The Payments section of your North Carolina return is used to enter certain payments, credits, and contributions that may affect your refund or balance due. North Carolina withholding from Forms W-2, W-2G, and 1099 is generally transferred automatically from your federal return and does not need to be entered again.
Taxes Paid Through a Partnership as a Nonresident Partner
If you are a nonresident partner of a partnership and North Carolina tax was paid on your behalf by the partnership, you may claim the tax as a payment on your North Carolina return.
Enter the amount shown on your North Carolina Schedule K-1 or other documentation provided by the partnership.
Important: Retain a copy of your North Carolina Schedule K-1 to support the payment claimed on your return.
Taxes Paid Through an S Corporation as a Nonresident Shareholder
If you are a nonresident shareholder of an S corporation and North Carolina tax was paid on your behalf by the S corporation, you may claim the amount as a payment on your North Carolina return.
Enter the amount reported on your North Carolina Schedule K-1 or other supporting documentation received from the S corporation.
Important: Keep a copy of your North Carolina Schedule K-1 with your tax records.
Apply Your Refund to Next Year's Return
You may choose to apply all or part of your current-year North Carolina refund to your next year's North Carolina income tax return.
When entering an amount:
- The amount cannot exceed your expected refund.
- Applying part or all of your refund will reduce the refund issued for the current year.
- Once processed, the election generally cannot be changed.
Extension Payments
If you requested an extension of time to file your North Carolina return and made a payment with the extension, enter the amount paid in the Extension Payment section.
Important: An extension grants additional time to file the return but does not extend the time to pay any tax due. Interest and penalties may apply to unpaid tax after the original due date.
Penalties and Interest
Use this section if penalties or interest apply to your North Carolina return or if you are required to report penalty or interest amounts.
Penalties and interest may apply if:
- Tax was not paid by the original due date.
- Required estimated tax payments were not made.
- An extension was obtained but insufficient tax was paid by the original due date.
- North Carolina assessed additional tax, penalties, or interest.
Note: Certain taxpayers, including qualifying farmers and fishermen, may qualify for exceptions to some underpayment penalty rules.
North Carolina Donations
North Carolina allows taxpayers to contribute all or part of their refund to certain state programs. Any donation reduces the amount of the taxpayer's refund and may increase the balance due if no refund is available.
Available programs may include:
North Carolina Education Endowment Fund
Provides support for North Carolina public education programs and initiatives.
North Carolina Nongame and Endangered Wildlife Fund
Supports wildlife conservation efforts and the protection of nongame and endangered species throughout North Carolina.
North Carolina Breast and Cervical Cancer Control Program
Supports early detection, screening, and prevention efforts for breast and cervical cancer through North Carolina public health programs.
Important: Contributions made through the return are generally irrevocable after the return is filed.
Program Entry
To enter payments, withholding credits, extension payments, refund carryforwards, or donations:
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