North Carolina Individual Income Tax Forms (Tax Year 2025)

North Carolina individual income taxes are administered by the North Carolina Department of Revenue.
This page provides official resources for North Carolina individual income tax forms for tax year 2025, filed in 2026.

File North Carolina Income Tax Online (2025)

North Carolina supports electronic filing through the statewide eFile program.
See eFile for Individuals for official filing options through approved software providers.

North Carolina also provides official payment options for individuals.
Use File and Pay for Individuals to pay balances due and amended balances for current and prior years.

Quick Links (Official North Carolina Department of Revenue)

The official North Carolina Department of Revenue website is available at NCDOR.

The main library for forms and instructions is the Individual Income Tax Forms and Instructions page.

Individual filing guidance is posted on the Individual Income Filing Requirements page.

Official online payment and filing tools are listed on the NCDOR eServices page.

North Carolina Individual Income Tax Forms (2025)

North Carolina residents file their state return using Form D-400, Individual Income Tax Return.

Many taxpayers must include the supplemental schedule with the return.
Use Form D-400 Schedule S, North Carolina Supplemental Schedule when required.

Nonresidents and part-year residents use the allocation schedule.
Use Form D-400 Schedule PN, Part-Year Resident and Nonresident Schedule when applicable.

Credits are claimed using Form D-400TC, Individual Income Tax Credits.

If you owe tax with your return, use the official payment voucher.
See Form D-400V, Individual Income Payment Voucher for tax year 2025.

Estimated Payments and Amendments (2025)

Estimated individual income tax payments are made using Form NC-40, Individual Estimated Income Tax.
Official guidance is available on the Estimated Income Tax page.

If you need a state filing extension, use Form D-410, Application for Extension for Filing Individual Income Tax Return.
Official extension rules are explained on the NCDOR Extensions page.

North Carolina amended return instructions are posted on When, Where, and How to File Your Amended Individual Income Tax Return.
Use Form D-400 Schedule AM, North Carolina Amended Schedule when required.

If you owe additional tax with an amended return, use Form D-400V Amended, Individual Income Payment Voucher.
If you are filing a standalone amended return form, see Form D-400X, Amended North Carolina Individual Income Tax Return.

North Carolina Individual Income Tax Deadlines (Tax Year 2025)

North Carolina individual income tax returns for tax year 2025 are generally due April 15, 2026.
Automatic and requested extension rules are described on the NCDOR Extensions page.

Estimated tax payment rules are described on the Estimated Income Tax page.
Voucher-based estimated payments use Form NC-40.

North Carolina Taxpayer Resources (2025)

Payment tools for individuals are available on File and Pay for Individuals.
This page includes options for original and amended payments.

Electronic service options are summarized on the NCDOR eServices page.

Contact information for the North Carolina Department of Revenue is available on the official contact page.

Disclaimer

This page links to official North Carolina Department of Revenue resources for informational purposes only.
Tax laws, forms, and filing requirements may change.
Always verify information on the official North Carolina Department of Revenue website.

M. Spik

Editor
25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011.
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