Notice to File a Return
The Department sends a Notice to File a Return to taxpayers identified by its different programs and initiatives. These include taxpayers who: failed to file tax returns, failed to pay taxes owed, underpaid their taxes, and other situations of tax debt.
Action is required within 30 days of the date of the notice.
To determine why you received a Notice to File a Return, look for the following Case ID codes in the upper right grid of the notice: IRTF or IRMF.
IRTF and IRMF Information
IRTF: The Internal Revenue Service (IRS) identifies taxpayers that filed a federal individual income tax return with a North Carolina address but failed to file a North Carolina individual income tax return.
For additional questions, call 1-877-919-1019. Enter the project code 1120213.
IRMF: The Internal Revenue Service (IRS) identifies taxpayers who have not filed a federal or state individual income tax return for the tax year under review.
For additional questions, call 1-877-919-1019. Enter project code 1120215.
If you have received this notice, you must take action.
Common Scenarios
Complete your North Carolina Individual Income Tax Return.
Send it to the NC Department of Revenue, PO Box 25000, Raleigh, NC 27640-0640.
Include these items 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 phone 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.
Send your correspondence to:
NC Department of Revenue
Central Examination Section
PO Box 1661
Raleigh, NC 27602-1661
Include in your response all applicable documentation for filing a NC return, and the following:
- An explanation of why you have no filing requirement
- Copies of tax returns filed with other states, if applicable
Failure to mail your return to the correct address may result in you receiving a Notice of Individual Income Tax Assessment.
Provide a copy of the return and evidence that any tax due was paid.
The Taxpayers' Bill of Rights information is found on the insert mailed with your notice.
This page was last modified on 01/16/2026