On a North Carolina fiduciary return with an amount due, no payment voucher, NC D-407 V, is being produced. Why is this not produced, and how does the estate or trust pay the balance due?
North Carolina estates or trusts should generally pay any amount due when filing NC Form D-407. If e-filing through Drake Tax, the PMT screen on the General tab may be used to schedule the electronic payment.
If the estate or trust e-files Form D-407, but elects not to pay electronically, a voucher must be created to which the required payment will be attached. A voucher will not be produced in Drake Tax, however, the NC DOR provides a web-fill form that can be used to generate the NC D-407V, Estates and Trusts Payment Voucher.
If the NC D-407 return is being paper-filed, do not complete the web-fill voucher. Instead, the NC DOR states to staple the payment to the return and mail both the return and the payment to:
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, North Carolina 27640-0640