Notice to File a Return

Why did I receive a Notice to File a Return?

The Department has many different programs and initiatives to identify taxpayers who have failed to file tax returns, failed to pay taxes owed, underpaid their taxes and other situations in which taxes are owed.

To determine why you received a notice, look at the grid on the top right of your “Notice to File a Return” and find one of the following "Case ID" codes: IRTF or IRMF.

What should I do now?

Complete your North Carolina Individual Income Tax Return and send it to:

NC Department of Revenue

PO Box 25000

Raleigh, NC 27640-0640

 

Include with your NC return:

  • A copy of the Notice to File a Return 

  • A copy of your Federal Tax return with all schedules

  • Documentation to support deductions and/or credits claimed

  • Wage and Tax Statements (W-2s)

  • Your daytime telephone number

  • Any additional information relevant for the tax year in question

Failure to mail your return to the correct address may result in you receiving a Notice of Individual Income Tax Assessment.

 

If you believe that you are NOT REQUIRED to file -

Send your correspondence to:

NC Department of Revenue

Central Examination Section

PO Box 871

Raleigh, NC 27602-0871

 

In addition to any applicable documentation listed above, your response should also include:

  • An explanation as to why you have no filing requirement
  • Copies of tax returns filed with other states, if applicable

If you have previously filed a return –

  • Provide a copy of the return and evidence that any tax due was paid.

Action is required within 30 days of the date of the notice.

This information can also be found on the insert mailed with the notice to you.

View the Taxpayers' Bill of Rights

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How do I contact the department?

You may contact the department through our toll-free lines if you have additional questions.

Look for the “Case ID” in the top right grid and call one of the following numbers.

IRTF – 1-877-919-1019, enter the project code 1120213
IRMF – 1-877-919-1019, enter project code 1120215

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