Delinquent Notice

You received this notice because the Department's records indicate you did not file a return by its due date.

A few common scenarios include:

• The Department changed the taxpayer's filing frequency, but the taxpayer filed using an old filing frequency
• The taxpayer employed seasonal workers, or didn’t have any sales to report, and the taxpayer didn’t file a zero-tax due return
• The taxpayer forgot or neglected to file a return

You must file a return immediately, if you haven't already. You can file returns for most tax types through our website.

Watch the Understanding Your Notice - Delinquent Notice video that explains this notice and next steps.

You may need to amend the return that was filed and file returns for the periods that were not filed.

Contact the Department to determine the correct payment. Depending on the due date of your old filing frequency, late filing or payment penalties may have accrued.

If you already filed a return, call 1-877-252-3052 (toll-free). If you filed electronically, be ready to provide the confirmation number.

Even if you can’t pay, you should still file a return. There are separate penalties for failure to file and failure to pay. If a taxpayer files a return, and does not make a payment, they avoid the additional failure to file penalties.

If you do not file a return immediately, the Department will assess you based on the information available to the Department's staff.

If you are no longer in business, please submit the Out-of-Business Notification form (NC-BN).