File & Pay for Individuals
NCDOR offers electronic options for paying your state income tax directly through our website; however, the Department does not currently offer a means to file your individual income tax return electronically through our website. There are several options to eFile your state tax return for free if you qualify or through approved third-party tax preparation software products.
Review the options below to file your state return and/or pay your taxes.
File Your State Return
NC Free File
The Free File Alliance partners with the IRS and state revenue agencies to provide free electronic tax services to taxpayers who qualify.
Direct File
Direct File is an online tax filing tool that allows qualified taxpayers to file their federal and state taxes for free directly through the IRS.
Get Free Tax Help
Free tax help is available through Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE), which are available through the IRS or by calling 1-800-829-1040. Certain eligibility requirements apply.
Each tax season, third-party software providers test their products with NCDOR to ensure their products meet filing requirements. Approved eFile products are listed on the website but NCDOR does not endorse or promote any specific products.
Individual income tax forms and instructions are available for taxpayers who do not wish to file a return electronically.
Access income tax forms and instructions
If you are due an income tax refund, mail your completed return to:
North Carolina Department of Revenue
PO Box R
Raleigh, NC 27634-0001
Otherwise, mail your return and payment, if applicable, to:
North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-0640
Note, checks or money orders should be payable to NC Department of Revenue. Do not mail cash.
You can request an extension of time to file an Individual Income Tax Return. An extension does not provide an extension of time to pay the tax due. You must file the extension by the original due date of your return.
How long is the extension?
In most cases, the extension provides an additional six months to file your return. If you were already granted an additional four months to file because you were out of the country, the extension provides an additional two months to file your return.
Can I make a payment?
You can pay the tax due when you file an extension. If you don’t, this form will not provide an extension of time to pay the tax due. If you do not pay the full tax due by the original due date of the return, penalties and interest will be assessed.
Pay Your State Taxes
Pay a balance due on your Individual Income Tax Return for the current tax year and prior years.
If you filed your return and paid the tax due, but later found a mistake that changed the tax due, you need to file an amended return and make an amended tax payment.
Pay amended individual income tax for the current tax year and prior years.
Estimated individual income tax is:
- Income tax you expect to owe for the year, minus
- Tax you expect to have withheld, plus
- Tax credits you plan to claim
Use the application to make one payment or schedule payments up to 365 days in advance. You can also use eFile to schedule payments for the entire year.