How to pay North Carolina estimated taxes.

North Carolina collects its own estimated tax through the North Carolina Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make estimated payments if the tax shown on your return, minus North Carolina withholding and allowable credits, will be $1,000 or more, regardless of how much of your income is not subject to withholding.

No underpayment interest if each installment is on time and equals 25% of the lesser of: 90% of your 2026 tax (66 2/3% for farmers and fishermen), 100% of your 2025 tax if that was a 12-month return you filed, or 90% of your annualized tax. No higher percentage applies for high incomes. No interest applies if you had no tax liability for the prior year.

If you underpay: 7% per year for both January 1 to June 30, 2026 and July 1 to December 31, 2026.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

April 15, June 15, and September 15, 2026, and January 15, 2027, in four equal amounts (or pay the full amount by April 15). This matches the federal schedule. You can skip the January 15 payment if you file your return by January 31, 2027 and pay the entire balance.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying North Carolina, step by step

What you need

Nothing to set up. NCDOR eServices: Form NC-40 online payment takes payments without an account.
Your Social Security number and a copy of last year's North Carolina return.
Your bank routing and account numbers.

Start at NCDOR eServices: Form NC-40 online payment, North Carolina's official payment site.

Open the NC-40 online payment application on NCDOR eServices (from Pay Estimated Individual Income Tax). No account is needed.
Accept the terms and enter your filing and contact information.
Complete the form details (Social Security numbers, tax year) and your address.
Enter the payment amount and choose bank draft (free, can be scheduled up to 365 days ahead) or Visa or MasterCard.
Review and submit, then save your confirmation.

Other ways to pay: Card payments (Visa or MasterCard only) cost $2.00 for every $100 of payment and cannot be scheduled for future dates. Mail a check or money order payable to the N.C. Department of Revenue with Form NC-40 to PO Box 25000, Raleigh, NC 27640-0630. You can also file NC-40 and schedule payments through approved tax software or a tax professional.

North Carolina will not fill these payments in for you. Your preparer has to enter each estimated payment on your North Carolina return. Keep your own record of the date, amount, and confirmation number.

Extension payments

If you get a federal automatic extension, North Carolina automatically extends your deadline 6 months; you certify the federal extension on your state return. Otherwise file Form D-410 by April 15 (online, by software, or on paper). The extension does not extend the time to pay. You avoid the late-payment penalty if you paid at least 90% of your tax by April 15, but interest still applies. Pay with D-410 through the online D-410 application.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

You can skip the January installment if you file by January 31 and pay in full.
Farmers and commercial fishermen (two-thirds of gross income) can pay by January 15, or skip estimates entirely by filing and paying by March 1.
North Carolina has no city or county income taxes.
Card payments are charged a flat $2 per $100 increment, so small payments cost proportionally more.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the North Carolina Department of Revenue's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.