The Payments section of your North Carolina return is used to enter certain payments, credits, and contributions that may affect your state tax refund or balance due. North Carolina withholding from Forms W-2, W-2G, and 1099 is automatically transferred into your return and does not need to be entered again.
Note: Complete only the items that apply to your tax situation.
Program Pathway
- State
- Select the 3 dots to the right for Edit
- Payments
Taxes Paid Through a Partnership or S Corporation as a Nonresident
Enter information in the corresponding section if North Carolina tax was withheld and paid on your behalf because you were either:
- A nonresident partner in a partnership, or
- A nonresident shareholder in an S corporation.
If applicable, enter the information from your North Carolina Schedule K-1 or other documentation provided by the partnership or S corporation. These amounts may be claimed as a payment on your North Carolina return and can help reduce the tax you owe or increase your refund.
Be sure to enter the amounts exactly as shown on your tax documents to ensure your North Carolina return is calculated correctly.
If you received both partnership and S corporation withholding, enter the information for each payment type separately when prompted by the program.
Apply Your Refund to Next Year's Return
You may choose to apply all or part of your current year's North Carolina refund to your next year's North Carolina tax return.
Enter the amount you want applied to next year's taxes in the field provided.
Keep in mind:
- You can apply any portion of your expected refund.
- If you have already chosen this option elsewhere in the return, the amount may automatically appear here.
- The amount entered cannot exceed your expected refund.
Important: If your return shows a balance due, or if the amount entered is greater than your available refund, the amount will not be submitted the state. Be sure to calculate and verify your refund before entering an amount in this field.
Extension Payments
If you filed for an extension of time to file your North Carolina return and made a payment with that extension, enter the amount paid in the Extension Payment field.
Only enter payments that were actually submitted with your extension request. North Carolina extension forms extend the time to file, but any tax due is generally required to be paid by the original due date.
Penalties and Interest
Select Begin next to Penalties and Interest if you need to report applicable penalty or interest amounts.
Most taxpayers will not need to complete this section unless instructed to do so based on their filing situation.
Penalties and interest may apply if:
- You did not pay enough tax by the original due date.
- You filed your return after the filing deadline and were not eligible for an extension.
- You received an extension to file but did not pay the full amount of tax owed by the original due date.
- Required estimated tax payments were not made or were underpaid during the year.
- The North Carolina Department of Revenue assessed additional tax, penalties, or interest on a prior return.
NC Donations
North Carolina allows taxpayers to donate a portion of their refund to certain state funds. If you would like to contribute, enter the amount you want to donate next to the applicable fund.
Available funds may include:
- NC Education Endowment Fund
- NC Nongame and Endangered Wildlife Fund
- NC Breast and Cervical Cancer Control Program
Any donation entered reduces the amount of your refund by the contribution amount.
Additional Information
Review all entries carefully before selecting Continue. Incorrect payment amounts can affect the refund or balance due shown on your North Carolina return.
If you are unsure whether a payment belongs in this section, refer to the tax forms you received or the North Carolina Department of Revenue instructions here for the applicable payment type.