E-filing information
Electronic filing mandate
There's no mandate to electronically file business returns in North Carolina.
Returns supported for electronic filing
You can electronically file the following return types:
- C Corporation
- S Corporation
- Short year
- Amended
- Estimates (for C Corp)
- Extension
- Composite (part of main return)
Returns not supported for electronic filing
You can't electronically file the following return types:
- Consolidated / combined
- QSSS Subsidiary
- Annual reports
Signature requirements for electronic filing
North Carolina doesn't have a specific signature form for corporate returns.
Resubmit returns
If you need to make a change to a return that you've already electronically filed and North Carolina has already accepted it, you'll need to amend the return.
If North Carolina rejects the return, you can make the changes, correct the rejection, and resubmit. The return needs to be resubmitted by the return due date for North Carolina to consider it timely filed. There's no perfection period.
Attachments
North Carolina requires a valid federal attachment in the electronic file. Therefore, if the federal return isn't supported for electronic filing by the IRS, you can't e-file the state return.
North Carolina allows PDF attachments in the electronic file and doesn't have specific naming conventions for the files you attach. Any required statements will automatically generate as a PDF and attach to the electronic file.
Payment methods
North Carolina allows electronic funds withdrawal (direct debit) or check for balance due returns. Partial payments aren't allowed. You can also make bank draft and credit card payments through the North Carolina Department of Revenue's website. To instruct the client to pay by credit card, mark the
Credit card
field in the NCELF
screen. You can find more information on credit card payments on the website.Bank information and a requested payment date are required when you're requesting EFW. North Carolina will use the bank information you enter on the federal
Bank
screen. If you have different bank information for North Carolina, use the NCBank
screen in the General
folder. important
Requested payment dates can't include weekends, bank holidays, or today’s date.
