Records Requests Information

The North Carolina Department of Revenue (NCDOR) provides, at no charge, copies of taxpayer records to individuals, taxpayer representatives, and third party requesters who qualify.

A taxpayer, his or her designated representative, or authorized third parties, may request copies of tax returns or tax information allowed under N.C.G.S. § 105-259 but such requests are not public records requests. These requests may require a Power of Attorney or other required documentation.

Tax records provided by NCDOR are true and accurate copies of original records submitted by the taxpayer. Records are not certified, unless requested. Before a record requests can be honored, the required information must be provided by the individual taxpayer, the taxpayer's representative, or third party requester. Please review the applicable categories below to determine what records and information must be provided in order for the request to be processed.

Request for taxpayer records originates from three types of requesters: individuals, third party requesters, or court orders. Before a records request is approved by the NC Department of Revenue, specific requirements for a particular type of request must be provided by the requester.

The links below provide descriptions and requirements for each type of records request. These requirements must be satisfied before a records request can be accepted.

Types of records requests:

• Individual Taxpayer
• Third Party Requester
  • Taxpayer Information Authorization For Taxpayer Records -
    Form GEN-93 Not Required
     
  • Taxpayer Information Authorization For Taxpayer Records -
    Form GEN-93 Required
• Court Order
• Power of Attorney
• Public Records (Generally, taxpayer information may not be disclosed under the Public Records Act except as provided under N.C.G.S. §105-259).

For further assistance with your records request or estimated processing time needed to complete your request, please contact us.