How to File a North Carolina Tax Amendment
When Do I Need to File My North Carolina Amendment?
You can file your North Carolina tax amendment within 3 years from the due date of the original tax return or within a period of 2 years since the income tax was paid (whichever date is later). If you filed an extension, you can claim your refund within a period of 3 years.
How Do I Fix My Accepted North Carolina Tax Return or File My North Carolina Tax Return?
If you need to make corrections to your income tax return that you already filed, then you need to file a tax amendment form. Here's how:
- Download and complete Form D-400X.
- Print out the form and mail it to: N.C. Dept. of Revenue, P.O. Box 25000, Raleigh, NC 27640-0640.
North Carolina State Tax Amendment Forms (Download, Fill Out, Print, and Mail)
For Tax Years 2016 and 2015, complete Form D-400 an attach D-400 Schedule AM to the front of your amended return.
Use Form D-400X for Tax Years 2014, 2013, and 2012.
For Tax Years 2011 and earlier, you must complete a corrected Form D-400 with the amended indicator filled in for the Tax Year you are amending AND you must also complete Form D-400X-WS and attach it to the front of the corrected D-400. Do not send a copy of the original return.
How Do I Check the Status of My Amended North Carolina Tax Return?
Call the North Carolina Department of Revenue at 1-877-252-3052.
What Are the Penalties, Interest, and Fees Associated With North Carolina Tax Amendments?
The state of North Carolina imposes a number of penalties. They include a late filing penalty, late payment penalty, a penalty for failing to report changes made by IRS, negligence penalty, a collection assistance fee, a bad check penalty, and a fraud penalty.
A late filing penalty is assessed when you don't file by the due date, is 5% of the unpaid tax per month, and cannot exceed 25% of the income tax due.
A late payment penalty is assessed at 10% of the tax due when the income tax is not paid by the due date. In case you get an extension and pay 90% or more of your income tax by the original due date, then you don't have to pay a late penalty fee as long as you pay the tax by the extended deadline.
A penalty for failing to report changes made by the IRS within a period of 6 months since receiving the report of the changes is 5% per month, and can't exceed 25% of the income tax.
A negligence penalty is assessed when you under report your income, over report your deductions or credits, or make incorrect adjustments to your taxable income, and is 10% or 25% of the tax due. Also, if you are charged with a negligence penalty by the IRS, then you will also be charged with a negligence penalty by the state of North Carolina.
A collection assistance fee is charged when you don't pay your overdue tax debt, and is 20% of any payment due, including tax, penalty and unpaid interest.
A bad check penalty is 10% of the tax due and can't exceed $1,000.
A fraud penalty is imposed in case of discovery of fraud or misrepresentation with the intention to evade and deceive the Department of Revenue to avoid paying the tax, and is 50% of the tax due.
The state of North Carolina charges interest on any unpaid tax payments and is compounded on a monthly basis starting from the date the tax was due.
Where Do I Mail My Amended North Carolina Tax Return?- North Carolina Mailing Address:
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
North Carolina Department of Revenue Phone Number: 1-877-252-3052
North Carolina Department of Revenue
Where Can I Find More North Carolina Income Tax Information?
How Do I File My North Carolina Tax Return Only?
Where is my North Carolina State Tax Refund?
North Carolina Extension
North Carolina Taxes
What If I Need to Correct My Accepted Federal Tax Return?
Learn how to file an IRS tax amendment.