Tax Professionals Handbook

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 Publications 1345 and 1345A for tax year 2007, the following state returns are also excluded:

•  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 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.
•  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.