Tax Professionals Handbook

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

E-pay

In lieu of mailing a check or money order to the Department, a taxpayer can use the Department’s Electronic Services to pay the tax due on an individual income tax return for the current year. Go to www.dornc.com and select Electronic Services to make an online payment.

Payments can be made online by bank draft and credit or debit card using MasterCard or Visa. There is no fee for choosing the bank draft method. There is a convenience fee for choosing to remit by credit/debit card. The fee is calculated as $2.00 for every $100.00 increment of the tax payment. The fee is automatically calculated and added to the tax payment amount to obtain the total amount to be charged to the taxpayer’s credit/debit card account.

The taxpayer will need the following information to make an online payment:

• Social security number
• Spouse’s social security number (if filing a joint return)
• Address
• Email address
• Telephone number
• Amount of payment

• If making a payment by bank draft:
  • Bank account number
  • Bank routing number
  • Account type (checking or savings)
  • Date you want to make the payment
    
    
• If making a payment by credit/debit card:
  • Credit/debit card number
  • Expiration date
  • Zip code as it appears on the credit/debit card statement

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

The taxpayer will receive an email message from the Department within two business days of submitting the payment information. The email contains the confirmation number and Document Locator Number (DLN). The taxpayer should retain both numbers for future reference. If assistance is needed, the taxpayer can contact the Electronic Services Help Line Monday through Friday between the hours of 8:00 am and 5:00 pm EST at 1-877-308-9103 or (919) 754-2444.

Form D-400V should be used only for the payment of tax owed on an original North Carolina individual income tax return for the current tax year. 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. All of these payment options can also be accessed on NCDOR’s web site at www.dornc.com under Electronic Services for Individuals.