North Carolina State Tax Return

North Carolina Individual Income Tax Provisions

Once a state decides to individually tax residents on their income, they must determine which filing system to use. North Carolina chooses a joint system, which adds the incomes of both spouses in a married couple together and taxes it as a single amount. This is similar to the way the Federal gov't taxes married couples jointly, and upholds that notion that families are a single economic unit.

North Carolina uses the Federal adjusted gross income as a tax base. However, there are certain differences which residents of the state should be aware of.

Exemptions

A taxpayer may get lots of income from different sources. The major differences between state law and Federal law for North Carolina results in the following exemptions:

• Interest from U.S. government bonds
• Capital gains for certain North Carolina obligations issued before July 1, 1995
• The first $2000 per person in private pension or retirement income
• The first $4000 per person in public U.S. civil service or military pension or retirement income
• Social security benefits

Deductions

North Carolina has a standard deduction dependent on filing status. Single filers, and those who are married filing single, get a $8,250 deduction, married joint filers get a $16,500 deduction, and those who file head of household can take a $13,200 deduction. Other deductions for North Carolina residents include:

• Up to $35,000 in severance pay if received as a result of permanent involuntary termination through no fault of the employee
• Contributions to state college savings programs
• Donations to volunteer firefighters and rescue workers

State and local income and sales taxes, as well as Federal income taxes are not deductible. Additionally, Mortgage Insurance premiums are not deductible.

2024 North Carolina Tax Rates

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your North Carolina state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & North Carolina State Returns!

North Carolina	Services Available
Preparation	Preparation of a state tax return for North Carolina is available for $29.95.
E-File	E-File is available for North Carolina resident returns.
Direct Deposit	Direct Deposit is available for North Carolina.
Non-Resident Returns	Non-resident NC state returns are available upon request.
Non-Resident E-File	E-Filing non-resident NC state returns is not available.
Filing Deadline	4/15/2025

NC Counties	NC Cities
Alamance	Alamance, Altamahaw, Burlington, Elon College, Graham, Haw River, Mebane, Saxapahaw, Snow Camp, Swepsonville
Alexander	Hiddenite, Stony Point, Taylorsville
Alleghany	Ennice, Glade Valley, Laurel Springs, Piney Creek, Roaring Gap, Sparta
Anson	Ansonville, Lilesville, McFarlan, Morven, Peachland, Polkton, Wadesboro
Ashe	Creston, Crumpler, Fleetwood, Glendale Springs, Grassy Creek, Jefferson, Lansing, Scottville, Todd, Warrensville, West Jefferson
Avery	Banner Elk, Crossnore, Elk Park, Linville, Minneapolis, Montezuma, Newland, Pineola, Plumtree
Beaufort	Aurora, Bath, Belhaven, Blounts Creek, Chocowinity, Edward, Pantego, Pinetown, Washington
Bertie	Aulander, Colerain, Kelford, Lewiston Woodville, Merry Hill, Powellsville, Roxobel, Windsor
Bladen	Bladenboro, Clarkton, Council, Dublin, Elizabethtown, Kelly, Tar Heel, White Oak
Brunswick	Ash, Bolivia, Calabash, Leland, Longwood, Oak Island, Ocean Isle Beach, Shallotte, Southport, Sunset Beach, Supply, Wilmington, Winnabow
Buncombe	Alexander, Arden, Asheville, Barnardsville, Black Mountain, Candler, Enka, Fairview, Leicester, Montreat, Ridgecrest, Skyland, Swannanoa, Weaverville
Burke	Connellys Springs, Drexel, Glen Alpine, Hildebran, Icard, Jonas Ridge, Linville Falls, Morganton, Rutherford College, Valdese
Cabarrus	Concord, Harrisburg, Kannapolis, Midland, Mount Pleasant
Caldwell	Collettsville, Granite Falls, Hudson, Lenoir, Patterson, Rhodhiss
Camden	Camden, Shiloh, South Mills
Carteret	Atlantic, Atlantic Beach, Beaufort, Cedar Island, Davis, Emerald Isle, Gloucester, Harkers Island, Marshallberg, Morehead City, Newport, Salter Path, Sealevel, Smyrna, Stacy, Stella, Williston
Caswell	Blanch, Leasburg, Milton, Pelham, Prospect Hill, Providence, Yanceyville
Catawba	Catawba, Claremont, Conover, Hickory, Maiden, Newton, Sherrills Ford, Terrell
Chatham	Bear Creek, Bennett, Bonlee, Bynum, Goldston, Gulf, Moncure, Pittsboro, Siler City
Cherokee	Andrews, Culberson, Marble, Murphy, Topton
Chowan	Edenton, Tyner
Clay	Brasstown, Hayesville, Warne
Cleveland	Boiling Springs, Casar, Earl, Fallston, Grover, Kings Mountain, Lattimore, Lawndale, Mooresboro, Polkville, Shelby, Waco
Columbus	Bolton, Brunswick, Cerro Gordo, Chadbourn, Clarendon, Delco, Evergreen, Fair Bluff, Hallsboro, Lake Waccamaw, Nakina, Riegelwood, Tabor City, Whiteville
Craven	Bridgeton, Cherry Point, Cove City, Dover, Ernul, Havelock, New Bern, Vanceboro
Cumberland	Cumberland, Falcon, Fayetteville, Fort Bragg, Godwin, Hope Mills, Linden, Pope AFB, Spring Lake, Stedman, Wade
Currituck	Aydlett, Barco, Coinjock, Corolla, Currituck, Grandy, Harbinger, Jarvisburg, Knotts Island, Maple, Moyock, Point Harbor, Poplar Branch, Powells Point, Shawboro
Dare	Avon, Buxton, Frisco, Hatteras, Kill Devil Hills, Kitty Hawk, Manns Harbor, Manteo, Nags Head, Rodanthe, Salvo, Stumpy Point, Wanchese, Waves
Davidson	Denton, Lexington, Linwood, Southmont, Thomasville, Wallburg, Welcome
Davie	Advance, Cooleemee, Mocksville
Duplin	Albertson, Beulaville, Calypso, Chinquapin, Faison, Kenansville, Magnolia, Pink Hill, Rose Hill, Teachey, Wallace, Warsaw
Durham	Bahama, Durham, Rougemont
Edgecombe	Battleboro, Conetoe, Macclesfield, Pinetops, Rocky Mount, Speed, Tarboro
Forsyth	Belews Creek, Bethania, Clemmons, Kernersville, Lewisville, Pfafftown, Rural Hall, Tobaccoville, Walkertown, Winston Salem
Franklin	Bunn, Franklinton, Louisburg, Youngsville
Gaston	Alexis, Belmont, Bessemer City, Cherryville, Cramerton, Dallas, Gastonia, High Shoals, Lowell, McAdenville, Mount Holly, Stanley
Gates	Corapeake, Eure, Gates, Gatesville, Hobbsville, Roduco, Sunbury
Graham	Fontana Dam, Robbinsville
Granville	Bullock, Butner, Creedmoor, Oxford, Stem, Stovall
Greene	Hookerton, Maury, Snow Hill, Walstonburg
Guilford	Browns Summit, Climax, Colfax, Gibsonville, Greensboro, High Point, Jamestown, Julian, McLeansville, Oak Ridge, Pleasant Garden, Sedalia, Stokesdale, Summerfield, Whitsett
Halifax	Enfield, Halifax, Hobgood, Hollister, Littleton, Roanoke Rapids, Scotland Neck, Tillery, Weldon
Harnett	Angier, Buies Creek, Bunnlevel, Coats, Dunn, Erwin, Kipling, Lillington, Mamers, Olivia
Haywood	Canton, Clyde, Hazelwood, Lake Junaluska, Maggie Valley, Waynesville
Henderson	Bat Cave, Dana, East Flat Rock, Edneyville, Etowah, Flat Rock, Fletcher, Gerton, Hendersonville, Horse Shoe, Mountain Home, Naples, Tuxedo, Zirconia
Hertford	Ahoskie, Cofield, Como, Harrellsville, Murfreesboro, Winton
Hoke	McCain, Raeford
Hyde	Engelhard, Fairfield, Ocracoke, Scranton, Swanquarter
Iredell	Barium Springs, Harmony, Mooresville, Mount Mourne, Olin, Scotts, Statesville, Troutman, Turnersburg, Union Grove
Jackson	Balsam, Cashiers, Cullowhee, Dillsboro, Glenville, Sapphire, Sylva, Tuckasegee, Webster, Whittier
Johnston	Benson, Clayton, Four Oaks, Kenly, Micro, Pine Level, Princeton, Selma, Smithfield, Wilsons Mills
Jones	Comfort, Maysville, Pollocksville, Trenton
Lee	Broadway, Cumnock, Lemon Springs, Sanford
Lenoir	Deep Run, Kinston, La Grange
Lincoln	Crouse, Denver, Iron Station, Lincolnton, Vale
Macon	Franklin, Highlands, Otto, Scaly Mountain
Madison	Hot Springs, Mars Hill, Marshall
Martin	Everetts, Hamilton, Hassell, Jamesville, Oak City, Parmele, Robersonville, Williamston
McDowell	Glenwood, Little Switzerland, Marion, Nebo, Old Fort
Mecklenburg	Charlotte, Cornelius, Davidson, Huntersville, Matthews, Newell, Paw Creek, Pineville
Mitchell	Bakersville, Penland, Spruce Pine
Montgomery	Biscoe, Candor, Ether, Mount Gilead, Star, Troy
Moore	Aberdeen, Cameron, Carthage, Eagle Springs, Highfalls, Jackson Springs, Lakeview, Pinebluff, Pinehurst, Robbins, Southern Pines, Vass, West End
Nash	Bailey, Castalia, Middlesex, Nashville, Red Oak, Rocky Mount, Sharpsburg, Spring Hope, Whitakers
New Hanover	Carolina Beach, Castle Hayne, Kure Beach, Wilmington, Wrightsville Beach
Northampton	Conway, Garysburg, Gaston, Gumberry, Henrico, Jackson, Margarettsville, Milwaukee, Pendleton, Pleasant Hill, Potecasi, Rich Square, Seaboard, Severn, Woodland
Onslow	Camp Lejeune, Holly Ridge, Hubert, Jacksonville, McCutcheon Field, Midway Park, Richlands, Sneads Ferry, Swansboro, Tarawa Terrace
Orange	Carrboro, Cedar Grove, Chapel Hill, Efland, Hillsborough
Pamlico	Alliance, Arapahoe, Bayboro, Grantsboro, Hobucken, Lowland, Merritt, Oriental, Stonewall, Vandemere
Pasquotank	Elizabeth City
Pender	Atkinson, Burgaw, Currie, Hampstead, Maple Hill, Rocky Point, Watha, Willard
Perquimans	Belvidere, Durants Neck, Hertford, Winfall
Person	Hurdle Mills, Roxboro, Semora, Timberlake
Pitt	Ayden, Bellarthur, Bethel, Falkland, Farmville, Fountain, Greenville, Grifton, Grimesland, Simpson, Stokes, Winterville
Polk	Columbus, Lynn, Mill Spring, Saluda, Tryon
Randolph	Asheboro, Cedar Falls, Franklinville, Liberty, Ramseur, Randleman, Seagrove, Sophia, Staley, Trinity
Richmond	Cordova, Ellerbe, Hamlet, Hoffman, Marston, Norman, Rockingham
Robeson	Barnesville, Fairmont, Lumber Bridge, Lumberton, Marietta, Maxton, Orrum, Parkton, Pembroke, Proctorville, Red Springs, Rex, Rowland, Saint Pauls, Shannon
Rockingham	Eden, Madison, Mayodan, Reidsville, Ruffin, Stoneville, Wentworth
Rowan	China Grove, Cleveland, East Spencer, Faith, Gold Hill, Granite Quarry, Landis, Mount Ulla, Rockwell, Salisbury, Spencer, Woodleaf
Rutherford	Bostic, Caroleen, Chimney Rock, Cliffside, Ellenboro, Forest City, Harris, Henrietta, Lake Lure, Rutherfordton, Spindale, Union Mills
Sampson	Autryville, Clinton, Garland, Harrells, Ingold, Ivanhoe, Newton Grove, Roseboro, Salemburg, Turkey
Scotland	Gibson, Laurel Hill, Laurinburg, Wagram
Stanly	Albemarle, Badin, Locust, Misenheimer, New London, Norwood, Oakboro, Richfield, Stanfield
Stokes	Danbury, Germanton, King, Lawsonville, Pine Hall, Pinnacle, Sandy Ridge, Walnut Cove
Surry	Ararat, Dobson, Elkin, Lowgap, Mount Airy, Pilot Mountain, Siloam, State Road, Toast, Westfield, White Plains
Swain	Almond, Bryson City, Cherokee
Transylvania	Balsam Grove, Brevard, Cedar Mountain, Lake Toxaway, Penrose, Pisgah Forest, Rosman
Tyrrell	Columbia
Union	Indian Trail, Marshville, Matthews, Mineral Springs, Monroe, Waxhaw, Wingate
Vance	Henderson, Kittrell, Manson, Middleburg, Townsville
Wake	Apex, Cary, Fuquay Varina, Garner, Holly Springs, Knightdale, Morrisville, New Hill, Raleigh, Rolesville, Wake Forest, Wendell, Willow Spring, Zebulon
Warren	Macon, Norlina, Ridgeway, Vaughan, Warrenton, Wise
Washington	Creswell, Plymouth, Roper
Watauga	Blowing Rock, Boone, Deep Gap, Sugar Grove, Valle Crucis, Vilas, Zionville
Wayne	Dudley, Fremont, Goldsboro, Mount Olive, Pikeville, Seven Springs
Wilkes	Boomer, Ferguson, Hays, McGrady, Millers Creek, Moravian Falls, North Wilkesboro, Purlear, Roaring River, Ronda, Thurmond, Traphill, Wilkesboro
Wilson	Black Creek, Elm City, Lucama, Saratoga, Sims, Stantonsburg, Wilson
Yadkin	Boonville, East Bend, Hamptonville, Jonesville, Yadkinville
Yancey	Burnsville, Green Mountain, Micaville