Payment Methods
Table of Contents
Individual Income
Corporate Income and Franchise
Partnership
Estate and Trust
Withholding
Sales and Use
Other Tax Types
IFTA (International Fuel Tax Agreement) Tax
Motor Fuels Tax Refund Forms
Motor Fuels Tax Returns
Alcoholic Beverages Tax
Severance Tax
Piped Natural Gas Excise Tax
Tobacco Products Tax
Privilege License Tax
Newsprint Publications Privilege Tax
Installment Paper Dealer Tax
Bank Privilege Tax
Methods
Individual Income
| Individual Income | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | Paper Tax Form |
|---|---|---|---|---|
| Original Returns | No | Third Party File and Pay Option | No | D-400 |
| Amended Returns | No | Third Party File and Pay Option | No | D-400, D-400 Schedule AM |
| Original Vouchers | No | Third Party File and Pay Option | DOR eServices Pay Only | D-400V |
| Amended Vouchers | No | Third Party File and Pay Option | DOR eServices Pay Only | D-400V Amended |
| Extension | DOR eService File and Pay Option | Third Party File and Pay Option | No | D-410 |
| Estimated | No | Third Party File and Pay Option | DOR eServices Pay Only | NC-40 |
| Education Fund | No | Third Party File and Pay Option | No | NC-EDU |
Corporate Income and Franchise
| Corporate Income and Franchise | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|
| Original Returns | No | Third Party File and Pay Option | No | No | CD-401S, CD-405, CD-418 |
| Amended Returns | No | Third Party File and Pay Option | No | No | CD-401S, CD-405, CD-418 |
| Original Vouchers | No | Third Party File and Pay Option | DOR eServices Pay Only | No | CD-V |
| Amended Vouchers | No | Third Party File and Pay Option | DOR eServices Pay Only | No | CD-V Amended |
| Extension | DOR eService File and Pay Option | No | No | No | CD-419 |
| Estimated | No | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center Pay Only | CD-429 |
| Education Fund | No | Third Party File and Pay Option | No | No | NC-EDU |
Partnership
| Partnership | Third Party File and Pay Option | Paper Tax Form |
|---|---|---|
| Original Returns | Third Party File and Pay Option | D-403 |
| Amended Returns | Third Party File and Pay Option | D-403 |
| Original Vouchers | Third Party File and Pay Option | D-403V |
| Amended Vouchers | Third Party File and Pay Option | D-403V |
| Extension | No | D-410P |
Estate and Trust
| Estate and Trust | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Original Returns | No | No | No | No | No | D-407 |
| Amended Returns | No | No | No | No | No | D-407 |
| Original Vouchers | No | No | No | No | No | Staple check to return |
| Amended Vouchers | No | No | No | No | No | Staple check to return |
| Extension | No | No | No | No | No | D-410P |
Withholding
| Withholding | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Original | DOR eService File and Pay Option | No | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | NC-5/NC-5P |
| Amended | No | No | No | No | No | NC-5X/NC-5PX |
| Annual Recons | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | NC-3 |
Sales and Use
| Sales and Use | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|
| General Sales and Use Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Manufactured and Modular Homes | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Aircraft and Qualified Jet Engines | No | No | No | No | E-555 (Aircraft) E-500 (QJE) |
| Boats | No | No | No | No | E-555 |
| Lease or Rental of Tangible Personal Property | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Rentals of Accommodations | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Specialty Markets or Other Events | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center Pay Only | E-500, E-536 |
| Telecommunications Service and Ancillary Service | No | No | No | DOR eBusiness Center Pay Only | E-500E |
| Prepaid Telephone Calling Service | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | E-500, E-536 |
| Video Programming Service | No | No | No | DOR eBusiness Center Pay Only | E-500E |
| Satellite Digital Audio Radio Service | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Digital Property | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Spirituous Liquor | No | No | No | DOR eBusiness Center Pay Only | E-500E |
| Electricity | No | No | No | DOR eBusiness Center Pay Only | E-500E |
| Piped Natural Gas | No | No | No | DOR eBusiness Center Pay Only | E-500E |
| Admission Charges | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Service Contracts | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Real Property Contracts | No | No | No | No | |
| Aviation Gasoline and Jet Fuel | No | No | No | DOR eBusiness Center Pay Only | E-500E |
| Repair, Maintenance, and Installation Services; and Other Repair Information | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Use Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Food, Non-Qualifying Food, and Prepaid Meal Plans | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | No | E-500, E-536 |
| Scrap Tire Disposal Tax | No | No | No | No | E-500G |
| White Goods Disposal Tax | No | No | No | No | E-500H |
| Dry-Cleaning Solvent Tax | No | No | No | No | E-500S |
| Solid Waste Disposal Tax | No | No | No | No | E-500K |
| Motor Vehicle Lease & Rental | No | No | No | No | E-500F |
| Certain Machinery and Equipment (Repealed effective July 1, 2018) | No | No | No | DOR eBusiness Center Pay Only | E-500J |
Other Tax Types
| Other Tax Types | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Freight Car Line Companies | No | No | No | No | No | IA-336 |
| Primary Forest Products Tax Return | No | No | No | No | No | CD-354 |
| Real Estate Conveyance | No | No | No | No | No | R-1 |
| Mutual Burial Association | No | No | No | No | No | MB-100 |
IFTA (International Fuel Tax Agreement) Tax
| IFTA (International Fuel Tax Agreement) Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Original | No | Third Party File and Pay Option | No | DOR eBusiness Center File and Pay | No | GAS-1276 |
| Amended | No | No | No | No | No | GAS-1276 |
Motor Fuels Tax Refund Forms
| Motor Fuels Tax Refund Forms | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Nonprofit Organizations Refund | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1200 |
| Taxicabs Refund | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1200B |
| Power Takeoff Vehicles Refund | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1200C |
| Off-Highway Refund | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1201 |
| Special Mobil Equipment Refund | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1201ME |
| Exempt Entity Refund as filed by the Vendor | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1206 |
| Exempt Entity Refund as filed by the Credit Card Company | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1206 |
| Exempt Entity Refund as filed by the Exempt Entity | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1206 |
| Kerosene Refund | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1210 |
| Kerosene Claim for Refund Schedule of Deliveries | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1210DS |
| Motor Fuel Bulk Plant Exporter Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1239 |
| Motor Fuel Bulk Plant Exporter Schedule of Tax-Paid Exports | DOR eService File and Pay Option | No | No | DOR eBusiness Center File and Pay | No | Gas-1239ES |
| Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless | No | No | No | No | No | Gas-1241 |
| Licensed Distributor/Importer Hold Harmless Schedules of Tax-Paid Receipts | No | No | No | No | No | Gas-1241RS |
| Claim For Refund of Taxes | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | NC-19 |
Motor Fuels Tax Returns
| Motor Fuels Tax Returns | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Supplier Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1202 |
| Supplier Schedule of Tax-Paid Receipts | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1202TR |
| Supplier Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1202DS |
| Terminal Operator Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1204 |
| Terminal Operator Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1204DS |
| Terminal Operator Schedule of Receipts | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1204RS |
| Refiner Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1207 |
| Refiner Schedule of Receipts | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1207RS |
| Refiner Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1207DS |
| Refiner Schedule of State Diversion Corrections | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1207DC |
| Terminal Operator Annual Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1209 |
| Motor Fuels Importer Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1219 |
| Importer Schedule of Receipts | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1219RS |
| Importer Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1219DS |
| Importer Schedule of State Diversion Corrections | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1219DC |
| Supplier 10 Day Notification | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1242 |
| Alternative Fuels Provider Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1252 |
| Alternative Fuels Provider Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1252DS |
| Bulk End-User of Alternative Fuel Return | No | No | No | No | No | Gas-1254 |
| Retailer of Alternative Fuel Return | No | No | No | No | No | Gas-1258 |
| Motor Fuels Backup Tax Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1259 |
| Backup Tax Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1259DS |
| Blender Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1260 |
| Fuel Alcohol/Biodiesel Provider Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1264 |
| Fuel Alcohol/Biodiesel Provider Schedule of Receipts | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1264RS |
| Fuel Alcohol/Biodiesel Provider Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1264DS |
| Fuel Alcohol/Biodiesel Provider Schedule of State Diversion Corrections | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1264DC |
| Kerosene Supplier Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1288 |
| Kerosene Supplier Schedule of Disbursements | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1288DS |
| Kerosene Supplier Schedule of Receipts | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1288RS |
| Motor Fuel Transporter Return | DOR eService File and Pay Option | No | DOR eServices Pay Only | No | No | Gas-1301 |
| Motor Fuel Transporter Schedule of Deliveries | No | No | No | No | No | No |
Alcoholic Beverages Tax
| Alcoholic Beverages Tax Forms and Instructions | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Beer Wholesalers Excise Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-C-710 |
| Report of Military Beer Sales | No | No | No | No | DOR eBusiness Center Pay Only | B-C-710M |
| Beer Shipping Report Nonresident Vendor or Resident Brewery | No | No | No | No | DOR eBusiness Center Pay Only | B-C-715 |
| Report of Alcoholic Beverages Major Disaster | No | No | No | No | DOR eBusiness Center Pay Only | B-C-750 |
| Railroad Alcoholic Beverages Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-C-761 |
| Spirituous Liquor/Antique Spirituous Liquor Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-C-775 |
| Wine Distributor Excise Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-C-784 |
| Report of Military Wine Sales | No | No | No | No | DOR eBusiness Center Pay Only | B-C-784M |
| Registration Form Beer/Wine Permittee | No | No | No | No | DOR eBusiness Center Pay Only | B-C-785 |
| Wineries and Wine Shipper Permittees Excise Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-C-786 |
| Bond of Resident Beer and/or Wine Wholesaler or Importer B-C-790 | No | No | No | No | DOR eBusiness Center Pay Only | B-C-790 |
| Tax Liability Increase or Decrease Rider Alcoholic Beverage Tax | No | No | No | No | DOR eBusiness Center Pay Only | B-C-790A |
Severance Tax
| Severance Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Severance Tax on Energy Minerals Return | No | No | DOR eServices Pay Only | No | No | B-I-100 |
| Gas Severance Schedule of Gross Receipts and Costs | No | No | No | No | DOR eBusiness Center Pay Only | B-I-100G |
Piped Natural Gas Excise Tax
| Piped Natural Gas Excise Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Electric and Piped Natural Gas Monthly Tax Remittance | No | No | No | No | DOR eBusiness Center Pay Only | CD-310V |
| Piped Natural Gas Excise Tax | No | No | No | No | DOR eBusiness Center Pay Only | CD-312 |
Tobacco Products Tax
| Tobacco Products Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Monthly Return of Resident Cigarette Distributor | No | No | No | No | DOR eBusiness Center Pay Only | B-A-5 |
| Schedule I Non-Tax-Paid Cigarettes Shipped, Delivered, or Sold Outside North Carolina | No | No | No | No | DOR eBusiness Center Pay Only | B-A-5 |
| Schedule J Cigarettes Returned to Manufacturer | No | No | No | No | DOR eBusiness Center Pay Only | B-A-5 |
| Monthly Return of Nonresident Cigarette Distributor | No | No | No | No | DOR eBusiness Center Pay Only | B-A-6 |
| Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers | No | No | No | No | DOR eBusiness Center Pay Only | B-A-7 |
| Cigarette Use Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-A-8 |
| Cigarette Manufacturer's Gratis Return | No | No | No | No | DOR eBusiness Center Pay Only | B-A-15 |
| Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer | No | No | No | No | DOR eBusiness Center Pay Only | B-A-18 |
| Statement of Basis for Cigarette Excise Tax Refund | No | No | No | No | DOR eBusiness Center Pay Only | B-A-19 |
| Cigarette Manufacturer's Affidavit | No | No | No | No | DOR eBusiness Center Pay Only | B-A-20 |
| Appointment of Secretary of State for Service of Process | No | No | No | No | DOR eBusiness Center Pay Only | B-A-28 |
| Tax Bond for Tobacco Products Other Than Cigarettes | No | No | No | No | DOR eBusiness Center Pay Only | B-A-29 |
| Tax Bond for Cigarettes | No | No | No | No | DOR eBusiness Center Pay Only | B-A-30 |
| Tax Liability Bond Increase or Decrease Rider Cigarette Tax | No | No | No | No | DOR eBusiness Center Pay Only | B-A-34 |
| Tax Liability Bond Increase or Decrease Rider Tobacco Products Other Than Cigarettes | No | No | No | No | DOR eBusiness Center Pay Only | B-A-35 |
| Statement of Inventory for 2009 Cigarette Excise Tax Increase | No | No | No | No | DOR eBusiness Center Pay Only | B-A-45 |
| Monthly Other Tobacco Products Excise Tax Return | No | No | No | No | DOR eBusiness Center Pay Only | B-A-101 |
| Application for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer | No | No | No | No | DOR eBusiness Center Pay Only | B-A-101R |
| Statement of Inventory for 2009 Other Tobacco Products Excise Tax Increase | No | No | No | No | DOR eBusiness Center Pay Only | B-A-105 |
| Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products | No | No | No | No | DOR eBusiness Center Pay Only | B-A-111 |
| Other Tobacco Products Manufacturer's Affidavit | No | No | No | No | DOR eBusiness Center Pay Only | B-A-201 |
Privilege License Tax
| Privilege License Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Application for State Privilege License | No | No | No | No | No | B-202A |
Newsprint Publications Privilege Tax
| Newsprint Publications Privilege Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Publishers of Newsprint Publications Privilege Tax Return | No | No | No | No | No | B-302 |
Installment Paper Dealer Tax
| Installment Paper Dealer Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Installment Paper Dealer Tax Return | No | No | No | No | No | B-203 |
Bank Privilege Tax
| Bank Privilege Tax | DOR eService File and Pay Option | Third Party File and Pay Option | DOR eServices Pay Only | DOR eBusiness Center File and Pay | DOR eBusiness Center Pay Only | Paper Tax Form |
|---|---|---|---|---|---|---|
| Bank Privilege Tax Return | No | No | No | No | No | B-206 |