IRTF Non-Filer Initiative

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 IRTF Non-filer Initiative identifies taxpayers that filed a federal individual income tax return with a NC address but failed to file a NC individual income tax return.

What happens next?

The NCDOR mails the taxpayer a Notice to File a Return when we do not have a record of an individual income tax return for a specific tax year. The Notice is a request for the taxpayer to file a return for the year(s) indicated.

If you fail to respond to the Notice by the due date: 

• You will receive a Notice of Individual Income Tax Assessment.
• We will compute your tax liability based on the federal tax return you filed with the IRS, 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 1120213.
• 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.

View the Taxpayers' Bill of Rights.