North Carolina’s D-400V payment voucher is what you send with a check or money order when you owe a balance on your state individual income tax return (Form D-400). You generate a personalized voucher through the NCDOR eServices portal, print it, and mail it with your payment to Raleigh. If you’d rather not deal with paper, the same portal lets you pay online by bank draft or card. Payments for tax year 2025 returns are due by April 15, 2026.
When to Use the D-400V
The D-400V covers a balance due on an original individual income tax return for any tax year from 2008 through the current year. If you filed a D-400 and owe money, this is the right voucher.
It is not the right voucher for several situations that look similar:
- Amended returns use the D-400V Amended voucher, which lives on a separate page of the NCDOR eServices site.
- Estimated tax payments go through the NC-40 application.
- Tax bills and notices should be paid using whatever method the notice specifies.
- Extensions use Form D-410, which has its own payment mechanism.
Each of these has its own online application on the NCDOR “File & Pay for Individuals” page.1North Carolina Department of Revenue. File & Pay for Individuals
Filling Out the Voucher
Generate your voucher at eservices.dor.nc.gov/vouchers/d400v.jsp. Enter your information in the web form, click “Create Form,” and print the PDF that comes back. Do not print the data-entry screen itself; only the generated voucher will process correctly.2North Carolina Department of Revenue. D-400V, Individual Income Payment Voucher
The form asks for:
- The tax year the return covers (2025 for a return filed in spring 2026).
- Your filing status: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Widow(er) with Dependent Child. Use exactly what appears on your D-400.
- The primary taxpayer’s first name, middle initial, last name, and Social Security Number.
- Your spouse’s name and SSN, if you filed jointly.
- Your mailing address, including country if outside the United States.
- The payment amount in whole dollars, matching the balance due on your D-400.
Every field should mirror your D-400. If the SSN or amount doesn’t match, the Department may not be able to link the payment to your account, and you can end up getting a balance-due notice for tax you already paid.
Where to Mail It
Send the voucher and payment to:
North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-06403North Carolina Department of Revenue. NCDOR Mailing Addresses
Make the check or money order payable to the NC Department of Revenue. The Department will not accept checks drawn on a foreign bank or payable in foreign currency.4North Carolina Department of Revenue. When, Where, and How to File Your North Carolina Return Write your name, SSN, and the tax year on the memo line. If the check gets separated from the voucher during processing, that’s how it gets matched back to your account.
Put the voucher and check in the envelope loosely. No staples, no paper clips; both jam the sorting equipment.
Getting the Postmark Right
Your payment counts as timely if the envelope is postmarked by the due date, even if it arrives later. A U.S. Postal Service postmark on the cover is treated as the date of delivery, provided the envelope is properly addressed, has sufficient postage, and goes into the mail on or before the deadline.5Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
If you’re mailing close to April 15, take the envelope to a Post Office counter and ask for a hand-stamped postmark, which removes any doubt about the date. Certified mail gives you a mailing receipt and delivery tracking, and it’s worth the few dollars on any sizable payment.6United States Postal Service. Mail Your Tax Return Keep the receipt; the Postal Service does not retain copies.
Paying Online Instead
The online D-400V application at eservices.dor.nc.gov collects the same information the paper voucher does and lets you pay right away by bank draft or card.7North Carolina Department of Revenue. D400V
Bank Draft
A bank draft pulls the payment directly from your checking or savings account. You enter your routing number, account number, and amount, then pick a draft date up to six months out (excluding weekends and bank holidays). There is no fee.8NCDOR. FAQ About Bank Draft and Card Payments
Credit or Debit Card
NCDOR accepts Visa and Mastercard. The convenience fee is $2.00 per $100 of payment and is nonrefundable.8NCDOR. FAQ About Bank Draft and Card Payments On a $1,200 bill, that’s $24. Unless you’re chasing card rewards worth more than 2%, the bank draft is the better deal.
One warning about online payments: if the confirmation page never loads, do not submit a second payment. Contact NCDOR through the Request Assistance web form to check whether the first one went through.
What Late Payment Costs
Through June 30, 2027, the penalty for failing to pay by the due date is a flat 5% of the unpaid tax.9North Carolina General Assembly. North Carolina Code 105-236 – Penalties; Situs of Violations; Penalty Disposition
Interest also accrues on the unpaid balance from the original due date until you pay. For the first half of 2026, the NCDOR rate is 7% per year, and the rate is reset every six months.10North Carolina Department of Revenue. Interest Rate
If you filed an extension, there’s an extra rule. Less than 90% of your total tax paid by the original due date triggers a 10% late-payment penalty on the remaining balance. Hit the 90% threshold and you just need to pay the rest before the extension period ends to avoid the penalty. Skipping the extension entirely exposes you to both the late-filing penalty (5% per month, up to 25%) and the late-payment penalty.
If You Can’t Pay the Full Amount
You can request an installment payment agreement with NCDOR, but only after you’ve received a Notice of Collection or final bill. There’s no way to set one up preemptively.11North Carolina Department of Revenue. Installment Payment Agreements
To qualify, all of the following must be true:
- You’ve filed all required tax returns.
- You haven’t defaulted on a previous installment agreement for the same tax period.
- No warrant for collection or bank garnishment is active on the same periods.
- You aren’t under criminal investigation by the Department.
- The plan runs 18 monthly installments or fewer.
- You agree to have payments drafted from your bank account.
File the request electronically using Form RO-1033 on the NCDOR website. Penalties and interest keep accruing during the plan; the agreement doesn’t freeze the balance.
When paying in full isn’t possible, the smarter approach is usually to file on time and pay whatever you can with the D-400V. The 5% late-payment penalty applies to the unpaid amount, so a partial payment shrinks the penalty, and filing on time avoids the separate late-filing penalty altogether.