2023 North Carolina State Tax Deadlines
North Carolina Individual Income Tax Filing deadlines and extensions for 2023.
If you are a resident or have been involved in significant business operations within North Carolina then you might be required to file North Carolina State Taxes. We look at the most important tax deadlines and tax extensions for North Carolina in 2023.
C Corporation
North Carolina C Corporation Tax Deadlines for 2023
You must file & pay Corporate Income Taxes in North Carolina by April 16, 2024.
Applicable form:
Form CD-405 - C Corporation Tax Return
Extension to File Taxes in North Carolina for 2023
You must send payment for taxes in North Carolina for the fiscal year 2023 by April 16, 2024.
The Extension Deadline is October 15, 2024 to file your North Carolina income tax return.
North Carolina automatically grants 6 months extensions on filing income taxes if a federal extension is filed. This means you do not need to file for an extension in North Carolina. A taxpayer who is not granted an automatic extension to file a federal income tax return must file Form CD-419, Application for Extension for Franchise and Corporate Tax, by the due date of the return to receive an extension for North Carolina franchise and/or corporate income tax purposes.
This is an extension to FILE, not an extension to PAY - payment is still due April 16, 2024.
Pass-Throughs
North Carolina S Corporation & Partnership Tax Deadlines for 2023
You must file in North Carolina by April 16, 2024.
Applicable forms:
Form CD -401S - S Corporation Tax Return
Form D-403 - Partnership Income Tax Return
Extension to File S Corporation & Partnership Taxes in North Carolina for 2023
You must send payment for taxes in North Carolina for the fiscal year 2022 by April 16, 2024.
The Extension Deadline is October 15, 2024 to file your North Carolina income tax return.
North Carolina automatically grants 6 months extensions on filing income taxes if a federal extension is filed. This means you do not need to file for an extension in North Carolina. A corporate taxpayer who is not granted an automatic extension to file a federal income tax return must file Form CD-419, Application for Extension for Franchise and Corporate Tax, by the due date of the return to receive an extension for North Carolina franchise and/or corporate income tax purposes. A partnership taxpayer who is not granted an automatic extension to file a federal income return must file Form D-410P, Application for Extension for Filing Partnership, Estate, or Trust Tax Return, by the original due date of the return.
This is an extension to FILE, not an extension to PAY - payment is still due April 16, 2024.
North Carolina Individual Tax Deadlines for 2023
Estimated Tax Deadline for North Carolina 2023
Estimated tax payments should be made:
- April 18, 2023
- June 15, 2023
- November 15, 2023
- January 15, 2024
See Form NC-40 for the amount to pay with each voucher.
Individual Tax Deadline for North Carolina 2023
You must file & pay Individual Income Taxes in North Carolina by April 16, 2024.
Applicable forms:
Form D-400 - Full Time Residents
Schedule PN- Non-Residents & Part-Year Residents
Extension to File Taxes in North Carolina for 2023
You must send payment for taxes in North Carolina for the fiscal year 2023 by April 16, 2024.
The Extension Deadline is October 15, 2024 to file your North Carolina Individual Income tax return.
North Carolina will only grant a 6 months extension if Form D-410 is submitted even if there is no payment included.
This is an extension to FILE, not an extension to PAY - payment is still due April 16, 2024.
Estates Tax Deadline for North Carolina 2023
North Carolina does not have an Estate Tax.
Farmer and Fisherman Taxes for North Carolina 2023
If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2024. If you wait until January 15, 2024, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2024, and pay the total tax at that time, they need not file estimated tax.
Sources
- https://www.ncdor.gov/taxes-forms/individual-income-tax/estimated-income-tax
- https://eservices.dor.nc.gov/vouchers/nc40.jsp
- https://www.ncdor.gov/taxes-forms/tax-rate-schedules
- https://www.ncdor.gov/file-pay/extension-filing-individual-income-tax-return
- https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/when-fil
- https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/extensions
- Extensions | NCDOR
- When to File | NCDOR
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Looking for a different year?
