2024 Individual Income Tax Checklist
Want a convenient, reliable, proven method for filing and paying your taxes? Try eFile! Over 90% of North Carolinians take advantage of the benefits of eFiling.
With eFile, you can file your state and federal income tax returns at the same time, and, if you owe tax, pay by bank draft with no convenience fee.
- Additional advantages include:
- File current, amended and prior year returns.
- Make or schedule payments - up to the due date of the tax, estimates up to 12 months out, extensions up to 6 months out.
- Get confirmation by email when your forms and payments are received.
- Choose direct deposit for your state individual income tax refund.
- Determine if you qualify to eFile for free. Over 70% of North Carolinians qualify (IRS estimate). Certain eligibility requirements apply.
- If you don't qualify to eFile for Free, you can eFile for a fee using an NCDOR approved software provider or a tax professional. Software prices, software features, and tax professional fees vary. Choose the one that meets your needs.
- Get free tax help through Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE), available through the IRS or call 1-800-829-1040. Certain eligibility requirements apply.
If you plan on filing your return manually, review the steps outlined below.
The instructions for individual income tax returns are provided in Form D-401, North Carolina Individual Income Tax Instructions.
When completing your return, remember the following:
- Read the instructions carefully before you begin preparing your individual income tax return. Make sure that you complete and attach the proper tax schedules to your tax return. Incomplete or inaccurate information may result in the Department returning your tax return to you, thereby delaying the processing of your tax return and any refund due thereon.
- Important: You must enter your entire nine-digit Social Security Number(s) ("SSN") in the appropriate boxes on the forms. An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund.
- Be sure to enter your complete address on your return, including your apartment number, if applicable.
- Make sure you have received all of your W-2s, 1099s, and other tax documents that you need to prepare your return.
- Do not submit photocopies of the return. Submit original forms only. Do not use any prior year forms.
- Use black or blue ink only. Do not use red ink or pencil.
- Write your numbers clearly inside the boxes.
- Do not use dollar signs ($), commas, decimal points, or other punctuation marks.
- Do not use brackets to indicate negative numbers.
- Fill in the circle next to the number on the web version
- Enter a minus sign in the appropriate space on the web-fill version
- If you do not have an entry for a particular line, leave it blank. Do not enter dashes, zeros, draw lines, or other symbols in boxes that you have no entry for that line.
- Round off to the nearest whole dollar. Drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the next whole dollar.
- Use capital letters.
Fill in applicable circles completely.
Each year the Department makes available (and approves) several different versions of NC tax forms and schedules. Do not mix the different versions. If you submit different versions for the same tax year, the Department cannot process your tax return.
Example: Do not submit a software generated Form D-400 with a web-fill Form D-400TC. Instead, submit a software generated Form D-400 and a software generated Form D-400TC, or a web-fill Form D-400 and a web-fill Form D-400TC.
What You Should Send Us...
- Your North Carolina Individual Income Tax Return.
- Federal forms W-2 and 1099 showing the amount of North Carolina income tax withheld as reported on Form D-400, Line 20.
- Federal form 1099-R if you claim a Bailey retirement deduction.
- Federal forms DD-214, 1099-R, or similar official document showing proof of service, if you claim a uniformed service retirement deduction.
- Form D-400 Schedule S if you add or deduct items to federal adjusted gross income.
- Form NC-NOL if you claim a NC net operating loss.
- Form D-400 Schedule A if you deduct NC itemized deductions.
- Form D-400 Schedule PN or Form D-400 Schedule PN-1 if you are a part-year or nonresident.
- Form D-400TC and, if applicable, Form NC-478 and Form NC-Rehab if you claim a NC tax credit.
- A copy of the tax return you filed in another state or country if you claim a tax credit for tax paid to another state or country on Form D-400TC.
- Other required North Carolina forms or supporting schedules. (Do not send copies of completed worksheets from the instruction booklet or other unnecessary attachments).
A check or money order payable to the "North Carolina Department of Revenue," if you have an amount due on Form D-400. Include a payment voucher, Form D-400V or D-400V Amended.
Important: The Department will not accept a check, money order, or cashier's check unless it is drawn on a U.S. (domestic) bank and the funds are payable in U.S. dollars.
Review When, Where, and How to File Your North Carolina Return to make sure that:
- You file your return by the due date.
- You send your return/payment to the correct address.
- You include all required information with your return.