North Carolina Estimated Tax Payments 2026

North Carolina’s test is the tax due on your return after withholding and credits: $1,000 or more. The Department’s page words it as “required” and the NC-40 instructions as “should”; both use the same $1,000 figure. The instructions add that you may increase your withholding instead, making sure the balance due on your return will be less than $1,000.

• You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is $1,000 or more regardless of the amount of income you have that is not subject to withholding.

  “You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is $1,000 or more regardless of the amount of income you have that is not subject to withholding.”

• You should make estimated income tax payments if the tax due on your individual tax return, reduced by the amount of tax withheld and tax credits, will be $1,000 or more.

  “You should make estimated income tax payments if the tax due on your individual tax return, reduced by the amount of tax withheld and tax credits, will be $1,000 or more.”

If your first required payment is due after April 15 because of a change in income, the NC-40 instructions give the later dates and how to split the balance. Farmers and fishermen have their own timing.

• For most calendar year filers, estimated payments are due April 15, June 15, and September 15 of the taxable year and January 15 of the following year.

  “For most calendar year filers, estimated payments are due April 15, June 15, and September 15 of the taxable year and January 15 of the following year.”

• If you file your income tax return by January 31 of the following year and pay your entire balance, you do not have to make the January 15 payment.

  “If you file your income tax return by January 31 of the following year and pay your entire balance, you do not have to make the January 15 payment.”

• When the due date for the estimated income tax payment falls on a Saturday, Sunday or holiday, the payment is due on or before the next business day.

  “When the due date for the estimated income tax payment falls on a Saturday, Sunday or holiday, the payment is due on or before the next business day.”

• If you first meet the requirement after April 1 and before June 1, the payment date is June 15; June 1 and before September 1, September 15; September 1, January 15.

  “April 1 and before June 1 June 15 June 1 and before September 1 September 15 September 1 January 15”

• If at least two-thirds of your estimated gross income is from farming (including oyster farming) or commercial fishing, your estimated income tax may be paid at any time on or before January 15 of the following year.

  “If at least two-thirds of your estimated gross income is from farming (including oyster farming) or commercial fishing, your estimated income tax may be paid at any time on or before January 15 of the following year.”

• If your income tax return (Form D-400) is filed and the total tax is paid on or before March 1, farmers and fishermen do not have to make an estimated income tax payment.

  “If your income tax return (Form D-400) is filed and the total tax is paid on or before March 1, you do not have to make an estimated income tax payment.”

You may pay all of the estimated tax by April 15 or in four equal amounts. The NC-40 worksheet figures estimated North Carolina taxable income, applies the tax rate printed on the worksheet (labeled for tax years beginning on or after January 1, 2026), subtracts expected withholding, credits and other payments, and has you enter 1/4 of line 11 on the NC-40 when the first payment is due April 15. The worksheet says that if line 11 is less than $1,000, no payment is required at this time.

The instructions state the interest rule as three tests: interest will not be due if each installment is timely and equals 25% of the lesser of the amounts quoted below. It is stated as a condition for avoiding interest, not as a separate required payment.

• You must either pay all of your estimated income tax at that time or pay in four equal amounts on or before April 15, June 15, September 15 and January 15 of the following year.

  “You must either pay all of your estimated income tax at that time or pay in four equal amounts on or before April 15, June 15, September 15 and January 15 of the following year.”

• Interest will not be due if each installment payment is timely and equals 25% of the lesser of: (a) 90% (66 2/3% for farmers and fishermen) of the tax due on your current year’s return; (b) 100% of the tax due on your previous year’s return, if your previous year’s return was a taxable year of 12 months and a return was filed for that year; or (c) 90% of the tax figured by annualizing the taxable income received during the year up to the month in which the installment is due.

  “Interest will not be due if each installment payment is timely and equals twenty-five percent (25%) of the lesser of: (a) 90% (66 2/3% for farmers and fishermen) of the tax due on your current year’s return;”

• The NC-40 worksheet, for tax years beginning on or after January 1, 2026, shows a tax rate of 3.99% of North Carolina taxable income.

  “3.99% of North Carolina Taxable Income”

• Worksheet line 11: If $1,000 or more, fill out and mail the estimated income tax form along with your payment. If less than $1,000, no payment is required at this time.

  “If $1,000 or more, fill out and mail the estimated income tax form along with your payment. If less than $1,000, no payment is required at this time.”

You can file Form NC-40 and pay through eFile with a tax professional or commercial software, or through NCDOR’s eServices, where you can schedule payments as far in advance as 365 days. If you cannot pay electronically or want a paper form, mail the completed paper form and a check or money order to the North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0630.

• File and pay online: file Form NC-40 and your associated tax payment using NCDOR’s eServices (no access to federal filing and paying). With this method, you can schedule payments as far in advance as 365 days.

  “File and Pay Online - file Form NC-40 and your associated tax payment using NCDOR's eServices (no access to federal filing and paying). With this method, you can schedule payments as far in advance as 365 days.”

• Mail the completed paper form and your estimated payment by check or money order to the North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0630.

  “Mail the completed paper form and your estimated payment by check or money order to the North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0630.”

• Make your check or money order payable to the N.C. Department of Revenue. Pay in U.S. currency only and do not send cash.

  “Pay in U. S. currency only. Please do not send cash.”

• Enter the last four digits of your SSN, the tax year and “NC-40” on the memo line of your check or money order; if you are filing a joint return, enter the last four digits of the first SSN on your return.

  “If you are filing a joint return, enter the last four digits of the first SSN on your return.”

Official page: NCDOR: Estimated Income Tax (eServices). Form: Form NC-40 (Individual Estimated Income Tax).

North Carolina calls the charge interest for underpayment of estimated tax. The Department says to use Form D-422, Underpayment of Estimated Tax by Individuals, to compute it. This page does not state an interest rate because the Department’s page and the NC-40 instructions do not.

• If you do not make the required estimated payments, you will owe interest for underpayment of estimated tax. Use Form D-422, Underpayment of Estimated Tax by Individuals, to compute the interest.

  “If you do not make the required estimated payments, you will owe interest for underpayment of estimated tax. Use Form D-422, Underpayment of Estimated Tax by Individuals, to compute the interest.”

• Interest for underpayment of estimated tax does not apply if you had no tax liability for the previous year.

  “Interest for underpayment of estimated tax does not apply if you had no tax liability for the previous year.”