North Carolina estimated tax due dates for 2026
North Carolina estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
| Payment | North Carolina due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 |
Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay North Carolina estimated tax?
You are required to pay estimated income tax if the tax shown due on your return, reduced by your North Carolina tax withheld and allowable tax credits, is $1,000 or more regardless of the amount of income you have that is not subject to withholding.
How do you avoid a North Carolina underpayment penalty?
No underpayment interest if each installment is timely and equals 25% of the lesser of: 90% (66 2/3% farmers/fishermen) of the current-year tax; 100% of the previous year's tax (12-month year, return filed); or 90% of annualized tax. No interest if you had no tax liability for the previous year. No 110% rule. Filing the return by January 31 and paying in full replaces the January 15 payment.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. North Carolina figures its own tax, so the state amount is separate.
