How to file a North Carolina Tax Amendment

amend North Carolina taxes
North Carolina
"The Old North State"

If you need to change or amend an accepted North Carolina State Income Tax Return for the current or previous Tax Year you need to complete Form D-400 and D-400 Schedule AM (Amended Schedule). Forms 400 and D-400 Schedule AM are Forms used for the Tax Return and Tax Amendment. You can prepare a 2018 North Carolina Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X -to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the North Carolina Tax Agency, thus you should file a North Carolina Tax Amendment within one year. 

Function
Description
Prepare only a NC State Return
with a State Only Code: FreeFed19
File a 2018 North Carolina Tax Amendment
You cannot eFile a NC Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print your updated NC Form D-400 under My Account. Then, download, complete D-400 Schedule AM (amended schedule). Attach D-400 Schedule AM to your updated Form D-400, sign the amended return and mail it to one of the addresses listed below.
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign NC Form D-400 and D-400 Schedule AM- Print, Mail the Form to NC Tax Department to:
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
NC Tax Amendment Form D-400
This Form can be used to file an: Income Tax Return, Tax Amendment, Change of Address. Complete a new Form D-400 and attach a completed D-400 Schedule AM to the Form.
Step 1: Select the NC D-400 by Tax Year below
Step 2: Complete D-400 Schedule AM
Step 3: Sign, Mail Form D-400 and D-400 Schedule AM to one of the addresses listed above
Tax Year 2018 only: Prepare online on eFile.com until Oct. 15, 2019. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2018 - Form D-400 and Tax Year 2018 - Form D-400 Schedule AM
How to correct a rejected Tax Return
If your NC Tax Return was rejected by the NC Tax Agency - not eFile.com - instructions on how to correct a rejected North Carolina Tax Return.
For all Tax Years prior to 2018 Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment by Tax Year as soon as possible. Be aware that for Tax Year 2014 and earlier amended returns, residents should only complete Form D-400X. You will also file an IRS Tax Amendment Form 1040X.
Check Your NC Tax Amendment Status
1. Call the NC Department of Revenue at 1-877-252-3052.
2. Contact the NC Department of Revenue.
North Carolina Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in North Carolina tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended North Carolina return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional North Carolina Tax Income Taxes Deadlines
North Carolina Income Tax Penalties
Find out how North Carolina Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.