North Carolina State Tax Guide
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North Carolina State Tax Guide
North Carolina Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
- Differs from federal: No
You must pay at least 90% of your total North Carolina tax liability by the April 15 deadline.
If the due date for filing your return falls on a. Saturday, Sunday, or legal holiday, your return is due by the next regular working day.
October 15, 2026 (6-month extension)
Payment rules
You must pay at least 90% of your total North Carolina tax liability by the April 15 deadline. You cannot request a payment plan in advance. NCDOR rules state that you must first file your extension payment voucher or tax return, wait for the state to process the balance, and receive an official Notice of Collection in the mail. Requesting a plan before receiving this notice will result in your application being rejected.
Payment options
North Carolina Refund Tracking
Do I need to file?
If you file a federal extension (IRS Form 4868) and it is granted by the IRS, North Carolina automatically grants you a matching six-month state extension. You do not need to file separate state extension forms in April. Instead, when you eventually file your final North Carolina return (Form D-400) on or before October 15, you must check the specific box or section on the return certifying that you were granted a federal extension. If you anticipate owing state income tax, you should submit your payment by April 15 to minimize the accrual of interest and late-payment penalties. You can submit your extension payment online directly through the state's payment systems. • Online Payment Portal: Use the North Carolina income tax extensions
North Carolina income tax extensions
Relevant Links
Filing methods
Online filing
You can submit your extension payment online directly through the state's payment systems. • Online Payment Portal: Use the North Carolina income tax extensions
Mail filing
If you prefer to pay by check or money order, you must use the physical extension form as your payment voucher. • Download and complete North Carolina income tax extensions • Make your check or money order payable to the North Carolina Department of Revenue. Include your Social Security number and the relevant tax year on the payment memo line. • Mail the form and your payment to:North Carolina Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0640
