When, Where and How to File Your Amended Individual Income Tax Return

Unless otherwise noted, the following information applies to individuals for tax year 2023. For information about another tax year, please review the Department’s Instructions and Bulletins for that year.

When

You must file an amended 2023 tax return if:

  1. You made an error or received additional information after you filed your 2023 North Carolina state income tax return.
  2. You need to report a net operating loss carryback.
  3. The Internal Revenue Service made changes to your 2023 federal return.  You must report the changes to the state by filing an amended return within six months from the date you receive a report from the IRS.  If you do not amend your state return to reflect the federal changes and the Department receives a report from the Internal Revenue Service, an assessment may be made by the Department within three years from the date of receipt of the report.  You also forfeit your right to any refund, which might have been due because of the federal changes.
  4. You voluntarily filed an amended 2023 federal income tax return with the Internal Revenue Service and the return contains adjustments that increase the amount of your state tax payable.  The North Carolina amended return must be filed within six months of filing the federal amended return.  If you file the North Carolina amended return within the time required by law, the period for the Department to propose an assessment against you for any tax due is one year after the state amended return is filed or three years after the original return was filed or due to be filed, whichever is later.  If you do not file the North Carolina amended return within the time period required by law, the period for the Department to propose an assessment against you for any tax due is three years after the date the federal amended return was filed with the Internal Revenue Service.  Note: If you voluntarily file an amended federal return with the Internal Revenue Service and the return contains adjustments that decrease the amount of your state tax payable, the state amended return must be filed within the general statute of limitations for refunds.  The general statute of limitation for obtaining a refund of an overpayment is the later of the following (1) three years after the due date of the return, or (2) two years after the payment of the tax.  If a valid extension is filed, a refund claimed on an amended return may be filed within three years from the extended due date.

Where

You can obtain forms online, by mail, by calling toll-free at 1-877-252-3052, or by visiting one of our service centers. Mail the completed forms to the North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0640.

How

When filing an amended North Carolina individual income tax return, fill in the "Amended Return" circle located at the top right of Form D-400.  Attach Form D-400 Schedule AM to the front of Form D-400.  You must attach the following information to your amended return, when applicable, as documentation to support the changes:

  • A copy of a federal audit report
  • A copy of federal Form 1040X and supporting federal schedules and forms if changes are also applicable to your federal return.
  • W-2 and 1099 statements to verify a change in income tax withheld.
  • NC K-1 to verify tax payments made by a pass-through entity.
  • Federal Form 1040X or Form 1045, including Schedule A and B, if amending as a result of a net operating loss.
  • Any other required schedule or supporting form

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.  Note: If you filed forms D-400 Schedule S, D-400 Schedule A, D-400 Schedule PN, D-400 Schedule PN-1, or D-400TC with your original return, you MUST file these forms with your amended return, even if there are no changes to these forms.

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