North Carolina State Tax Amendment Form

You have the option to modify or revise a filed North Carolina State Income Tax Return for the 2024 Tax Year on eFile.com using Form D-400. For prior tax years, locate the correct Form D-400 based on the tax year. Remember to attach Form D-400AM along with your NC tax amendment Form D-400. The IRS will send you a notification to change an error on your Return, or you might have discovered an error yourself. 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.

If you need to file a federal amendment, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

Function

Description

North Carolina Tax Deadlines, Forms, Extension, Penalties

Instructions, Resources on how to prepare and e-File North Carolina Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a 2024 Tax Year NC + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and North Carolina Tax Returns

Prepare only a NC State Return

Step by step instructions on how to only Prepare - not e-File - one or more State Returns on eFile.com.

File a 2024 Tax Year North Carolina Tax Amendment

You can prepare a North Carolina Tax Amendment for the 2024 tax year here on eFile.com; the amendment can not be e-filed. After you have prepared the amendment, download the PDF from your My Account, check the box and mail in the form to the address listed below. For other tax years complete the form below before you print, sign and mail in the form.
Option 1: Sign into your eFile.com account, modify your IRS and or NC Return. In your My Account section, you will see 2 links: one PDF file of the current tax year and one that will say I'd like to view a working copy of my return. When you click on the second link, it will show you the modified or amended IRS and NC PDF files. Then, download, print, and check off the box Tax Amendment. Sign your updated NC Form D-400. Additionally, complete page 2 of this form D-400 Schedule AM and include it with you tax amendment.
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

Check this box on the NC Tax Return Form D-400. This Form can be used to file a: Tax Return, Tax Amendment, Change of Address.

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

2024 Tax Year only: Prepare online on eFile.com until the October deadline. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.

After the October deadline, Prepare, Print, Sign and Mail-In - see address above - your 2024 Tax Year - Form D-400 and 2024 Tax Year - 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 the 2024 Tax Year 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.

Will I get a bigger tax refund in 2026?

Many taxpayers can expect a bigger tax refund on their 2025 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2025 taxes, which is the tax return you'll file in 2026.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free Tax Refund Calculator 2025 to get a high-level understanding of your taxes.

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