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.
- Taxpayer Self-Help
- Tax Information
- 2014 Individual Income Tax Law Changes
- Income Tax Estimator
- Understanding Your Notice
- Collections – Past Due Taxes
- Taxpayer Advocate
- Armed Forces
- Resolving Disputes
- Periodic Review of Existing Rules
- Property Auctions
- Reports and Statistics
- Tax Seminars
- Identity Theft