IRMF Non-Filer

The Internal Revenue Service (IRS) submits federal tax information to the North Carolina Department of Revenue (NCDOR). The NCDOR utilizes federal tax information in many tax compliance initiatives. The IRMF Non-filer Initiative identifies taxpayers who have not filed a federal or state individual income tax return for the tax year under review. 

The NCDOR mails a Notice to File a Return to inform the taxpayer that we have no record of an individual income tax return for a specific tax year. This notice is a request for the taxpayer to file a return for the year(s) indicated.

Failure to respond to the Notice to File a Return by the due date will result in you receiving a Notice of Individual Income Tax Assessment. We will compute your tax liability based on all income sources received by the Department along with other information available to the Department.

Where can I get more information?

For questions about your notice(s), you can call:

• Notice to File a Return: 1-877-919-1019. Enter project code 1120215.
• Notice of Individual Income Tax Assessment: The Notice Inquiry Line at (877) 252-3252. 

Note: Please have a copy of the notice, your Federal and State tax returns, and all W-2 forms available when you call.