NC-NPA: Nonresident Partner Affirmation (2025)
North Carolina · North Carolina DOR · Used for tax years 2025
Form NC-NPA is North Carolina’s Nonresident Partner Affirmation. It identifies the partnership and nonresident partner and certifies that the partner will timely file the appropriate North Carolina income tax return and pay the tax due, or is not subject to North Carolina income
Who files this form
In general, a partnership with nonresident partners must pay tax on their behalf. An eligible nonresident partner can timely complete Form NC-NPA so the partnership is not required to pay that partner’s tax.
Eligibility depends on the partner’s status:
- Partner in a Taxed Partnership: Only a corporation or partnership is eligible to complete this form.
- Partner not in a Taxed Partnership: A partner is eligible if it is not an individual or a grantor trust. This exclusion also applies to individuals and grantor trusts that are beneficial owners of disregarded entities.
The nonresident partner must file the affirmation annually, and it must be submitted with the partnership return.
When it's due
For tax year 2025, Form NC-NPA must be submitted with the partnership return on or before the due date of that return. The form does not print a specific calendar due date.
What you'll need
Have the following information ready to complete the form:
- The partnership’s name, address, ZIP code, federal employer identification number, and tax-year beginning and ending dates.
- The nonresident partner’s name, address, ZIP code, identifying number, entity type, and tax-year beginning and ending dates.
- The date the nonresident became a partner.
- If the partner is a disregarded entity, the beneficial owner’s information, plus the disregarded entity’s name and taxpayer identification number.
- The manager’s, officer’s, or fiduciary’s signature, signing date, and contact number.
How to file
- Answer the eligibility questions to confirm that the nonresident partner can complete the form.
- Enter the partnership and nonresident partner information. Fill in the applicable entity-type circle.
- Select the applicable affirmation: the partner will timely file the appropriate North Carolina income tax return and pay the tax due, or the partner is not subject to North Carolina income tax.
- Have the manager, officer, or fiduciary sign and date the form and provide a contact number.
- Submit the signed form with the partnership return.
The supplied text does not provide a mailing address or e-file instructions.
Common mistakes
- Using the wrong LLC classification: For an LLC, select the circle that matches its federal tax classification.
- Entering the wrong information for a disregarded entity: Enter the beneficial owner’s information in the nonresident partner section, and enter the disregarded entity’s name and taxpayer identification number in the designated fields.
- Assuming partnership payment replaces the partner’s return: Payment by the partnership on behalf of a corporate, partnership, non-grantor trust, or estate partner does not relieve that partner of filing a North Carolina tax return.
- Ignoring handwritten-form guidelines: Use blue or black ink, not red. Do not use dollar signs, commas, or other punctuation marks.
- Using incorrect print settings: Set page scaling to “none,” uncheck Auto-Rotate and Center, and do not print on both sides.
- Sending photocopies or the instruction page: Submit originals only, do not mix form types, and do not include the handwritten-form instruction page.
Questions people ask
Can an individual or grantor trust use Form NC-NPA?
No. Individuals and grantor trusts are not eligible, including those that are beneficial owners of disregarded entities.
Does a signed affirmation cover amended returns?
Yes. It applies to the original return, any amended returns for that year, and any proposed assessments of additional tax for that year.
Must the partner complete a new affirmation each year?
Yes. Form NC-NPA must be filed annually and submitted with the partnership return.
Does the partner still need to file a North Carolina return if the partnership pays the tax?
The form states that partnership payment on behalf of corporations, partnerships, non-grantor trusts, or estates does not relieve those partners of filing a North Carolina tax return.
Who signs the affirmation?
The signature field is for a manager, officer, or fiduciary. The form also asks for the date and that person’s contact number.