Returns required or permitted to be filed electronically — the G.S. 105-241.01(e) annual list (updated Nov. 25, 2025)

# What this list is

N.C. Gen. Stat. § 105-241.01(e) directs the Department of Revenue to publish on its website, by December 1 of each year, a list of the returns required to be filed electronically and the returns permitted to be filed electronically during the next calendar year. This document is that list, as published on the Department's "Electronic Filing Options and Requirements" page (last updated November 25, 2025). Notably, the D-400 individual income tax return is AVAILABLE for electronic filing but not required; the returns marked Required below are the ones with an e-file mandate.

# Individual Income Electronic Filing Options and Requirements

• D-400: Individual Income Tax Return and related forms — Available
• NC-40: Individual Estimated Income Tax — Available
• D-410: Application for Extension — Available
• D-400V: Payment Voucher — Available
• D-400V Amended: Amended Payment Voucher — Available

# Sales and Use Electronic Filing Options and Requirements

• E-500, Sales and Use Tax Return — Required , for monthly with prepayment filers
• E-585NPA, Refund Claim Registration for Nonprofits — Available
• E-RA, Required Attachments for Sales and Use Tax Electronic Filing — Available
• NC-BR, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge — Available
• NC-592: Sales and Use Tax Electronic Data Interchange (EDI) Registration — Available

# Withholding Electronic Filing Options and Requirements

• NC-3: Annual Withholding Reconciliation and Required W-2 and 1099 Statements — Required
• NC-5: Withholding Return — Available
• NC-5P: Withholding Payment Voucher — Available
• NC-5Q: Quarterly Income Tax Withholding Return — Available

# Corporate Income and Franchise Electronic Filing Options and Requirements

• CD-401S: S-Corporation Tax Return and related forms — Available
• CD-405: C-Corporation Tax Return and related forms — Available
• CD-429: Corporate Estimated Income Tax — Available
• CD-419: Application for Extension for Franchise and Corporate Income Tax — Available
• CD-V: Franchise and Corporate Income Payment Voucher — Available
• CD-V Amended: Amended Franchise and Corporate Income Payment Voucher — Available

# Motor Carrier (IFTA/IN) Electronic Filing Options and Requirements

• GAS-1276: International Fuel Tax Agreement (IFTA) Return — Required
• GAS-1274-A: Renewal Application for License and Decals — Available

# Motor Fuels Electronic Filing Options and Requirements

• GAS-1209: Terminal Operator Annual Return — Required
• GAS-1202: Motor Fuels Supplier — Required
• Motor Fuels Terminal Operator Return GAS-1204: Terminal Operator Return — Required
• GAS-1219: Motor Fuels Importer Return — Required
• GAS-1252: Alternative Fuels Provider Return — Required
• GAS-1259: Motor Fuels Backup Tax Return — Required
• GAS-1260: Blender Return — Required
• GAS-1264: Fuel Alcohol/Biodiesel Provider Return — Required
• GAS:1288: Kerosene Supplier Return — Required
• GAS-1301: Motor Fuel Transporter Return — Required
• GAS-1200C: Claim For Refund-Nonprofit Organizations — Available
• GAS-1201: Claim For Refund-Tax-paid Motor Fuel Used Off-Highway — Available
• GAS-1201Q Claim For Refund - Tax-paid Motor Fuel Used Off-Highway — Available
• GAS-1200: Claim For Refund-Nonprofit Organizations — Available
• GAS-1201ME: Claim For Refund-Special Mobile Equipment — Available
• GAS-1206: Claim For Refund: Exempt Entities — Available
• GAS-1210: Kerosene Claim For Refund — Available
• GAS-1239: Motor Fuel Bulk Plant Exporter Return — Available

# Partnership Electronic Filing Options and Requirements

• D-403: Partnership Income Tax Return and related forms — Available
• D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return — Available
• D-403V: Partnership Income Payment Voucher — Available

# Estates and Trusts Electronic Filing Options and Requirements

• D-407: Estates and Trusts Income Tax Return and related forms — Available
• D-410P: Application for Extension for Filing Partnership, Estate, or Trust Tax Return — Available
• D-407V: Estates and Trusts Payment Voucher — Available

# Informational Returns

• 1099-K: Payment Settlement Entity — Required
• Report of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRSReport of Sale of Real Property for Nonresidents NC-1099NRS NC-1099NRS: Report of Sale of Real Property by Nonresidents — Available
• ABC Boards Information Reporting — Required
• Beer and Wine Wholesalers Information Reporting — Required
• Occupational Licensing Boards Information Reporting — Required

# Sports Wagering

• S-W-100: Interactive Sports Wagering Registration Form — Required
• S-W-101: Interactive Sports Wagering Operator Return — Required

# Transportation Commerce Tax

• E-500T, Transportation Commerce Tax Return — Available
• NC-TCR, Registration Application for Transportation Commerce Tax — Available

# Vapor and Consumable Products

• Vapor and Consumable Product Certification — Required
• Vapor and Consumable Products Compliance Referral — Available

# General Forms

• Change of Address Form for Individuals — Available
• Letter of Good Standing — Available
• NC-AC Business Address Correction — Available
• NC-BN Out-of-Business Notification — Available
• NC-TA/IT Identity Theft Affidavit — Available
• NC-5500 Request to Waive Penalties — Available
• NC-5501 Request for Waiver of an Informational Return Penalty — Available
• NC-5502 Special Penalty and Interest Waiver — Available
• Office of the Taxpayer Advocate Request for Assistance — Available
• RO-1033 Installment Agreement — Available
• RO-1062 Collection Information Statement for Individuals — Available
• GEN-58/GEN-58R Power of Attorney and Declaration of Representative — Available