Sole Proprietorship Tax Deadlines in North Carolina
Federal and state filing dates, extensions, and estimate schedules for 2026.
North Carolina filing deadline
Business income reported on NC personal return.
Due: Apr 15, 2026
Extension: Oct 15, 2026
Form: Form D-400
Estimated payments
Estimated payment dates: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027.
Due: Apr 15, 2026
FAQ
Does North Carolina require Sole Proprietorship estimated payments?
Estimated payments are scheduled for Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027.
Where can I file North Carolina Sole Proprietorship taxes?
Use North Carolina Department of Revenue resources at https://www.ncdor.gov for forms and filing instructions.