Confirmation of Installment Payment Agreement
This notice confirms the details of a taxpayer's Installment Payment Agreement, also known as a payment plan. A taxpayer receives this notice if they request a payment plan, the request met the Department's requirements, and it was accepted.
A taxpayer is not required to respond to this notice.
Frequently Asked Questions
Begin making payments by the first installment date listed on this notice.
For faster processing, pay online. If you can’t pay online, you will receive a reminder notice with a detachable payment coupon before each scheduled payment.
Keep in mind that interest continues to accrue on any unpaid tax liability despite the taxpayer making payments.
Review our Installment Payment Agreement page. For additional questions, call 1-877-252-3252.
Review our Installment Payment Agreement page for a full list of requirements. While you met the requirements to request an agreement, you must also continue to meet certain requirements during the entire term of their agreement. These include:
- Filing and paying all returns in full
- Filing and paying estimated income taxes
- Providing additional information, as needed
If you cannot make a scheduled payment, or if a payment is returned as insufficient funds to the Department from your bank, or financial institution, then your agreement will be in default.
- You can avoid being in default by paying online within 10 days.
- You must make the scheduled payment plus a returned check penalty (10% of the payment amount).
If an installment payment agreement goes into default: The Department may begin forced collection actions immediately. Examples could include:
- Deducting 10% of the taxpayer's wages
- Freezing funds in the taxpayer's bank account
- Seizing personal or business assets
The NC General Statutes require the Department to send a Notice of Collection (NOC) for all past due taxes.
Please disregard the NOC notice if it is for past due taxes that you are paying as part of this agreement.
This page was last modified on 01/16/2026