The application for the NC Conservation Tax Credit is now available on the N.C. Department of Revenue website. The Application can be filed electronically or by paper.
If the Application is filed electronically, the Application and all supporting information must be submitted to NCDOR by midnight April 15, 2026. If the Application is filed by paper, the envelope containing the Application and all supporting information must be postmarked by April 15, 2026.
Interested taxpayers are encouraged to review Directive TA-25-1, NC Conservation Tax Credit, published December 15, 2025, which addresses the following important information:
– An overview of the NC Conservation Tax Credit
– Definitions
– Taxpayers eligible to apply
– When and how to apply
– Statutory limitations
– Examples
If you have any questions, you may call the N.C. Department of Revenue Customer Service line at 1-877-252-3052 (7:00 am until 4:30 pm EDT, Monday through Friday), or contact NCACPA Coordinator of Advocacy & Outreach Will Edmondson.