Prior Year E-File Resources

Beginning with the 2012 filing season, the North Carolina Department of Revenue began accepting e-filed Individual Income tax returns for prior years. Currently, we accept Individual Income Tax Returns for tax years 2011 and 2012.

For tax years prior to 2011, the return must be filed by paper.

Taxpayers

Taxpayers wanting to file a prior year tax return electronically must use approved software for the tax year that’s being filed. You can either contact a tax professional who utilizes approved tax preparation software or choose approved tax preparation software to prepare your individual income tax return on a personal computer.

Approved Software Vendors

North Carolina is accepting electronically filed prior year returns for tax years 2011 and 2012; however you will need to contact the software company to determine if the product supports the capability to electronically file returns for those tax years. Any questions about a particular service or company should be directed to the company providing the service and not NCDOR. To find out how to contact the company, please refer to the company's web site for their customer service options.

Refunds

The general statute of limitations for obtaining a refund for an overpayment of tax applies unless an exception exists. The statute of limitations for obtaining a refund is generally three years after the due date of the return or two years after payment of the tax, whichever is later. Withholding and estimated tax payments are treated as payments received by the due date. However, there are exceptions to the general statute of limitations. For a complete list of exceptions to the statute of limitations for refunds, please refer to G.S. 105-241.6(b).

You may check the status of your refund online at Where’s My Refund? You may also call our automated refund inquiry line toll free at 1-877-252-4052. When you inquire about your refund, you will be asked to enter the first social security number as shown on your return and the exact amount of refund as shown on your return.

This refund information is available online and by telephone 24 hours per day, 7 days per week. Refund information is updated by 6 p.m. daily. Please wait 24 hours before inquiring again.

Balance Due

The general statute of limitations for proposing an assessment applies unless an exception exists. The statute of limitations for proposing a tax assessment is generally three years after the due date of the return or three years after the taxpayer filed the return, whichever is later. However, there are exceptions to the general statute of limitations. For a complete list of exceptions to the statute of limitations for proposing an assessment, please refer to G.S. 105-241.8(b).

You cannot submit payment of tax with your electronically filed individual income tax return. However, you have two payment options to choose from; online payment or by mail.

Online

You can pay your tax online using the Department’s D-400V Individual Income Payment application. Payments can be made by bank draft and credit or debit card using Visa or MasterCard. Paying by bank draft is free. There is a convenience fee if you choose to pay by credit or debit card. The fee is calculated as $2.00 for every $100.00 increment of your tax payment and is nonrefundable.

Mail

You can also pay by check or money order. Do not send cash. The Department will not accept a check, money order, or cashier's check unless it is drawn on a U.S. (domestic) bank and the funds are payable in U.S. dollars.

Make your check or money order payable to the N.C. Department of Revenue. Write the tax year along with "D-400" and your name, address, and social security number on your payment. If you are filing a joint return, write both social security numbers on your payment in the order that they appear on the return.

If you do not use tax software to prepare your return, you may go to our website and generate a personalized Form D-400V Individual Income Payment Voucher. Create and print the voucher and mail it, along with your payment to the North Carolina Department of Revenue, PO Box 25000, Raleigh NC 27640-0640. If you use tax software to prepare your return, be sure to include with your return and payment the Form D-400V generated by the software package.

If further assistance is needed, you may contact taxpayer assistance Monday through Friday (excluding holidays) between the hours of 8:00 am and 5:00 pm EST, at 1-877-252-3052.