For tax year 2007, North Carolina tax documents that may be filed electronically are Forms D-400 and D-400TC.   The following State forms are not acceptable for electronic filing for the 2007 tax year.

• Form D-400X, Amended Individual Income Tax Return
• Prior year returns – any return not for tax year 2007
• Corrected or amended returns on forms other than Form D-400X
• Returns for non-calendar year filers
• Returns requiring more than one Form D-400TC 
• Form NC-478 and/or series NC-478A thru L.
  A taxpayer that is required to file Form NC-478 and/or Forms NC-478A thru L can file their Form D-400 and D-400TC electronically.  However, Form NC-478 and Forms NC-478A thru L themselves cannot be filed electronically and must be mailed to the NCDOR.
• Form D-410, Application for Extension for Filing Individual Income Tax Return
  A taxpayer requesting an extension cannot file Form D-410 through the Fed/State e-file program.  However, Form D-410 can be filed electronically through the Department’s website at www.dornc.com.  A taxpayer that has received an extension of time to file their return can file their return electronically but must do so by October 15, 2008.   

NOTE:  In addition to the above exclusions from North Carolina e-file, any income tax return in the list of exclusions from Federal e-file cannot be filed through the Federal/State e-file program.