Notice of Individual Income Tax Assessment
- Why did I receive a Notice of Individual Income Tax Assessment?
- What should I do now?
- How do I pay?
- How do I contact the Department?
Why did I receive a Notice of Individual Income Tax Assessment?
If you have received a Notice of Individual Income Tax Assessment, you have been assessed for income taxes due. You may have also previously received a "Notice of Intent to Assess" and failed to respond to that notice within 30 days.
Look on your previous "Notice of Intent to Assess" for the following Case ID's in the upper right grid of the notice: IRTF or IRMF
If you did not receive a prior notice, please look for one of the following in the "Explanation or Reason for Notice" section on your notice:
- "An adjustment has been made to change the federal taxable income as reported on your North Carolina return to the amount per your federal income tax return. The Internal Revenue Service has provided this information under Section 6103(d) of the Internal Revenue Code …. Please send your information attached to this notice within 45 days".
- "We have adjusted your State return based on information obtained from the Internal Revenue Service’s CP2000 document matching program under Section 6103(d) of the Internal Revenue Code … Please send us the information within 45 days of the date of this notice".
- "The Department's records indicate that you did not file a return. The Department has prepared a return based on information obtained from the Internal Revenue Service pursuant to Section 6103(d) of the Internal Revenue Code".
What should I do now?
Review the explanations above for instructions on how to respond to the specific Notice of Individual Income Tax Assessment.
Action is required within 45 days of the date of your notice.
How do I pay?
You have three different payment methods to choose from.
- Pay Online Now.
- Pay by credit/debit card or bank draft by phone at 1-877-252-3252.
- Please have a copy of your notice, Federal and State tax returns and all W-2 forms available when you call.
- Complete the voucher at the bottom of your notice and mail check or money order to PO Box 25000, Raleigh, NC, 27640-0002.
- Include a copy of the notice and enter the notice number on the memo line of your check or money order.
How do I contact the Department?
You may contact the Department toll-free 1-877-252-3252 if you have additional questions about your notice.
- Please make sure to have a copy of your notice, copies of your federal and state income tax returns and copies of all wage and income forms when you call.