Filing a state income tax return can feel overwhelming, especially when dealing with a prior year like 2015. For many North Carolina taxpayers, understanding which forms to use, how to calculate amounts owed, and where to send payments is essential. Whether you need to file a claim for a refund, meet a legal requirement, or amend a previous return, having accurate information on how to file returns for 2015 helps you avoid costly mistakes. This guide explains the process, including deadlines, eligibility rules, and required documentation.

You may still be required to file if you lived, worked, or earned income in North Carolina during 2015. Even if the original due date has passed, you must submit your return if you qualify under the state’s income thresholds or had North Carolina income tax withheld. This applies to individuals, sole proprietors, part-year residents, and others with NC-source income. Filing now may allow you to recover a refund or reduce penalties.

This step-by-step guide, based on details from the Internal Revenue Service and the State Department, will help you access official resources, submit the correct form, make payments, and respond to tax notices confidently and on time.

Who Must File a 2015 North Carolina Tax Return?

Many taxpayers were required to file a North Carolina income tax return for the 2015 tax year, even if they did not realize it then. Whether you need to file depends on your gross income, residency status, and whether any North Carolina tax was withheld from your earnings. The North Carolina Department of Revenue provides specific income thresholds determining who must file returns. If you earned income during 2015 and meet these criteria, you are likely still required—or at least eligible—to submit your return. Filing late may still allow you to claim a refund, reduce interest, or avoid further penalties.

Filing Requirements Based on Income and Status

For single individuals, you must file if your gross income in 2015 was $7,500 or more. If you were married and filed jointly or as a qualifying widow(er), the threshold was $15,000. Married individuals who filed separately must file if they earned $7,500 or more, or any income if their spouse itemized deductions. Those who filed as head of household were required to file if their total income equaled or exceeded $12,000. These income levels apply whether the income came from wages, investments, or self-employment.

Situations That Also Require Filing

You must also file if you were a part-year resident who earned income while living in North Carolina or a nonresident with income sourced from within the state. If North Carolina tax was withheld from your wages, you may still qualify for a refund even if you were under the income threshold. Filing is also necessary if you submitted a federal return or received taxable federal income that must be reported at the state level. The obligation remains active if you receive an extension but never file it.

Submitting your return now allows you to respond to past-due obligations, access official forms, and comply with federal and state requirements. Even if the original due date has passed, completing your 2015 return is still possible and may work in your favor.

Forms You Need to File Your 2015 Return

Before filing your North Carolina tax return for 2015, you must gather the appropriate documents issued by the North Carolina Department of Revenue. The main form for all individual taxpayers is Form D-400, which is used to report income, claim deductions, apply credits, and determine your refund or outstanding balance. This document is the foundation for filing and must be submitted accurately, along with any required supporting forms. Depending on your situation, additional schedules and attachments may be needed to complete your return correctly and avoid errors or delays.

Which Forms You May Need

All taxpayers must complete Form D-400 to report income and tax due. If you need to make changes to your federal adjusted gross income or if you are claiming itemized deductions, you must include Schedule S with your return. Those correcting an earlier filing must also file a new Form D-400, marked as amended, along with Schedule AM. If you are eligible for tax credits, use Form D-400TC to claim them. Taxpayers making mail payments must include Form D-400V, the official payment voucher. Anyone who applied for an extension should ensure that Form D-410 was filed by the original due date.

How to Access the Correct Forms

All official 2015 forms are freely downloadable on the North Carolina Department of Revenue’s access page. Use only the versions designated for the 2015 tax year, as current-year forms may contain different calculations or line instructions. Using outdated or incorrect forms can result in processing delays, rejected filings, or penalties.

If you are unsure which documents are required for your situation, it is recommended that you contact the department directly. Confirming the correct paperwork will allow you to respond appropriately to filing requirements and stay compliant with state and Internal Revenue Service standards. 

Step-by-Step Instructions to Complete Form D-400

Completing Form D-400, the North Carolina Individual Income Tax Return for the 2015 tax year, requires more than simply copying figures from your federal return. This form must be completed carefully to avoid miscalculations, missed deductions, and costly delays. Filing a complete and accurate return ensures taxpayers report all income, apply appropriate payments, and claim any refund or credit they may be eligible for. These detailed instructions will help you file returns correctly and comply with all state and Internal Revenue Service requirements.

Organize Your Required Tax Documents

Before starting, gather all the necessary records for your 2015 return. You will need W-2 forms from every employer and 1099 forms for other income such as interest, dividends, and freelance payments. Include your 2015 federal tax return (Form 1040, 1040A, or 1040EZ), which will be a key reference for completing your state return. Additionally, collect documentation for deductions and credits, such as mortgage interest, medical expenses, and charitable donations. It is also essential to gather proof of estimated payments or North Carolina tax withheld during the year. These documents will help ensure your entries are accurate and support any amounts you report to the department.

Filling Out Form D-400 Accurately

Enter your personal information, including your name, mailing address, Social Security number, and correct filing status. This information must match your federal return. Indicate your residency status for the year—whether you were a full-year resident, part-year resident, or nonresident. If you were not a full-year resident, you must complete Schedule S.

Next, report your federal adjusted gross income on Line 6 of the form, which is the foundation of your North Carolina return. If you have additions to that amount, such as certain types of income not taxed federally but taxable at the state level, list them on Line 7 using Schedule S. Likewise, any allowable deductions go on Line 9.

On Line 11, choose the standard or itemized deductions defined by North Carolina law. The selection here will affect the taxable income calculated in the next section. Continue to Lines 12 through 14 to determine your North Carolina taxable income.

To calculate your tax due, multiply your taxable income by 5.75%, the state’s flat tax rate for 2015. Enter this on Line 15. If you qualify for tax credits, use Form D-400TC to calculate and claim them on Line 16. Report any applicable consumer use tax and enter your state tax withholdings and payments made during 2015 on Lines 18 through 21.

Lines 22 through 28 will help you determine whether you owe additional tax or are due a refund. Be sure to review these calculations carefully.

Final Review and Submission

Before you submit, confirm that all entries are accurate. Your name, Social Security number, and all math must be correct. Attach all supporting documents, including W-2s, 1099s, and any required forms or schedules like Schedule S or D-400V. Do not forget to sign and date your return.

You may submit your return by mail or electronically. A complete and accurate submission can result in faster processing, direct deposit of your refund, and fewer chances that the department will need you to respond to notices or corrections.

Taking the time to follow every step of Form D-400 ensures you meet your state obligation and fully comply with the North Carolina Department of Revenue and the Internal Revenue Service.

Tax Filing Tips for Sole Proprietors and Small Business Owners

For sole proprietors and small business owners, filing a North Carolina income tax return for the 2015 tax year often involves additional steps compared to standard individual returns. Although you still file using Form D-400, your responsibilities are greater due to the need to report self-employment income, calculate allowable deductions, and track applicable payments. North Carolina taxpayers who operated a business in 2015 must follow specific rules that align with state and federal regulations, particularly those set by the Internal Revenue Service.

How to Report Business Income on Your Return

If you ran a sole proprietorship during 2015, your business income must be reported through Schedule C or Schedule C-EZ, part of your federal return. This schedule's net profit or loss directly affects your federal adjusted gross income. Once you complete your federal return, the income figure flows onto Line 6 of your North Carolina Form D-400.

If your business activities occurred across multiple states, you may also need to complete Schedule S, Part D, to accurately report income earned inside and outside North Carolina. This step ensures the proper calculation of your state taxable income. Maintaining detailed records, such as profit and loss statements, receipts, and expense logs, is critical to ensure compliance and to respond to any inquiries from the North Carolina Department of Revenue.

Proper documentation is essential when reporting multiple revenue sources, claiming deductions, or calculating credits. Failure to maintain organized records may lead to errors on your return or delays in processing your refund.

Frequent Errors to Avoid When Filing

Several mistakes are common among self-employed filers. Reporting incorrect business income is a frequent issue, often caused by untracked sales, missing invoices, or improperly categorized income. Many taxpayers also mistakenly deduct personal expenses as business costs, which may trigger an audit or result in the disallowance of claimed deductions.

Another frequent oversight involves extensions. If you required more time to complete your return but failed to file Form D-410 by the original due date, your return may be considered late, even if you had reasonable cause. You must also ensure that all supporting federal forms, such as Schedule C, are attached to your North Carolina filing. Omitting required schedules can lead to rejection or requests for clarification from the department, requiring you to respond.

Sole proprietors who made estimated payments during 2015 must report these on their state return. Doing so reduces the total tax owed and prevents underpayment penalties. Estimated tax payments are often required for self-employed individuals who expect to owe $1,000 or more in taxes for the year.

File With Care to Stay Compliant

Filing as a sole proprietor can seem complex, but with careful preparation, it becomes manageable. Organize your income records, verify your payments, and ensure all necessary forms are included before submitting your return. Doing so keeps you in good standing with the North Carolina Department of Revenue and aligns your reporting with Internal Revenue Service requirements.

Responding promptly to any notices, submitting accurate forms, and understanding your filing obligations will help ensure your return is processed without delay.

How to Make a Payment on Your 2015 Tax Return

If you owed additional tax for the 2015 tax year, you are still responsible for submitting a full payment, even after the original due date. Although the deadline was April 18, 2016, the North Carolina Department of Revenue accepts payments on prior-year returns. Paying your balance in full helps you avoid growing interest charges, potential penalties, and any enforced collection activity by the Internal Revenue Service. Choosing the correct payment method and including the proper form can also reduce delays and prevent the need to respond to late-payment notices.

Accepted Methods for Paying Your Tax Balance

The state offers several secure ways to pay your 2015 North Carolina tax obligation. Whether you are an individual taxpayer or a small business owner, selecting the method that fits your needs ensures your payment is processed accurately.

  • ACH Bank Draft (eCheck): You can pay directly from a checking or savings account through the official eServices access portal. There are no processing fees; you do not need to include a voucher when using this method.

  • Credit or Debit Card: Payments made using Visa or MasterCard are accepted through the department’s secure online portal. These transactions include a processing fee, but no voucher is required.

  • Check or Money Order: Payments must be drawn on a U.S. financial institution and made payable to “N.C. Department of Revenue.” Write “2015 D-400” and include your name, address, and Social Security number on the check. When mailing this payment type, you must include Form D-400V, the official payment voucher for the tax year.

Penalties for Late or Partial Payment

A late-payment penalty may be applied if you filed an extension but did not pay at least 90% of your total tax liability by the original due date. Additionally, interest will continue to accrue until the payment is fully received. Penalties and interest can significantly increase your overall balance, making it critical to pay as soon as possible.

Fulfilling your payment obligation satisfies state requirements and helps prevent escalation to federal collection action. If your financial situation has changed, you may contact the department to request a payment plan or determine if you qualify for penalty relief. Responding proactively is the best way to resolve outstanding tax debt while staying in good standing with the state.

Tracking Your Refund or Outstanding Balance

Staying informed about your account status is essential after you file your North Carolina tax return for 2015. Whether you are waiting for a refund or unsure if you still owe a balance, the North Carolina Department of Revenue provides tools that make it easy to verify your standing. Even though this is a prior year return, you can still access up-to-date information, confirm payments, and respond to any requests or discrepancies. Staying on top of your filing status helps avoid additional penalties and ensures compliance with state and federal tax authorities.

Steps to Track Your Refund

The “Where’s My Refund?” tool, available on the department’s official access page, lets you check the progress of your 2015 refund. To use this service, you must have the following:

  • Your Social Security number (SSN)

  • The exact amount of the refund is listed on your return

  • The type of form filed (usually Form D-400)

This online tool updates daily. It will display whether your return has been received, is still processing, or if the department needs you to respond with further documentation. Delays can occur if the return is incomplete or verification is required, especially for refunds involving corrections or credits.

How to Confirm a Remaining Tax Balance

If you believe you may still owe tax for the 2015 tax year, the department offers online access to your account, where you can:

  • View outstanding balances

  • Check for payments made or posted.

  • Review notices regarding penalties, interest, or underpayment

  • Contact the department if information appears incorrect or incomplete

Be aware that any refund may be reduced to satisfy other debts, including past-due IRS obligations, unpaid state taxes, child support, or other government liabilities. These offsets will appear in mailed notices, and you can respond or dispute any incorrect amounts.

Monitoring your return status allows you to pay any remaining balance, correct reporting errors, or claim any delayed refund. You may also log into the department’s secure portal or call their customer service line for personal assistance. 

Final Checklist Before You File

Reviewing every part of your return before submitting your 2015 North Carolina tax return is essential. A well-prepared submission can reduce processing time, ensure correct payments, and help you avoid the need to respond to correction notices. This checklist will help all taxpayers, especially those filing a prior-year return, ensure their documents are complete and in proper order.

What to Review Before Filing

  • Your federal return and state forms match.

  • Your name, Social Security number, and address are spelled correctly.

  • You selected the correct filing status.

  • All income sources have been reported.

  • Adjustments, deductions, and credits are correctly calculated.

  • The proper forms are included (such as Schedule S, D-400TC, or D-400V)

Required Attachments

  • W-2s and 1099s showing North Carolina tax withheld

  • Any additional schedules or payments that apply

  • Proof of any estimated payments made in 2015

  • Form D-400 completed and signed.

  • If mailing, ensure the return is sent to the correct department address

After Filing

Once your return is submitted, monitor the status of your refund or balance using the department’s access tools. If issues arise, be prepared to respond to any correspondence from the state. You may also contact the department if confirmation or clarification is needed. Late filers who submit correct documents can still qualify for refunds or adjustments, even after the original due date has passed.

Preparing carefully and checking every detail reduces errors and ensures your filing is processed accurately. Staying organized simplifies future amendments or follow-ups with the North Carolina Department of Revenue or the Internal Revenue Service.

Frequently Asked Questions 

How do I file my 2015 North Carolina state tax return?

To file your 2015 return, download Form D-400 from the North Carolina Department of Revenue’s access page. Complete all required forms and schedules, attach W-2s and 1099s, and mail your return to the correct department address. Even though the due date has passed, you can still file and pay what you owe or request a refund.

How do I respond if I get a notice about my 2015 return?

Read the notice carefully and identify what documents or corrections are required. You can respond by mailing the missing items or using the department’s online services. Timely responses help you avoid further penalties, interest, or denial of credits. Always keep copies of your response, and call the department for clarification.

Can I still get a refund for my return from 2015 to North Carolina?

Yes, you can still file if you are eligible for a refund. Generally, you have three years from the original due date to claim one. Use accurate documents, submit the correct forms, and track your refund status online. If additional verification is needed, the department may contact you to respond with supporting records.

Can I amend a return if I find an error?

You can file a corrected North Carolina Form D-400 if your original return contained a mistake. Check the “Amended Return” circle, including Schedule AM and related documentation. Be sure to reply to any notices you receive, as your amended return may change your refund, tax due, or prior payments (including those made in 2015). Always review it carefully before submitting it to avoid further issues.

What if I were self-employed in 2015?

If self-employed, report your income using your federal Schedule C or C-EZ. That amount flows into your state return on Form D-400. You may also need to file Schedule S, Part D, if your business operated in other states. Keep all business records in case you need to respond to the department.

Who can I contact if I need help filing?

To contact the North Carolina Department of Revenue (NCDOR), visit their official contact page at ncdor.gov, where you'll find phone numbers, mailing addresses, and online messaging options. For general inquiries, call 1‑877‑252‑3052. For refund status, dial 1‑877‑252‑4052; for e-file or e-pay help, call 1‑877‑308‑9103. Mailing addresses vary, but most returns go to NC DOR, PO Box 25000, Raleigh, NC 27640‑0640. If you're filing a prior-year return, explain your situation clearly.

What is the best way to learn how to file your North Carolina tax return for 2015?

The best way to file late taxes is to follow a clear, step-by-step guide. This includes identifying who must file, choosing the correct forms, understanding payment options, and knowing how to respond if issues arise. A guide like this removes the guesswork, helping taxpayers file accurately and confidently—even after the deadline. It's especially useful for avoiding penalties and navigating the process with ease.