If you file your return on a calendar year basis, the 2021 return is due on or before April 15th, 2022. A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year. When the due date falls on a Saturday, Sunday, or legal holiday, the return is due on or before the next business day. For example, in 2022, Emancipation Day, a legal holiday in the District of Columbia, will be observed on April 15, 2022. If your 2021 calendar year return is postmarked on or before April 18, 2022, your return is considered timely filed. (For more information on timely mailing North Carolina tax returns, see Directive TA-18-1. For more information, see When, Where and How to File Your North Carolina Return. N.C. Department of Revenue P.O. Box R Raleigh, N.C. 27634-0001Where do I send my return?
N.C. Department of Revenue P.O. Box 25000
Raleigh, N.C. 27640-0640
How do I know if North Carolina considers me a nonresident or part-year resident? How do I file?
- G.S. § 105-153.3(11) defines a "nonresident" as "an individual who is not a resident of [North Carolina]." the term includes an individual:
- Who resides in North Carolina for a temporary or transitory purpose and is, in fact, a domiciliary resident of another state or country; or
- Who does not reside in North Carolina but has income from sources within North Carolina and is, in fact, a domiciliary resident of another state or country.
- G.S. §105-153.4(c) defines a "part-year resident" as an individual who moves his or her domicile (legal residence) into or out of North Carolina during the tax year.
Important: If you were a part-year resident of North Carolina during tax year 2021 or you were a nonresident and you received income from North Carolina sources during tax year 2021, you must complete Form D-400 Schedule PN, 2021 Part-Year Resident and Nonresident Schedule, to determine the percentage of federal adjusted gross income, as adjusted, that is subject to North Carolina income tax. You must also review Form D-400 Schedule PN-1 to determine if you need to report North Carolina adjustments that relate to gross income that were not specifically listed on Form D-400 Schedule PN. Submit the completed schedule(s) with your income tax return, Form D-400.
I filled out my return wrong -- what should I do?
If you need to amend your 2021 individual income tax return, complete and file both (1) Form D-400 and fill in the applicable circle and (2) Form D-400 Schedule AM, Amended Schedule, and any applicable schedules (i.e. Form D-400 Schedule S, 2021 Supplemental Schedule, Form D-400 Schedule A, 2021 N.C. Itemized Deductions, Form D-400 Schedule PN, 2021 Part-Year Resident and Nonresident Schedule, Form D-400 Schedule PN-1, 2021 Other Additions and Other Deductions, Form D-400TC, etc.)
If you voluntarily file an amended federal tax return with the Internal Revenue Service and the return contains adjustments that increase your State tax payable, you must file an amended tax return with the Department within six months of filing the federal amended return. If the adjustment decreases your State tax payable, you may file a State amended return within the general statute of limitations for obtaining a refund. For more information, see How To Amend Your Return.
What's my filing status?
You will claim the same filing status on your North Carolina return that you claimed on your federal return unless you or your spouse is a nonresident and had no North Carolina taxable income for the tax year.
For more information, see Your Filing Status
Should I round off cents to whole dollars when completing my North Carolina income tax return?
You must round off cents to the nearest whole dollar when entering any amount on your North Carolina return. You should drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the next dollar. For example: $1.39 becomes $1.00; $2.69 becomes $3.00; and $3.50 becomes $4.00.
I had North Carolina income tax withheld, but my income is less than what is shown in the Filing Requirements Chart. Do I have to file?
If you had North Carolina income tax withheld during the year but your income is below the amount required for filing shown in the Filing Requirements Chart for Tax Year 2021, you must still file a return to receive a refund of the tax withheld.
I wasn't required to file a federal income tax return; do I still have to file a North Carolina return?
If an individual was not required to file a federal income tax return but had total gross income inside and outside North Carolina that exceeds the amount shown in the Filing Requirements Chart for Tax Year 2021 for the individual's filing status, a federal return must be completed and attached to the North Carolina return to show how the federal adjusted gross income and deductions were determined.
Charges to an employer’s account are assessed at the end of each calendar quarter. Charging statements are issued to each employer that has incurred charges during that quarter.
Potential Charges
A Notice of Initial Claim and Potential Charges is mailed when a claim for benefits is filed by a current or former employee, and wages reported by your company are used to determine the benefit entitlement. The notice reflects potential liability and cannot be used to request noncharging of benefits. If the claimant did not work for you or your predecessor, please contact our Employer Call Center. If the base period wages are incorrect, please complete and submit NCUI 685 Adjustment to Employers Quarterly Tax & Wage Report.
Benefit charges are generated quarterly and reflected on your Form NC CLM 626-9 List of Charges. You may follow instructions on the List of Charges to request relief from liability.
Actual Charges
A List of Charges to Your Account is generated each quarter summarizing all charges applied to your account for the quarter. When benefits are paid, or when payments are adjusted, actual charges are allocated to your account based on your charge percentage. These statements are mailed to you and are also available online. Instructions for disputing charges are included on the statement.
Relief of charges is considered in cases involving claimants whose separations were due to a discharge for misconduct in connection with the work, claimants who quit voluntarily and claimants separated within the first 100 days of employment due to a bona fide inability to perform the available work.
Adequacy
Adequacy is the process of evaluating your responses to Requests for Separation Information (NCUI 500AB forms) to determine whether you established a pattern of failing to respond adequately or in a timely manner. When a pattern of failure is established, you may not be relieved of charges resulting from erroneous benefit payments.
A pattern is established when you fail to respond adequately or in a timely manner to two or 2% of the total requests made to you during the reporting cycle, whichever is greater. The reporting cycle begins Aug. 1 each year and ends July 31 of the following year. If you fail to respond to two or 2% of requests for separation information, you will receive a notice informing you that you have established a pattern.
Providing timely and adequate responses to all requests for separation information is the only way to avoid establishing a pattern. A timely response must be received by the response due date listed on the Request for Separation Information. An adequate response provides enough facts for the Division of Employment Security to make an accurate legal determination without having to contact you to obtain additional information.