2024 North Carolina State Tax Deadlines
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 examine the most important tax deadlines and tax extensions for North Carolina in 2024.
North Carolina Business Tax Deadlines for 2024
C Corporation
North Carolina C Corporation Tax Deadlines for 2024
You must file & pay Corporate Income Taxes in North Carolina by April 15, 2025.
- File Online through the North Carolina Department of Revenue e-Services.
- File by Mail must be postmarked by the due date.
Applicable forms:
Form CD-405 – North Carolina C Corporation Tax Return.
Extension to File Taxes in North Carolina for 2024
You must send payment for taxes in North Carolina for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your North Carolina corporate 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 by April 15, 2025.
Pass-Through Entities
North Carolina S Corporation & Partnership Tax Deadlines for 2024
You must file in North Carolina by April 15, 2025.
- File Online through the North Carolina Department of Revenue e-Services.
- File by Mail must be postmarked by the due date.
Applicable forms:
Form CD-401S – S-Corporation Tax ReturnForm D-403 – Partnership Income Tax Return
Extension to File S Corporation & Partnership Taxes in North Carolina for 2024
You must send payment for taxes in North Carolina for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your North Carolina pass-through entity 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 by April 15, 2025.
North Carolina Individual Tax Deadlines for 2024
Estimated Tax Deadline for North Carolina 2024
Estimated tax payments are due:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
See Form NC-40 instructions for the amount to pay with each voucher.
Individual Tax Deadline for North Carolina 2024
You must file & pay Individual Income Taxes in North Carolina by April 15, 2025.
- File Online through the North Carolina Department of Revenue e-Services
- File by Mail must be postmarked by the due date
Applicable forms:
Form D-400 – Individual Income Tax Return
Extension to File Taxes in North Carolina for 2024
You must send payment for taxes in North Carolina for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, 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 by April 15, 2025.
Estates Tax Deadline for North Carolina 2024
North Carolina does not have an Estate Tax.
Farmer and Fisherman Taxes for North Carolina 2024
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, 2025. If you wait until January 15, 2025, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2025, and pay the total tax at that time, they need not file estimated tax.
Sources
- North Carolina Department of Revenue Individual Filing Information
- North Carolina Department of Revenue Business Tax Information:
- North Carolina Department of Revenue Tax Forms
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.
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