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North Carolina State Income Tax
Tax Year 2023
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Contents
Contents
QuickFact: The average family pays $2,868.00 in North Carolina income taxes. [1]
Rank: 2nd out of 51
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North Carolina Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
| $0+ | $0+ | 4.750% |
Note: North Carolina's income tax has a single flat tax rate for all income.
Note: We don't currently have North Carolina's income tax brackets for tax year 2024. Until updated 2024 tax rates become available for North Carolina, the tax brackets shown above and used in the income tax calculator will be from tax year 2023.
Learn how marginal tax brackets work 
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North Carolina Income Tax Calculator
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The North Carolina Income Tax
North Carolina collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, North Carolina's state income tax does not provide couples filing jointly with expanded income tax brackets.
North Carolina's maximum marginal income tax rate is the 1st highest in the United States, ranking directly below North Carolina's %. You can learn more about how the North Carolina income tax compares to other states' income taxes by visiting our map of income taxes by state.
Some states, including North Carolina, increase, but don't double, all or some bracket widths for joint filers (others include GA, MN, NM, ND, OK, RI, VT, and WI).
There are 151 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
North Carolina Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your North Carolina income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and North Carolina tax returns. For details on specific deductions available in North Carolina, see the list of North Carolina income tax deductions.
4.1 - North Carolina Standard Deduction
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Unlike many other states, North Carolina has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your North Carolina income tax return.
4.2 - North Carolina Personal Exemptions
- North Carolina has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - North Carolina Dependent Deduction
- Unlike most states, North Carolina does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - North Carolina Itemized Deductions
- North Carolina allows itemized deductions, and you can claim the same itemized deductions on your North Carolina tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the North Carolina standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the North Carolina and Federal standard deductions. For more details, visit the list of North Carolina itemized deductions.
5.
North Carolina Income Tax Forms
Tax-Rates.org provides easy access to five of the most commonly used North Carolina income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our North Carolina tax forms library or the 's tax forms page.
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Form D-400 - Individual Income Tax ReturnForm D-400 is the general income tax return for North Carolina residents. D-400 can be eFiled, or a paper copy can be filed via mail.
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Form D-422 - Estimated Tax Underpayment FormIf you failed to pay or underpaid your estimated taxes for the past tax year, you must file form D-422 to calculate any interest or penalties due with your income tax return.
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Form D-429 - Disability Tax Credit WorksheetComplete form D-429 to determine the tax credits available for a disability of yours or a family members. Family members include dependants and/or a spouse.
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Form NC-40 - Individual Estimated Income Tax You must pay estimated income tax if you are self employed or do not pay sufficient tax withholding. Estimated tax payments must be sent to the North Carolina Department of Revenue on a quarterly basis.
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Form NC-40 Instructions - Estimated Tax InstructionsIf you are self employed or otherwise need to file form NC-40, reference these instructions to help you properly fill out and file your taxes.
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Printable North Carolina Tax Table & Tax Reference
Tax-Rates.org provides a printable North Carolina datasheet including an income tax table, a list of North Carolina tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of North Carolina, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of North Carolina's 2024 income tax forms on the income tax forms page .
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How To File Your North Carolina Income Tax Return
Once you've filled out your North Carolina income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your North Carolina tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
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Where To Send Your North Carolina Tax Return
If you filled out physical tax return forms, mail your completed North Carolina income tax return to the North Carolina no later then December 31st. Please be sure to send your completed tax forms to the correct address for your filing type.
Express Delivery North Carolina Department of Revenue 501 N Wilmington St Raleigh NC 27604 |
Income Tax Returns (No Payment) North Carolina Department of Revenue Post Office Box R Raleigh, North Carolina, 27634-0001 |
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e-Filing: Submit Your North Carolina Tax Return Online
You can save time and money by electronically filing your North Carolina income tax directly with the . Benefits of e-Filing your North Carolina tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
To e-file your North Carolina and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
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Getting Your North Carolina Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of North Carolina, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your North Carolina tax refund, you can visit the North Carolina Income Tax Refund page.
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References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2024 North Carolina income tax rates are released, provisional 2024 tax rates are based on North Carolina's 2023 income tax brackets.
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The 2024 state personal income tax brackets are updated from the North Carolina and Tax Foundation data.
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North Carolina tax forms are sourced from the North Carolina income tax forms page, and are updated on a yearly basis. Please make sure the North Carolina forms you are using are up-to-date.
