Frequently Asked Questions about the Individual Income Tax Debt Payment Program
Contact one of the Department's Service Center locations located across the state.
Taxpayers who pay the balance of tax and interest will have unpaid penalties and fees waived.
This time limited program begins on January 17, 2012 and concludes on April 30, 2012.
Taxpayers who have received a notice and have an unpaid individual income tax liability may be eligible to participate.
No. All assessed individual income tax liability must be paid for a taxpayer to participate in the program.
The Department will waive all unpaid penalties except for a civil fraud penalty assessed pursuant to N.C.G.S. 105-236 (a) (6).
As long as the balance of tax and interest is paid by April 30, 2012, a taxpayer will still have eligible penalties and fee waived.
Yes. The lien will not be satisfied until the tax and interest has been paid. However, at the taxpayer’s request, the Department will provide a conditional lien release letter if the taxpayer is attempting to borrow the funds from a financial institution.
No. Only unpaid penalties and fee will be waived upon payment of tax and interest. Refunds will not be issued on previously paid penalties and fees.
Yes. If the conviction is not related to the tax year(s) the taxpayer wishes to pay through the program.
Taxpayers currently in bankruptcy should consult their legal counsel regarding participation in the program.
No. A 2011 tax refund cannot be included in the payment plan for an unpaid balance. However, refunds may be automatically applied by the Department and the unpaid balance will be reduced by the amount claimed.
For more information, contact one of the Department's Service Center locations located across the state.
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