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. An amended return is necessary if you overstated or understated your income, deductions, payments, or tax credits, or changed your filing status. 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.
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 worthless debts or securities, capital loss carrybacks, net operating loss carrybacks, or certain events, you have even more time to make these changes. 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. Limited-Time Extension of the Statute of Limitations: An airline employee, or surviving spouse of an airline employee that meets all four conditions has until October 15, 2015 to file a claim for refund of individual income tax paid to North Carolina on an airline payment that the airline employee later transferred into a traditional IRA. For additional information, please see Important Notice dated May 6, 2015, Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Individual Income Tax Paid on Amounts Received as a Result of an Airline Carrier Bankruptcy. 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 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.
- 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