This initiative identifies taxpayers who filed a federal individual income tax return with a North Carolina address but did not file a North Carolina individual income tax return with the state for the year indicated on the notice.
Taxpayers receive a "Notice of Intent to Assess for Failure to File North Carolina Return" to inform them that the NC Department of Revenue has no record of an individual income tax return for the specific tax year noted in the grid at the top, right of the notice.
This notice reflects tax, penalty and any interest owed by the taxpayer. The amount due is calculated by using the information filed on your federal return as a substitute for your NC return.
A response is required within 30 days of the date of the notice.
- File and Pay Taxes
- Find Tax FAQs
- Find Tax Information
- Pay a Bill or Notice
- Request an Installment Agreement
- Understand My Notice
- Collections – Past Due Taxes
- Periodic Review of Existing Rules
- Reports and Statistics
- Resolving Disputes
- Identity Theft
- Individual Income Tax Estimator
- Individual Income Tax Rates
- Sales and Use Tax Rates
- Taxpayer Advocate
- Taxpayer Self-Help