When, Where and How to File Your Amended Individual Income Tax Return
Amended returns are filed by taxpayers who need to change their original return. For tax year 2016, you no longer use a separate tax form (Form D-400X) to amend your original return. All changes will be made on Form D-400. For further information, see Page 18, instructions for Filing 2016 Amended Returns in the North Carolina Individual Income Tax Instructions (Form D-401). An amended return is necessary if you overstated or understated your income, deductions, payments, or tax credits, or changed your filing status. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. By filing an amended return you are correcting your tax records. Your amended return may result in either a refund or additional tax. You must pay any additional tax with the amended return.
For tax year 2016, 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, 2016 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).
Your amended refund return must normally be filed within 3 years of the date the original return was due, including any approved extensions, or within 2 years after the tax was paid, whichever is later. If you need to amend your return because of federal determinations, worthless debts or securities, capital loss carrybacks, net operating loss carrybacks, or certain events, you have even more time to make these changes. 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. You must file the amended return within 7 years from the date the original return was due to receive a refund resulting from worthless debts or securities. You must amend your return due to capital loss or net operating loss carrybacks within 3 years from the due date of the return for the year in which the loss was incurred. 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, Exception to the General Statute of Limitations for Certain Events.
Your amended tax due return must be filed with payment of the additional balance due within 3 years after the date your original return was filed or within 3 years from the date required by law for filing the return, whichever is later. The due date required by law for most taxpayers is April 15th.
If the IRS changes your federal return, you must amend your State return within 6 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 3 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.
You can obtain an amended return or Form D400 Schedule AM online, by mail, by calling toll-free at 1-877-252-3052, or by visiting one of our service centers. Mail the completed form to the North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0640.
Be sure to include a copy of your Federal Form 1040X if you were also required to amend your federal return. Please attach any schedules necessary to support your changes. This would include the following items: a copy of a federal audit report, W-2s and 1099s to verify a change in income tax withheld, NC K-1 to verify tax payments made by a pass-through entity, or Federal Form 1045, including Schedule A and B, if amending as a result of a net operating loss.
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