Electronic Filing Options and Requirements

Introduction

Click on one of the tabs below to find information about available electronic filing options and filing requirements for Individual and Business tax schedules. Please note that this page does not contain information for tax schedules that do not have electronic filing options available. Visit our Taxes and Forms page to find information about other filing options.

This information was reviewed and updated if applicable, by December 1, 2024 pursuant to G.S. 105-241.01(e).

Last Updated: NOVEMBER 27, 2024

Tab/Accordion Items

Forms With Electronic Filing Options	Electronic Filing Required or Available?
D-400: Individual Income Tax Return and related forms	Available
NC-40: Individual Estimated Income Tax	Available
D-410: Application for Extension	Available
D-400V: Payment Voucher	Available
D-400V Amended: Amended Payment Voucher	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
E-500: Sales and Use Tax Return	Required, for monthly with prepayment filers
NC-592: Sales and Use Tax Electronic Data Interchange (EDI) Registration	Required to file Sales and Use returns electronically by EDI

Forms With Electronic Filing Options	Electronic Filing Required or Available?
NC-3: Annual Withholding Reconciliation and Required W-2 and 1099 Statements	Required
NC-5: Withholding Return	Available
NC-5P: Withholding Payment Voucher	Available
NC-5Q: Quarterly Income Tax Withholding Return	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
CD-401S: S-Corporation Tax Return and related forms	Available
CD-405: C-Corporation Tax Return and related forms	Available
CD-429: Corporate Estimated Income Tax	Available
CD-419: Application for Extension for Franchise and Corporate Income Tax	Available
CD-V: Franchise and Corporate Income Payment Voucher	Available
CD-V Amended: Amended Franchise and Corporate Income Payment Voucher	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
GAS-1276: International Fuel Tax Agreement (IFTA) Return	Required
GAS-1274-A: Renewal Application for License and Decals	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
GAS-1209: Terminal Operator Annual Return	Required
GAS-1202: Motor Fuels Supplier	Required
Motor Fuels Terminal Operator Return Motor Fuels Terminal Operator Return Motor Fuels Terminal Operator Return GAS-1204: Terminal Operator Return	Required
GAS-1219: Motor Fuels Importer Return	Required
GAS-1252: Alternative Fuels Provider Return	Required
GAS-1259: Motor Fuels Backup Tax Return	Required
GAS-1260: Blender Return	Required
GAS-1264: Fuel Alcohol/Biodiesel Provider Return	Required
GAS:1288: Kerosene Supplier Return	Required
GAS-1301: Motor Fuel Transporter Return	Required
GAS-1200C: Claim For Refund-Nonprofit Organizations	AvailableAvailable
GAS-1201: Claim For Refund-Tax-paid Motor Fuel Used Off-Highway	Available
GAS-1201Q Claim For Refund - Tax-paid Motor Fuel Used Off-Highway	Available
GAS-1200: Claim For Refund-Nonprofit Organizations	Available
GAS-1201ME: Claim For Refund-Special Mobile Equipment	Available
GAS-1206: Claim For Refund: Exempt Entities	Available
GAS-1210: Kerosene Claim For Refund	Available
GAS-1239: Motor Fuel Bulk Plant Exporter Return	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
D-403: Partnership Income Tax Return and related forms	Available
D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return	Available
D-403V: Partnership Income Payment Voucher	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
D-407: Estates and Trusts Income Tax Return and related forms	Available
D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return	Available
D-407V: Estates and Trusts Payment Voucher	Available

Forms With Electronic Filing Options	Electronic Filing Required or Available?
1099-K: Payment Settlement Entity	Required
Report of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRS NC-1099NRS: Report of Sale of Real Property by Nonresidents	Available
ABC Boards Information Reporting	Required
Beer and Wine Wholesalers Information Reporting	Required
Occupational Licensing Boards Information Reporting	Required

Forms With Electronic Filing Options	Electronic Filing Required or Available?
S-W-100: Interactive Sports Wagering Registration Form	Required
S-W-101: Interactive Sports Wagering Operator Return	Required

Forms With Electronic Filing Options	Electronic Filing Required or Available?
Change of Address Form for Individuals	Available
NC-AC Business Address Correction	Available
NC-TA/IT Identity Theft Affidavit	Available
Office of the Taxpayer Advocate Request for Assistance	Available
RO-1033 Installment Agreement	Available
RO-1062 Collection Information Statement for Individuals	Available
GEN-58/GEN-58R Power of Attorney and Declaration of Representative	Available

Introduction

Individual Income Electronic Filing Options and Requirements

Sales and Use Electronic Filing Options and Requirements

Withholding Electronic Filing Options and Requirements

Corporate Income and Franchise Electronic Filing Options and Requirements

Motor Carrier (IFTA/IN) Electronic Filing Options and Requirements

Motor Fuels Electronic Filing Options and Requirements

Partnership Electronic Filing Options and Requirements

Estates and Trusts Electronic Filing Options and Requirements

Informational Returns

Sports Wagering

General Forms