FAQs for OFP Filers whose Sales and Use Tax Filing Frequency Changed Effective October 1, 2021 What is the issue? You may not see the correct filing periods when attempting to file sales and use tax returns online for periods ending on or before September 30, 2021. How do I know if I am impacted? If your filing frequency changed effective October 1, 2021, you may be impacted by the issue. You should have received a letter in August from the North Carolina Department of Revenue notifying you that your sales and use tax filing frequency changed. I do not see the correct filing period. How should I file my return for the period ending September 30, 2021? Follow these steps: Login to OFP and follow the instructions until you get to the screen to select the Period Ending. Select the period ending 09/30/2021 in the drop down in OFP as shown in Figure 1. Complete the remaining portion of your return based on your correct filing frequency for the period ending September 30, 2021. This is not your new filing frequency which starts on October 1, 2021. Examples If you were a monthly filer for the period ending September 30, 2021, you should report your tax liability for the period September 1, 2021 through September 30, 2021. If you were a quarterly filer for the period ending September 30, 2021, you should report your tax liability for the period July 1, 2021 through September 30, 2021. Continue filing and paying as you normally would. Figure 1 What if I need to file a past due return for a period ending prior to September 30, 2021 and do not have the correct filing period online? You will need to file and pay prior delinquent periods using a paper form. You can find the Form E-500 web-fill on the Department’s website. You should mail the return and any payment to the address on the bottom of the form. What do I do if I have additional questions? You may call the Department at (877) 252-3052.
FAQs for OFP Filers whose Sales and Use Tax Filing Frequency Changed Effective October 1, 2021 What is the issue? You may not see the correct filing periods when attempting to file sales and use tax returns online for periods ending on or before September 30, 2021. How do I know if I am impacted? If your filing frequency changed effective October 1, 2021, you may be impacted by the issue. You should have received a letter in August from the North Carolina Department of Revenue notifying you that your sales and use tax filing frequency changed. I do not see the correct filing period. How should I file my return for the period ending September 30, 2021? Follow these steps: Login to OFP and follow the instructions until you get to the screen to select the Period Ending. Select the period ending 09/30/2021 in the drop down in OFP as shown in Figure 1. Complete the remaining portion of your return based on your correct filing frequency for the period ending September 30, 2021. This is not your new filing frequency which starts on October 1, 2021. Examples If you were a monthly filer for the period ending September 30, 2021, you should report your tax liability for the period September 1, 2021 through September 30, 2021. If you were a quarterly filer for the period ending September 30, 2021, you should report your tax liability for the period July 1, 2021 through September 30, 2021. Continue filing and paying as you normally would. Figure 1 What if I need to file a past due return for a period ending prior to September 30, 2021 and do not have the correct filing period online? You will need to file and pay prior delinquent periods using a paper form. You can find the Form E-500 web-fill on the Department’s website. You should mail the return and any payment to the address on the bottom of the form. What do I do if I have additional questions? You may call the Department at (877) 252-3052.
