IMF/FTI Match Initiative

Taxpayers receive a Notice of Individual Income Tax Assessment when the taxable income reported on their North Carolina return does match the amount reported on their federal income tax return. This notice shows the adjustment that the Department made to accurately report the correct amount on the NC return.

• The notice reflects tax, penalty and any interest owed by the taxpayer.
• The amount due is calculated by using information from the Internal Revenue Service.

If you agree with the assessment, pay the total amount due, or review your Payment Options and instructions.

If you do not agree with the assessment, you can:

• Provide information to show that our adjustment of your FTI is in error to: Correspondence Unit, P.O. Box 1168, Raleigh, NC, 27602.
• If you have already filed an amended state individual income tax return, please mail supporting documentation along with your notice to: Correspondence Unit, P.O. Box 1168, Raleigh, NC, 27602.
• Request the Department review the assessment as the first step in your appeals process. Your request for review must be received within 45 days of the date of the notice.

Action is required within 45 days of the date of the Notice of Individual Income Tax Assessment. This information is also found on your notice.

• Review Getting Started with Your State Income Taxes.
• Watch the How to Pay Your Individual Income Taxes Tutorial video.
• View the Taxpayers' Bill of Rights