2026 Form NC-40
North Carolina Individual Estimated Income Tax
Download or Print 2026 North Carolina Form NC-40
Use the embedded PDF viewer above to preview the 2026 Form NC-40 and access any PDF tools available in your browser. The large buttons below the viewer provide another way to download, print, or email yourself a link to this page. Prior-year versions of this PDF are available further down the page.
About North Carolina Form NC-40
North Carolina Form NC-40 is used to make estimated individual income tax payments during the year. These payments cover tax that will not be paid through withholding or tax credits. You generally need to make estimated payments if the remaining tax will be $1,000 or more. Estimated payments are credited against your tax when you file your annual North Carolina income tax return.
The 2026 handwritten PDF contains three pages: a printing-guidance sheet, instructions with a payment voucher, and an estimated-tax worksheet. Complete the worksheet to estimate your payments, then enter the intended tax year and payment amount on NC-40. Mail the entire page containing the voucher with your payment. Do not cut the voucher off the page. Use the current-year PDF for current estimated payments.
North Carolina Form NC-40 PDF Files by Year
Use the 2026 North Carolina Form NC-40 PDF for current estimated payments. The 2025 and 2024 PDFs are available for historical reference and should not be used to calculate current payments. These free PDF files are unaltered and are sourced directly from the publisher.
Also making federal estimated tax payments? Download the 2026 federal 1040-ES form with instructions and payment vouchers. Check the federal instructions separately for payment dates and mailing information.
Related North Carolina Individual Income Tax Forms
Need to download more state income tax forms? View the North Carolina tax forms list for full-year residents, part-year residents, and nonresidents.
| Form Code | Form Name |
|---|---|
| Form D-400 | Individual Income Tax Return |
| D-401 Instructions | North Carolina Individual Income Tax Instructions |
| Form D-422 | Underpayment of Estimated Tax by Individuals |
| Form D-422A | Annualized Income Installment Worksheet |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2026 North Carolina Form NC-40.
Who needs to make North Carolina estimated tax payments?
You generally need estimated payments if the tax expected on your individual return, after subtracting North Carolina withholding and allowable tax credits, is $1,000 or more. Use the NC-40 worksheet to estimate the amount. If you have tax withheld from wages or other income, increasing withholding may reduce the need for separate estimated payments.
When are the 2026 NC-40 payments due?
For most calendar-year taxpayers, the regular 2026 estimated payment dates are April 15, June 15, and September 15, 2026, and January 15, 2027. Different rules can apply if your payment requirement begins later in the year, you file on a fiscal-year basis, or you qualify for the farmer or fisherman rules. Review the NC-40 instructions for those situations.
How do I mail Form NC-40 and my payment?
Enter the intended tax year, your identifying information, and the payment amount. Mail the complete page containing Form NC-40 with a check or money order payable to the NC Department of Revenue to P.O. Box 25000, Raleigh, NC 27640-0630. Do not detach the voucher or tape or staple the payment to the form. Do not include the separate printing-guidance sheet.
Can I pay North Carolina estimated tax online?
Yes. NCDOR provides electronic options for submitting estimated tax payments. Visit the official estimated income tax payment options page to choose a method and follow its instructions. Keep the payment confirmation for your records.
Can I use a prior-year NC-40 worksheet for current payments?
Use the 2026 version for current estimated payments. Prior-year worksheets may contain different tax rates or other year-specific information. The 2025 and 2024 files on this page are provided for historical reference.
Is NC-40 used to pay the balance due with my tax return?
No. NC-40 is for estimated income tax payments. Form D-400V is the payment voucher for a balance due with an individual income tax return, and Form D-410 is used for an extension request and any associated payment. The other North Carolina tax forms table links to the personalized voucher services for those purposes.
Last updated: November 15, 2026
References:
- 2026 Form NC-40: Individual Estimated Income Tax. State of North Carolina, North Carolina Department of Revenue. Retrieved November 15, 2026.
- Estimated Income Tax. State of North Carolina, North Carolina Department of Revenue. Retrieved November 15, 2026.
- Individual Income Tax Forms and Instructions. State of North Carolina, North Carolina Department of Revenue. Retrieved November 15, 2026.
- G.S. 105-163.15: Failure by Individual to Pay Estimated Income Tax; Interest. North Carolina General Assembly, State of North Carolina.