How To Amend Your Return
If you make a mistake when you fill out your return,
you can correct it. Here's how.
I filed my income tax form wrong. What should I do?
- You should amend your return as soon as possible after you determine that your original return was filed incorrectly. New for tax year 2015, you must use Form D-400 to amend your original North Carolina individual income tax return. You must fill in the circle on Form D-400 indicating Amended Return, complete and attach Form D-400 Schedule AM, 2015 North Carolina Amended Schedule to the front of Form D-400, and attach all required schedules and supporting forms. Note: You no longer use a separate tax form (Form D-400X) to amend your original return. For additional information, see 2015 North Carolina individual income tax instructions (Form D-401), page 17, Instructions for Filing 2015 Amended Returns. For tax year 2014, use Form D-400X, Amended North Carolina Individual Income Tax Return 2014. For tax year 2013, use Form D-400X, Amended North Carolina Individual Income Tax Return 2013. For tax year 2012, use Form D-400X, Amended North Carolina Individual Income Tax Return 2012. For tax years 2009 through 2011, you must complete a corrected Form D-400, Individual Income Tax Return with the amended indicator filled in for the tax year you are amending AND you must also complete Form D-400X-WS, Worksheet for Amending Individual Income Tax Return, and attach it to the front of the corrected D-400, Individual Income Tax Return. Do not send a copy of the original return. For tax years 2008 and prior, use Form D-400X, Amended North Carolina Individual Income Tax Return.
Is there a deadline for filing an amended return?
- Amended returns requesting refunds must normally be filed within three years of the date the original return was due,
including any approved extensions, or within two years after the tax was paid, whichever is later. However,
special rules extending the time for filing refund claims beyond the normal three-year statute of limitations
apply to overpayments attributable to (1) federal determinations; (2) worthless debts or securities, (3) capital loss carrybacks, (4) net operating loss carrybacks, or (5) certain events. If a taxpayer files a timely return reflecting a federal determination the period of time for requesting a refund is one year after the return reflecting the federal determination is filed or three years after the original return was filed or due to be filed, whichever is later. For overpayments resulting from worthless debts or securities, the period of
time for requesting a refund is seven years; for overpayments resulting from capital loss or net operating
loss carrybacks, the period of time is three years from the due date of the return for the year in which the
loss was incurred rather than three years from the due date of the return for the year to which the loss is
carried back. If an individual is subject to a contingent event or an event or condition other than a contingent event and files notice with the Secretary of Revenue, the period to request a refund of an overpayment is six months after the event concludes. For additional information, please see Exception to the General Statute of Limitations for Certain Events. Amended returns showing additional tax due should be filed and the tax and interest paid as soon as the additional tax is determined to avoid additional interest charges.
If the IRS changes your federal return, you must amend your State return within six months from the date the
federal report is received. If you do not amend your State return to reflect the federal changes and the
Department of Revenue receives the report from the IRS, an assessment may be made by the Department within
three years from the date the Department received the report, and you forfeit your right to any refund which might have
been due by reason of the changes.
Is interest paid on amended refunds?
- If an amended refund is not processed within forty-five days
after the date the original return was filed or the date the original return
was due, whichever is later, interest will be paid.
How can I check on my amended refund?
- Call the Department of Revenue toll-free at 1-877-252-4052.