Category: North Carolina
North Carolina Payments
For Tax Year 2016, the tax rate is 5.75%. To calculate your tax, multiply your North Carolina Taxable Income, Line 14, by 5.75% (0.0575).
Partnership: If you are a nonresident partner, enter your share of the tax paid to North Carolina by the manager of the partnership on your distributive share of the partnership income. Include with your return a copy of Form NC K-1 for Form D-403 provided by the partnership to verify the amount claimed.
S Corporation: If you are a nonresident shareholder of an S corporation, enter your share of the income tax paid to North Carolina by an S corporation on your distributive share of the S. corporation income. Include with your return a copy of Form NC K-1 for Form CD-401S provided by the S corporation to verify the amount claimed.
2016 Estimated Tax - Enter any estimated income tax payments for 2016 (including any portion of your 2015 refund that was applied to your 2016 estimated income tax). See Page 5 of Form D-400 Instructions for additional information about estimated income tax.
Apply Refund to 2017 Tax Return -If you have overpaid your tax on your 2016 tax return, you can elect to have all or a portion of the over-payment applied to your 2017 estimated tax. Once this election has been made and filed, it cannot be changed.
Paid with Extension: If you filed an automatic extension of time to file, enter the amount of North Carolina income tax paid with the extension.
Penalties and Interest - If you wish to include your penalties and interest with your tax return to avoid receiving a tax bill later, complete this section. The penalty amount would be calculated and entered manually by the user. For instructions for calculating your penalties and interest, please refer to the D-400 Instructions.
NC Education Endowment Fund - Enter the amount you wish to contribute to the NC Education Endowment Fund here. If you are receiving a refund, the contribution amount will decrease your refund. If you have an amount owed, the contribution will increase the amount owed to the state. Additional contributions to the Fund may be made by mailing your contribution directly to the North Carolina Department of Public Instruction, Cash Collections, 6331 Mail Service Center, Raleigh, North Carolina 27699-6331.
NC Nongame and Endangered Wildlife Fund -Help keep North Carolina wild by contributing any portion of your refund to the N.C. Nongame and Endangered Wildlife Fund. Your contributions are used to monitor and manage wildlife populations, including turtles, flying squirrels, frogs, mussels, salamanders, and hundreds of bird species. Conserving these species and their habitats is important to our state, our economy, and our quality of life. If wildlife conservation is important to you, please give what you can and help conserve North Carolina’s wildlife for future generations to enjoy. If you are receiving a refund, the contribution amount will decrease your refund. If you have an amount owed, the contribution will increase the amount owed to the state. Additional contributions to the Fund may be made by mailing your donation directly to the North Carolina Wildlife Resources Commission, 1702 Mail Service Center, Raleigh, North Carolina 27699-1702.