State of North Carolina

BASIC INFORMATION

WHO (must file):

Residents:

Single: Must file if your gross income is greater than $5,500.

Married Filing Separately: Must file if your gross income is greater than $2,500.

Married Filing Jointly: Must file if your gross income is greater than $10,500.

Head of Household: Must file if your gross income is greater than $6,900.

Nonresidents:

If you have received income from North Carolina sources and your total federal income exceeds the chart below,

you must file a North Carolina Income Tax Return.

Single: Must file if your gross income is greater than $5,500.

Married Filing Separately: Must file if your gross income is greater than $2,500.

Married Filing Jointly: Must file if your gross income is greater than $10,500.

Head of Household: Must file if your gross income is greater than $6,900.

WHAT (forms do you file)

Residents:

Form D-400 North Carolina Individual Income Tax Return

Nonresidents:

Form D-400 North Carolina Individual Income Tax Return

WHEN (are the tax returns due)

Original due date: April 15^th

Extended due date: October 15^th

WHERE (do you mail the tax returns)

If you are expecting a refund, send to:

North Carolina Department of Revenue
P.O. Box R
Raleigh, North Carolina 27634-0001

If you are not due a refund, send to:

North Carolina Department of Revenue
P.O. Box 25000
Raleigh, North Carolina 27640-0640

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