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Article #: 20035
Supported Forms
The following North Carolina forms are supported in Drake Tax. NC forms cannot be e-signed.
Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.
We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.
Chart key:
✔ Form is available for e-file / paper file.
✖ Form is not supported for e-file / paper file.
▲ Form is in development; an estimated availability date is not currently available.
MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.
See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.
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2025
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| D-400 | Individual Income Tax Return | ✔ | ✔ |
| D-400TC | Individual Income Tax Credits | ✔ | ✔ |
| D-400V | Individual Income Payment Voucher | ✔ | ✔ |
| D-400V Amended | Amended Individual Income Payment Voucher | ✔ | ✔ |
| D-410 | Application for Extension for Filing Individual Income Tax Return | ✔ | ✔ |
| D-422 | Underpayment of Estimated Tax by Individuals | ✔ | ✔ |
| D-422A | Annualized Income Installment Worksheet | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC-14 | Notice of Contingent Event or Request to Extend Statute of Limitations | ✖ | ✔ |
| NC-40 | Individual Estimated Income Tax | ✔ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-EDU | NC Education Endowment Fund Contribution | ✖ | ✔ |
| NC-NOL | Net Operating Loss Worksheet | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule A (D-400) | N.C. Itemized Deductions | ✔ | ✔ |
| Schedule AM (D-400) | Amended Schedule | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
| Schedule PN (D-400) | Part-Year and Nonresident Schedule | ✔ | ✔ |
| Schedule PN-1 (D-400) | Other Additions and Other Deductions | ✔ | ✔ |
| Schedule S (D-400) | N.C. Adjustments for Individuals | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| D-407 | Estates and Trusts Income Tax Return | ✔ | ✔ |
| D-407TC | Estates and Trusts Tax Credit Summary | ✔ | ✔ |
| D-407V | Estates and Trust Payment Voucher | ✔ | ✔ |
| D-407V Amended | Amended Estates and Trust Payment Voucher | ✔ | ✔ |
| D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC K-1 (D-407) | Beneficiary’s Share of North Carolina Income, Adjustments, and Credits | ✔ | ✔ |
| NC K-1 Supplemental Schedule | Owner or Beneficiary’s Share of N.C. Additions and Deductions | ✔ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-EDU | NC Education Endowment Fund Contribution | ✖ | ✔ |
| NC-NOL | Net Operating Loss Worksheet | ✔ | ✔ |
| NC-PE | N.C. Additions and Deductions for Pass-Through entities, Estates, and Trusts | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| D-403 | Partnership Income Tax Return | ✔ | ✔ |
| D-403 NC-NPA | Nonresident Partner Affirmation | ✔ | ✔ |
| D-403TC | Partnership Tax Credit Summary | ✔ | ✔ |
| D-403V | Partnership Income Payment Voucher | ✔ | ✔ |
| D-403V Amended | Amended Partnership Income Payment Voucher | ✔ | ✔ |
| D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC K-1 (D-403) | Partner’s Share of N.C. Income, Adjustments, and Credits | ✔ | ✔ |
| NC K-1 Supplemental Schedule | Owner or Beneficiary’s Share of N.C. Additions and Deductions | ✔ | ✔ |
| NC-40 PTE | Taxed Partnership Estimated Income Tax | ✖ | ✔ |
| NC4562 | Depreciation and Amortization | ✖ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-PE | N.C. Additions and Deductions for Pass-Through entities, Estates, and Trusts | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CD-405 | C Corporation Tax Return | ✔ | ✔ |
| CD-419 | Application for Franchise/Corporate Income Tax Extension | ✔ | ✔ |
| CD-425 | Corporate Tax Credit Summary | ✔ | ✔ |
| CD-429 | Corporate Estimated Income Tax | ✖ | ✔ |
| CD-V | Corporate Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| CD-V Amended | Amended Corporation Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC-14 | Notice of Contingent Event or Request to Extend Statute of Limitations | ✖ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-EDU | NC Education Endowment Fund Contribution | ✖ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CD-401S | S Corporation Tax Return | ✔ | ✔ |
| CD-419 | Application for Franchise/Corporate Income Tax Extension | ✔ | ✔ |
| CD-425 | Corporate Tax Credit Summary | ✔ | ✔ |
| CD-429 | Corporate Estimated Income Tax | ✖ | ✔ |
| CD-429PTE | Taxed S Corporation Estimated Income Tax | ✖ | ✔ |
| CD-V | Corporate Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| CD-V Amended | Amended Corporation Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC K-1 (CD-401S) | Shareholder’s Share of N.C. Income, Adjustments, and Credits | ✔ | ✔ |
| NC K-1 Supplemental Schedule | Owner or Beneficiary’s Share of N.C. Additions and Deductions | ✔ | ✔ |
| NC-14 | Notice of Contingent Event or Request to Extend Statute of Limitations | ✖ | ✔ |
| NC4562 | Depreciation and Amortization | ✖ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-NA | Nonresident Shareholder Agreement | ✔ | ✔ |
| NC-PE | N.C. Additions and Deductions for Pass-Through entities, Estates, and Trusts | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
Tax Law Changes
The composite income tax rate was reduced from 4.5% to 4.25%
2024
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| D-400 | Individual Income Tax Return | ✔ | ✔ |
| D-400TC | Individual Income Tax Credits | ✔ | ✔ |
| D-400V | Individual Income Payment Voucher | ✔ | ✔ |
| D-400V Amended | Amended Individual Income Payment Voucher | ✔ | ✔ |
| D-410 | Application for Extension for Filing Individual Income Tax Return | ✔ | ✔ |
| D-422 | Underpayment of Estimated Tax by Individuals | ✔ | ✔ |
| D-422A | Annualized Income Installment Worksheet | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC-14 | Notice of Contingent Event or Request to Extend Statute of Limitations | ✖ | ✔ |
| NC-40 | Individual Estimated Income Tax | ✔ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-EDU | NC Education Endowment Fund Contribution | ✖ | ✔ |
| NC-NOL | Net Operating Loss Worksheet | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| RO-1033 | Installment Agreement Request | ✖ | ✔ |
| Schedule A (D-400) | N.C. Itemized Deductions | ✔ | ✔ |
| Schedule AM (D-400) | Amended Schedule | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
| Schedule PN (D-400) | Part-Year and Nonresident Schedule | ✔ | ✔ |
| Schedule PN-1 (D-400) | Other Additions and Other Deductions | ✔ | ✔ |
| Schedule S (D-400) | N.C. Adjustments for Individuals | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| D-407 | Estates and Trusts Income Tax Return | ✔ | ✔ |
| D-407TC | Estates and Trusts Tax Credit Summary | ✔ | ✔ |
| D-407V | Estates and Trust Payment Voucher | ✔ | ✔ |
| D-407V Amended | Amended Estates and Trust Payment Voucher | ✔ | ✔ |
| D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC K-1 (D-407) | Beneficiary’s Share of North Carolina Income, Adjustments, and Credits | ✔ | ✔ |
| NC K-1 Supplemental Schedule | Owner or Beneficiary’s Share of N.C. Additions and Deductions | ✔ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-EDU | NC Education Endowment Fund Contribution | ✖ | ✔ |
| NC-PE | N.C. Additions and Deductions for Pass-Through entities, Estates, and Trusts | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| D-403 | Partnership Income Tax Return | ✔ | ✔ |
| D-403 NC-NPA | Nonresident Partner Affirmation | ✔ | ✔ |
| D-403TC | Partnership Tax Credit Summary | ✔ | ✔ |
| D-403V | Partnership Income Payment Voucher | ✔ | ✔ |
| D-403V Amended | Amended Partnership Income Payment Voucher | ✔ | ✔ |
| D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC K-1 (D-403) | Partner’s Share of N.C. Income, Adjustments, and Credits | ✔ | ✔ |
| NC K-1 Supplemental Schedule | Owner or Beneficiary’s Share of N.C. Additions and Deductions | ✔ | ✔ |
| NC-40 PTE | Taxed Partnership Estimated Income Tax | ✖ | ✔ |
| NC4562 | Depreciation and Amortization | ✖ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-PE | N.C. Additions and Deductions for Pass-Through entities, Estates, and Trusts | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CD-405 | C Corporation Tax Return | ✔ | ✔ |
| CD-419 | Application for Franchise/Corporate Income Tax Extension | ✔ | ✔ |
| CD-425 | Corporate Tax Credit Summary | ✔ | ✔ |
| CD-429 | Corporate Estimated Income Tax | ✖ | ✔ |
| CD-V | Corporate Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| CD-V Amended | Amended Corporation Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC-14 | Notice of Contingent Event or Request to Extend Statute of Limitations | ✖ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-EDU | NC Education Endowment Fund Contribution | ✖ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| RO-1033 | Installment Agreement Request | ✖ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CD-401S | S Corporation Tax Return | ✔ | ✔ |
| CD-419 | Application for Franchise/Corporate Income Tax Extension | ✔ | ✔ |
| CD-425 | Corporate Tax Credit Summary | ✔ | ✔ |
| CD-429 | Corporate Estimated Income Tax | ✖ | ✔ |
| CD-429PTE | Taxed S Corporation Estimated Income Tax | ✖ | ✔ |
| CD-V | Corporate Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| CD-V Amended | Amended Corporation Income/Franchise Tax Payment Voucher | ✔ | ✔ |
| GEN-58 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| NC K-1 (CD-401S) | Shareholder’s Share of N.C. Income, Adjustments, and Credits | ✔ | ✔ |
| NC K-1 Supplemental Schedule | Owner or Beneficiary’s Share of N.C. Additions and Deductions | ✔ | ✔ |
| NC-14 | Notice of Contingent Event or Request to Extend Statute of Limitations | ✖ | ✔ |
| NC4562 | Depreciation and Amortization | ✖ | ✔ |
| NC-478 | Summary of Tax Credits Limited to 50% of Tax | ✔ | ✔ |
| NC-5500 | Request to Waive Penalties | ✖ | ✔ |
| NC-NA | Nonresident Shareholder Agreement | ✔ | ✔ |
| NC-PE | N.C. Additions and Deductions for Pass-Through entities, Estates, and Trusts | ✔ | ✔ |
| NC-Rehab | Historic Rehabilitation Tax Credits | ✔ | ✔ |
| Schedule NC-478 | Pass-Through Schedule for NC-478 Series | ✔ | ✔ |
Modified Forms
-
CD-401S, Sch. G – Line 19 has been added
-
CD-405 C Corporation Tax Return – Franchise Tax Rates have been updated
-
CD-405, Sch. G – Line 25 has been added
-
D-400 SCH PN-1, Other Additions and Other Deductions – line 27 has been expanded to lines 27a and 27b
-
NC K-1 Supplemental Schedule – Line 38 has been expanded to lines 38a and 38b
-
NC-PE, N.C. Additions and Deductions for Pass-Through Entities, Estates and Trust – line 38 has been expanded to lines 38a and 38b
Tax Law Change
The 2024 individual income tax rate has been reduced to 4.50%.