Attachment and Garnishment – Taxpayer Copy

For more information, review the Garnishment FAQs, and watch the Understanding a Garnishment Notice video to learn more about why you received this notice.

Review our Paying and Responding to Your Notice playlist for videos about paying a bill or notice, requesting an installment payment agreement, also known as a payment plan, and more.

If there are additional questions, call 1-877-252-3252.

There are three ways the taxpayer can respond to a garnishment:

• Pay the full total tax liability. Pay the amount shown due on the taxpayer's notice now to avoid accruing additional interest. The Department will send a garnishment release letter to the taxpayer's employer once the tax liability is paid in full.
  • If this is a bank garnishment, do not use the account that is being garnished. The taxpayer must pay using a different account.
• Set up an Installment Payment Agreement. The Department may consider releasing a garnishment if all three of the following requirements are met:
  • The garnishment is attached to wages and/or salaries.
  • The taxpayer has not defaulted a previous Installment Agreement on the same tax period(s).
  • The taxpayer meets the requirements to enter into an installment agreement. G.S. 105-237(b).
• Leave the garnishment in effect. The taxpayer does not have to take any action if they cannot pay in full or set up an Installment Payment Agreement.

A bank garnishment results in a taxpayer's bank, or financial institution, freezing the funds in their account. The taxpayer may not be able to access their account during this time.

The taxpayer's bank will withdraw funds up to the amount shown due on their notice. 

Contact your bank if you have questions about your account.

You may have received a garnishment this year, but you can take steps to avoid receiving one next year.

Use the Income Tax Estimator to estimate what you may owe.

If you have a balance due: Adjust your NC-4 to increase the amount of tax withheld from each paycheck or increase the amount of quarterly estimated income tax payments.

If you have a balance due the next time you file: File early and schedule payments up until the due date.