free – 1-877-308-9103

All payment options can be accessed on NCDOR’s web site at www.dornc.com under Electronic Services, Electronic Payment, Individual Income Tax, E-Pay.