The North Carolina Department of Revenue (NCDOR) is preparing for the 14th consecutive year of the statewide Federal/State Electronic Filing Program.  The program for the 2006 tax year was very successful.  During 2007, NCDOR processed over 2.2 million individual income tax returns received through the cooperative program.

Federal/State Electronic Filing is a progressive step in meeting the needs of the tax professionals and the taxpayers of North Carolina.  The success of the program for the upcoming year will once again be heavily dependent upon the combined and dedicated efforts of each participating software developer and the NCDOR.

The purpose of this guide is to assist software developers in preparing the North Carolina tax data for electronic filing.  Other publications from the NCDOR and the Internal Revenue Service (IRS) will discuss the policies and procedures that are a part of this program.

If you have any questions or concerns, please contact the Department personnel listed in Chapter 2.  Our goal is open communication with you so that our program will continue to be successful.  As always, we welcome your comments and suggestions.