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North Carolina Tax Resources

Governor: Beverly Perdue
Income Tax Revenue (2007): $22,612,798,000.00
North Carolina Population 9,041,594

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Free E-Filing for North Carolina with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of North Carolina. North Carolina is a sponsor of the Free File program therefore North Carolina's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

North Carolina Mailing Address

Wondering where to mail your North Carolina taxes? Here's the address:

Refund:
N.C. Dept Of revenue
P.O. BOX R
Raleigh, NC 27634-0001

No refund due:
N.C. Dept Of revenue
P.O. BOX 25000
Raleigh, NC 27640-0640



North Carolina Tax Filing Guide

Here are detailed instructions for filing taxes in the state of North Carolina.

North Carolina Residents

If you are a resident of North Carolina and your income exceeds the income for your status in chart 1 (attached below) you must file a return. If you are a dependant and a resident of North Carolina and your income exceeds the income for your status listed in chart 2 (attached below) you too must file a return. To file a return you will need to use Form D-400 (attached below). For additional information on how to file Form D-400 see Instructions on D-400 (attached below).

Related Tax Forms

North Carolina Residents who lived in North Carolina for part of the year

If you moved into or out of North Carolina during the tax year you are a part-year resident of North Carolina. You must file a part-year resident return if during your residency you made more income than your filing status permits in charts 1 and 2. You must also file a part-year residency return if you made income from North Carolina sources such as income from ownership of property in North Carolina or income from a business, trade, profession/occupation, or gambling activities. To file a return as a part-year resident use Form D-400 with TC (attached below) and see the Instructions for D-400 with TC (attached below) for additional information.

When filing your return do not enter the beginning and ending dates of your North Carolina residency in the boxes on the top of page 1 of Form D-400. Put these dates in the boxes in the boxes on page 4 instead.

You must include a copy of your federal income tax return if your federal return does not show a North Carolina address.

If you paid taxes to another state or country during the time that you were a resident of North Carolina see the Residents Who Worked In Another State Section to see how you may qualify for a credit to avoid dual taxation.

Related Tax Forms

North Carolina Residents who work in another state

If you are a resident of North Carolina and your income exceeds the income for your status in chart 1 you must file a return. If you are a dependant and a resident of North Carolina and your income exceeds the income for your status listed in chart 2 you too must file a return. To file a return you will need to use Form D-400 (attached below). For additional information on how to file Form D-400 see Instructions on D-400 (attached below).

If you work in another state and paid tax on income earned in that state to that state you maybe entitled to receive a credit on your North Carolina return. This credit prevents dual taxation by either increasing your North Carolina refund or decreasing the amount of tax owed to North Carolina. The tax credit is applicable only for income taxed by another state or country, not for income taxed by a city, county or federal government.

To file for the credit file your return with the other state. Then file a North Carolina return showing income earned in and outside the state, completing the return as though the credit had already been applied. To determine the size of credit you will receive complete Part 1 of Form D-400TC. If you are paying tax to more than one other state or country use the worksheet on page 13 of the instructions to compute the size of the credit. Once you have computed the size of the credit attach Form D-400TC, your North Carolina return, and a copy of the return to the other state or country as well as the tax statement from the other state or country.

Related Tax Forms

Nonresidents who work in North Carolina

You are a nonresident of North Carolina if you are a legal, permanent resident of another state and lived and earned income in North Carolina only temporarily. You are also a nonresident of North Carolina if you lived outside North Carolina but made income from North Carolina sources. You must file a nonresident return if you made more income than your filing status permits in charts 1 and 2 from North Carolina taxable income sources. Taxable North Carolina income sources include income from ownership of property in North Carolina or income from a business, trade, profession/occupation, or gambling activities.

To file your North Carolina, nonresident return use Form D-400 with TC (attached below). For additional information see Instructions for D-400 with TC (attached below). Also you must include a copy of your federal income tax return since your federal return does not show a North Carolina address.

Related Tax Forms

Nonresidents who sold property in North Carolina

You are a nonresident of North Carolina if you are a legal, permanent resident of another state and lived and earned income in North Carolina only temporarily. You are also a nonresident of North Carolina if you lived outside North Carolina but made income from North Carolina sources. You must file a nonresident return if you made more income than your filing status permits in charts 1 and 2 from North Carolina taxable income sources. Taxable North Carolina income sources include income from ownership of property in North Carolina or income from a business, trade, profession/occupation, or gambling activities.

To file your North Carolina, nonresident return use Form D-400 with TC (attached below). For additional information see Instructions for D-400 with TC (attached below). Also you must include a copy of your federal income tax return since your federal return does not show a North Carolina address.

Related Tax Forms

North Carolina Tax Forms

  • Form D400 - North Carolina Individual Income Tax Return (With Tax Credits)
  • Form D-400 - North Carolina Individual Income Tax Return (Without Tax Credits)
  • Form D-400 with TC - Individual Income Tax Return 2009 North Carolina Department of Revenue

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