IRMF Non-Filer

The Internal Revenue Service (IRS) submits federal tax information to the North Carolina Department of Revenue (NCDOR). The NCDOR utilizes federal tax information in many tax compliance initiatives.

The IRMF Non-filer Initiative identifies taxpayers who have not filed a federal or state individual income tax return for the tax year under review.

A Notice to File a Return is mailed to and informs the taxpayer that the NCDOR has no record of an individual income tax return for a specific tax year. The Notice is a request for the taxpayer to file a return for the year(s) indicated.

View an IRMF Notice to File a Return

Failure to respond to the Notice by the due date will result in you receiving a Notice of Individual Income Tax Assessment. We will compute your tax liability based on all income sources received by the Department along with other information available to the Department.

View a Notice of Individual Income Tax Assessment

North Carolina Taxpayers' Bill of Rights

Taxpayers with questions related to the Notice of Individual Income Tax Assessment should call the Notice Inquiry Line, 1 (877) 252-3252. Please have a copy of the notice, your Federal and State tax returns, and all W-2 forms available if you call.

Important telephone numbers regarding the IRMF Non-Filer Initiative: