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PRINT CLEAR
North Carolina Department
of Revenue (NCDOR)
Income Tax Letter of Intent
Tax Year 2024
This form must be completed and submitted to AllAboutForms@ncdor.gov
by September 9, 2024.
If you only support e-File, email the form by November 1, 2024.
For any general questions about this LOI, please contact AllAboutForms@ncdor.gov.
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2024 Tax Software Provider NCDOR Letter of Intent
The North Carolina Department of Revenue (NCDOR) Letter of Intent (LOI) must be completed annually prior to your
participation in Modernized e-File (MeF) Assurance Testing System (ATS) and/or substitute tax forms approval testing
with the NCDOR. Software providers and payroll service providers (Provider or Providers) that want to include North
Carolina tax forms in their tax preparation software for electronic and/or paper filing, must obtain approval from the
NCDOR. To do so you must complete this LOI to be able to view and/or download the required information needed for
testing and approval. Test Submissions for electronic and/or paper forms will not be reviewed until the LOI has been
received and approved.
Submission
• Completed LOIs should be emailed to AllAboutForms@ncdor.gov as web-filled PDFs.
• By submitting this LOI to the NCDOR you agree to meet our standards for software provider registration, tax
preparation software, and substitute forms. If you do not meet the standards and requirements explained in
this LOI or provide an incomplete form, we may deny your application or revoke your approved Provider status
and reject all electronic and/or paper returns submitted using your products.
• An LOI should be submitted for each product unless multiple products share the same calculation engine. In this
case, one LOI can be submitted for all products that share the same calculation engine.
Note: If you are a new Provider who has not filed city/state income tax returns with any city or state agencies, you must
have passed assurance testing with the IRS. Attach documentation from the IRS demonstrating you have successfully
tested with the IRS.
Important Dates
The NCDOR has important key dates to ensure we are ready for the filing season and taxpayers can file accurate and
timely tax returns. Please note the following key dates:
Description Date
LOI Submission Due September 9, 2024
Note: If you only support e-File, the due date is November 1, 2024
ATS Testing Start Date November 15, 2024 (Target start date)
e-File Initial Tests Due December 31, 2024
e-File Test Approvals Due March 14, 2025
Paper Substitute Tax Forms Tests See Provider Required Approval Dates on the SES
Registration
Check this box if this LOI is for both e-File and Substitute Tax Forms.
Amended Letter of Intent
Check this box if this is an amended Letter of Intent.
NOTE: An amended Letter of Intent is no longer required for contact information changes, if you have contact updates,
please email those to AllAboutForms@ncdor.gov.
Reason for Amendment:
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Company Information
List your company information.
Name of Company Product Name Software Developer Code (e-File only)
DBA Name NACTP Vendor ID
Address Product Address/URL Company FEIN
City State Zip Code
List your other product names using the same calculation engines here: Note: The same calculation engine is defined as
products that support the same forms, schedules, and tax calculations.
IRS Issued Electronic Identification Numbers
List your IRS electronic identification numbers.
EFIN(s) ETIN(s)
Individual Tax Test EFIN(s): Test ETIN(s):
Production EFIN(s): Production ETIN(s):
Business Tax Test EFIN(s): Test ETIN(s):
Production EFIN(s): Production ETIN(s):
Contact Information
List the contact information for each area identified.
Regulatory/Compliance Contact Phone Email Address
Secondary Regulatory/Compliance Contact Phone Email Address
Primary Individual MeF Contact Phone Email Address
Secondary Individual MeF Contact Phone Email Address
Primary Corporate MeF Contact Phone Email Address
Secondary Corporate MeF Contact Phone Email Address
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Primary Partnership MeF Contact Phone Email Address
Secondary Partnership MeF Contact Phone Email Address
Primary Fiduciary (Estate/Trust) MeF Contact Phone Email Address
Secondary Fiduciary (Estate/Trust) MeF Contact Phone Email Address
Primary Leads Reporting Contact Phone Email Address
Secondary Leads Reporting Contact Phone Email Address
Substitute Tax Forms Registration
Complete this section only if your product will provide substitute forms.
Agency Substitute Forms Software Number (leave blank if a new provider)
Primary Individual Forms Contact Phone Email Address
Secondary Individual Forms Contact Phone Email Address
Primary Business Forms Contact Phone Email Address
Secondary Business Forms Contact Phone Email Address
Primary Forms Executive Manager Phone Email Address
Note: If you have separate contacts for each business tax type, please list them by tax type on a separate sheet and
attach it to this submission.
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Software Products and Tax Types Supported
Check all that apply.
Type of Software Product Supported
DIY/consumer (Web-Based)
DIY/consumer (Desktop)
Professional/paid preparer (Web-Based)
Professional/paid preparer (Desktop)
Tax Types Supported
Corporation/Franchise Tax (C-Corp & S-Corp) e-File Substitute Forms
Estate/Trust/Fiduciary Tax e-File Substitute Forms
Individual Income Tax e-File Substitute Forms
Partnership Tax e-File Substitute Forms
Sales and Use Tax Substitute Forms
Withholding Tax Substitute Forms
Rebranded Software Products
Complete this section only if your product is rebranded.
For software to be considered rebranded, changes cannot be made to the software requirements and output(s). As the
software company selling and/or licensing your product to a third-party, it is your responsibility to make sure the
rebranded product reflects the current software requirements and output(s). List each of your rebranded products
below.
Rebranded Product Name ETIN (if applicable) Contact Person Phone Email Address
Rebranded Product Name ETIN (if applicable) Contact Person Phone Email Address
Rebranded Product Name ETIN (if applicable) Contact Person Phone Email Address
Rebranded Product Name ETIN (if applicable) Contact Person Phone Email Address
Rebranded Product Name ETIN (if applicable) Contact Person Phone Email Address
Attach additional sheets if needed.
For Rebranded Products, the NCDOR has the following requirements:
• Rebranded Products are not required to complete e-File ATS/substitute form approval.
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e-File Mandates or Requirements
The NCDOR does not have any electronic filing mandates for MeF tax schedules.
The NCDOR has mandated the electronic filing of forms NC-3 and all required W2 and 1099 wage and income
statements. The registration process to electronically file these forms can be found on our website at ncdor.gov/taxes-
forms/withholding-tax/enc3.
Forms and Schedules Supported by Tax Type (check all that apply)
Check the boxes of the forms and schedules your company supports.
Forms and Schedules e-File Substitute
Forms
Individual Income Tax Forms
D-400 –Individual Income Tax Return
D-400 Schedule S –N.C. Adjustments for Individuals
D-400 Schedule A –N.C. Itemized Deduction
D-400 Schedule PN –Part-Year Resident and Nonresident Schedule
D-400 Schedule PN-1 –Other Additions and Other Deductions
D-400TC –Individual Income Tax Credit
D-400 Schedule AM –Amended Schedule
D-410 –Application for Extension for Filing Individual Income Tax Return
NC-40 –Individual Estimated Income Tax
D-400V –Individual Income Payment Voucher
D-400V –Amended Individual Income Payment Voucher
D-422 –Underpayment of Estimated Tax by Individuals ( Substitute Forms only)
D-422A –Annualized Income Installment Worksheet ( Substitute Forms only)
Estate/Trust/Fiduciary Tax Forms
D-407 –Estates and Trusts Income Tax Return
D-407TC –Estates and Trusts Tax Credit Summary
D-407 NC K-1 – Beneficiary’s Share of NC Income, Adjustments and Credits
D-407V –Estates and Trusts Payment Voucher
D-407V Amended - Amended Estates and Trusts Payment Voucher
D-410P –Application for Extension for Filing Partnership, Estate or Trust Tax Return
Partnership Tax Forms
D-403 –Partnership Income Tax Return
D-403TC –Partnership Tax Credit Summary
D-410P –Application for Extension for Filing Partnership, Estate or Trust Tax Return
D-403V –Partnership Income Payment Voucher
D-403V Amended –Amended Partnership Income Payment Voucher
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Forms and Schedules e-File Substitute
Forms
D-403 NC K-1 – Partner’s Share of NC Income, Adjustments and Credits
NC-40 PTE –Taxed Partnership Estimated Income Tax (Substitute Forms only)
NC-NPA –Nonresident Partner Affirmation ( Substitute Forms only)
Corporate and Franchise Tax Forms
CD-401S –S-Corporation Tax Return
CD-405 –C-Corporation Tax Return
CD-405 CW –Combined Corporate Income Tax Worksheet
CD-425 –Corporate Tax Credit Summary
CD-V –Franchise and Corporate Payment Vouchers
CD-V –Amended Franchise and Corporate Payment Vouchers
CD-418 –Cooperative or Mutual Association 2022 ( Substitute Forms only)
CD-419 –Application for Extension for Franchise and Corporate Income Tax
CD-429 –Corporate Estimated Income Tax
CD-429B –Underpayment of Estimated Tax by C-Corporations ( Substitute Forms
only)
NC K-1 CD-401S – Shareholder’s Share of NC Income, Adjustments and Credits
CD-429 PTE –Taxed S Corporation Estimated Income Tax (Substitute Forms only)
NC-NA –Nonresident Shareholder Agreement ( Substitute Forms only)
Sales and Use Tax Forms
E-500 –Sales and Use Tax Return
E-536 –Schedule of County Sales and Use Taxes
E-500E –Combined General Rate Sales and Use Tax Return
E-500F –Motor Vehicle Lease and Rental Tax Return
E-500G –Scrap Tire Disposal Tax Return
E-500H –White Goods Disposal Tax Return
E-500K –Solid Waste Disposal Tax Return
E-500L –Service Charge/Prepaid Wireless Telecommunications Return
E-585 –Nonprofit & Governmental Entity Claim for Refund State and County Sales
and Use Taxes
E-585S –Incentive Claim for Refund State and County Sales and Use Taxes
E-536R –Schedule of County Sales & Use Tax Claim for Refund
E-588 –Business Claim for Refund State and County Sales and Use Taxes
E-595E –Streamlined Sales and Use Tax Agreement
Withholding Tax Forms
NC-3 –Annual Withholding Reconciliation (electronic filing mandate)
NC-5 –Withholding Return
NC-5A –Applied For Status Withholding Return
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Forms and Schedules e-File Substitute
Forms
NC-5X –Amended Withholding Return
NC-5P –Withholding Payment Voucher
NC-5PA –Applied For Status Withholding Payment Voucher
NC-5PX –Amended Withholding Payment Voucher
NC-5Q –Quarterly Income Tax Withholding Return
NC-3X –Amended Annual Withholding Reconciliation
NC-4 – Employee’s Withholding Allowance Certificate
NC-4EZ – Employee’s Withholding Allowance Certificate
NC-4 NRA – Nonresident Alien Employee’s Withholding Allowance Certificate
NC-4P –Withholding Certificate for Pension or Annuity Payments
Common/Shared Forms Supported
NC-429B PTE –Underpayment of Estimated Tax by Taxed Pass-Through Entities.
(Substitute Forms only)
NC-478 –Summary of Tax Credits Limited to 50% of Tax
NC-478 Pass Through –Pass-through Schedule for NC-478 Series
NC-EDU –North Carolina Education Endowment Fund Contribution
NC-NOL –Net Operating Loss Worksheet
NC-Rehab –Historic Rehabilitation Tax Credits
NC-PE –N.C. Additions and Deductions for Pass-Through Entities, Estates, and
Trusts
NC-K1 Supplement Schedule – Owner or Beneficiary’s Share of N.C. Additions and
Deductions
GEN-58 –Power of Attorney and Declaration of Representative
GEN-58R –Revoke a Power of Attorney and Declaration of Representative
EFT-100C –ACH Credit Payment Method Authorization Agreement
EFT-100D –ACH Debit Payment Method Authorization Agreement
NC-BR –Business Registration Application for Income Tax Withholding, Sales and
Use Tax and Other Taxes and Service Charge
*Reserved Lines for Additional Forms
*Reserved lines are held for the addition of new forms due to late legislation. The NCDOR will provide the form name and
submission method for any new forms that are added, and instructions for submitting an amended LOI if relevant.
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Electronic Amended Returns
The NCDOR requests you support electronic amended returns for those available through MeF. Check the appropriate
box below to indicate whether you support electronic filing of amended returns for each tax type listed.
Amended Returns Supported Not Supported
Individual Income Tax
Estate/Trust/Fiduciary Tax
Partnership Tax
Corporate and Franchise Tax
Agency Requirements
This section identifies agency requirements and expectations of new and existing Providers and software products.
Issue Notification and Resolution Requirements
This section represents the NCDOR issue notification and issue resolution standards.
1. If computation errors or variable data errors exist within the software or if production errors occur while
processing substitute forms, notify the NCDOR and customers in writing, within three (3) business days of
discovery of the error/issue. Notification to the NCDOR shall be sent to AllAboutForms@ncdor.gov.
Notification shall be in the form of a corrective action plan. Providers shall comply with the notification and
issue resolution standards as set out below.
a. Provide the NCDOR with a corrective action plan within three (3) business days after discovery of
the error/issue that provides the following details:
i. Date when the error and/or issue was initially identified
ii. Date the error/issue will be corrected
iii. Date when the update will be released
iv. Date when update was communicated to customer
v. Provide a copy of the customer communication
b. Within ten (10) business days of the date the error recap email is sent by NCDOR, Provider must
obtain form approval from NCDOR for corrected form(s) and/or resubmit an e-File submission to
validate the correction.
c. Failure to comply with any correction of computation errors or the variable data errors may result in
the loss of software and/or forms approval and removal of the Provider and its products from the
CDOR’s website.
d. Providers must regression test software updates, code fixes, and error corrections to ensure the fix
did not impact any other fields on either the electronic or paper return.
e. Provide NCDOR with a copy of the communication to the taxpayers and/or tax professionals
regarding the error/issue and resolution.
2. Notify the agency if any forms and/or payments you support are not ready during the filing season after
agency approval. Submit this information via email to AllAboutForms@ncdor.gov and include the date the
electronic or paper product will be ready to submit.
3. Providers that execute this agreement are subject to the Identity Theft Protection Act (Chapter 75, Article
2A) of the North Carolina General Statutes. Security breaches, as defined by Chapter 75, must be reported
to the Consumer Protection Division of the North Carolina Office of Attorney General. For more
information, see Protect Your Business from ID Theft. Providers must immediately notify the NCDOR by
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email at AllAboutForms@ncdor.gov of any known or suspected unauthorized access to or acquisition of
North Carolina taxpayer data.
Production Return Submission Requirements
All North Carolina tax forms generated fromProvider’s software must be e-Filed or printed from theProvider’s approved
software or a subsequent product update.
1. Electronic submissions and paper tax returns must fully comply and meet the standards set forth in the
Modernized e-File Guide (MeF), Requirements for the Approval of Tax Forms document, and the LOI. If
not, the electronic returns and paper returns will be rejected by the NCDOR.
2. The NCDOR does not endorse any software products that support the electronic filing and/or reproduction
of State forms. Therefore, Providers shall refrain from promoting and/or advertising software products as
endorsed by the NCDOR.
3. The NCDOR may include Providers’ name in communications used to inform tax practitioners and the
public about software products that comply or failed to comply with NCDOR guidelines and requirements
included in the MeF and requirements for the Approval of Tax Forms document.
Substitute Tax Forms Requirements
This section represents the NCDOR requirements for Substitute Tax Forms. Providers shall adhere to the following:
1. Submit all forms following the published form specifications, production details, and the current year
“Requirements for the Approval of Substitute Tax Forms” document.
2. P allroduce aforms in setspecified as listed thein “Requirements thefor Approval Substituteof Tax
Forms” document.
3. Prior to receiving approval for each North Carolina form indicated on the Letter of Intent, refrain from
selling, releasing, licensing, or distributing tax packages to customers without placing a semi-transparent
water mark on each unapproved form that states, “UNAPPROVED FORM: DO NOT FILE.” This watermark is
to be printed diagonally across the form in bold, capital letters in Arial 60 pt. font. Only approved current
year forms will not bear this watermark. This watermark will enable the NCDOR to readily identify these
forms and reject them.
4. Providers who choose to support public NCDOR website forms are legally responsible for any
misstatements made on the forms.
Product Updates
Desktop Product users who attempt to file 10 or more business days after a production release must be required to
download and apply the product update.
Schemas
Provider software must follow the schema requirements. NCDOR schema requirements are available in the State
Exchange System (SES).
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Software Limitations
Provide any software limitations to forms or schedules you support during ATS. Failure to provide this information could
delay the review of your test returns. If additional space is needed, please attach additional page(s). If there are
additional limitations after completing the LOI, please provide them to NCTaxEfile@ncdor.gov before you begin ATS
testing.
Software Exceptions
Provide any exceptions to forms or schedules you support based on the type of software during ATS. Example, a DIY
product does not support the same schedules as a professional product. Failure to provide this information could delay
the review of your test systems.
Are there any differences in the forms you support based on the type of software? If yes, please explain those
differences as well.
System Security Requirements
The NCDOR does not prescribe the security requirements for your system. You are responsible for implementing
appropriate security measures to protect taxpayers and their information in your system. You must apply security
measures to protect taxpayer information in your system when it is on-line, off-line, at rest, and in transit.
Testing and Submissions
All e-File ATS and substitute forms tests submitted during the approval process must be created in, and originate from,
the Provider’s actual software.
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Customer Notices
This section identifies information the NCDOR requires Providers to communicate to their customers.
Disclosure and Use of Information Language Expectations
Providers must include the following consent language with electronic filing software.
For Do-It-Yourself software:
By using a computer system and software to prepare and file my tax return(s) electronically, I consent to the
transmission of my return(s) and to the disclosure of all information about my use of the system and software
to the North Carolina Department of Revenue.
For Tax Professional software:
By using a computer system and software to prepare and file my client’s return(s), I consent to the transmission
of my client’s return(s) and to the disclosure of all information about my use of the system and software to the
North Carolina Department of Revenue.
For Business software:
By using a computer system and software to prepare and file this business tax return(s), I consent to the
transmission of the return(s) and to the disclosure of all information about the use of the system and software to
the North Carolina Department of Revenue.
Required Screenshots
An email will be sent to the Provider requesting screen shots that contain NCDOR required verbiage used within the
software product. These screens shots must be submitted for both do-it-yourself and professional software products.
The following screen shots are required before a product can be approved (Note: The verbiage applies to all tax types
unless otherwise noted):
Driver’s License (DL)/ID Card Expectations
For e-File returns:
The NCDOR requests the DL/ID card number be included with the return but will not reject the return if it is not
included. All Do It Yourself (DIY) and Tax Professional software packages must include the statement below in your
software. The statement should be displayed prominently within your software so that it is visible to customers.
Statement: To protect your identity and combat tax fraud, many state revenue agencies are requesting that
filers provide their driver’s license or state -issued ID number. While providing this information is encouraged, it
is optional and not required to file your North Carolina taxes.
Refund Expectations
The NCDOR requires a statement for refund processing. All Do It Yourself (DIY) and Tax Professional software packages
must include the statement and URL below in your software. The statement should be displayed prominently within
your software so that it is visible to customers.
URL: ncdor.gov/refund
Statement: You can get up to date information regarding refund processing and check the status of your refund
online at ncdor.gov/refund. To view refund status information, you will be prompted to enter your Social
Security Number along with the exact amount of your refund. You can also call our toll-free refund inquiry line at
1-877-252-4052, 24 hours a day, 7 days a week.
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QR Code
To help promote the use of the NCDOR ’s electronic payment options via our website, NCDOR request Providers add a
QR code to printed payment instruction documents that are provided to taxpayers. The QR code should direct the
taxpayers to the NCDOR ’sFile and Pay webpage (ncdor.gov/file-pay) for the applicable payment forms. The QR code
should not be placed on vouchers and/or forms. The links for the QR Code will be available in the SES.
Agency Questions
General Questions
1. What refund products or payment methods do you offer your customers? If you partner with an entity to
provide refunds, please provide the names, and bank routing numbers (RTNs) of each company. Attach a
separate sheet if necessary.
e-File Specific Questions
1. Do you support any of the following: (check all that apply)
a. Unlinked Yes No
b. Foreign address Yes No
c. TPOS Yes No
2. Will you offer a Free File Alliance (FFA) Product for TY 2024? If yes, please complete the information below
for product listing on the NCDOR’s website:
a. Free File Product Name ____________________________________________________________
b. Free File Contact Name ____________________________________________________________
c. Contact Phone Number ____________________________________________________________
d. Contact Email Address ____________________________________________________________
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3. Would you like to opt-in to receive a personalized MeF business rule and reject report card from the
NCDOR? If yes, please complete the contact information below:
Note: This will only be available after May 31, 2025, for approved Providers that had submissions.
a. Yes
b. No
Contact Name ____________________________________________________________
Contact Email Address ______________________________________________________
Forms Specific Questions
1. Do you place product identification in software that prints on the substitute tax forms?
a. Yes
b. No
2. How are NCDOR form instructions presented in your software?
a. Printable option with the form
b. Link in software
c. Link to the NCDOR ’swebsite
3. How will your forms be submitted to NCDOR for approval?
a. PDF/E-mail (Identify which PDF maker is being used) ___________________________
b. Express Mail
4. What software program will your company use to develop substitute tax forms?
5. Has your operating system changed since TY2023?
a. Yes
b. No
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Acknowledgments and Signature
By signing this agreement, I agree to provide true, accurate, current, and complete information and my company
agrees to all the requirements listed in this document.
The North Carolina Department of Revenue reserves the right to deny, suspend or terminate my company’s ability to
submit forms/returns.
AUTHORIZED REPRESENTATIVE PRINTED NAME AUTHORIZED REPRESENTATIVE EMAIL ADDRESS
AUTHORIZED REPRESENTATIVE SIGNATURE AUTHORIZED REPRESENTATIVE PHONE DATE
NUMBER
SUBMIT
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Authorized Access to the State Exchange System
Access to the State Exchange System should be limited to those with a business need.
Provide information for each employee you are authorizing for access to the State Exchange System. The tax type box
should include all the tax types individuals are authorized to access.
NOTE: Include all authorized individuals, even if listed above in the contact sections.
First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
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First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
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First and Last Name Phone Number Email Address
Authorized access Tax types
e-File Substitute Forms Common/Shared
Corporate
Estates and Trusts
Individual Income
Partnership
Sales and Use
Withholding
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