Notice of Intent to Assess


Why did I receive a Notice of Intent to Assess?

The Department has many different programs and initiatives to identify taxpayers who have failed to file tax returns, failed to pay taxes owed, underpaid their taxes and other situations in which taxes are owed.

To determine why you received a notice, look at the grid on the top right of your “Notice of Intent to Assess” and find one of the following "Case ID" codes: IRTF or IRMF.

What should I do now?

If you agree with the notice, pay the total amount due. Payment options are listed on your notice, and in the section below.

Paying the tax due does not alleviate your filing requirement per §105-153.8 of the North Carolina General Statutes.

If you do not agree with the notice:

  1. File a NC individual income tax return that reflects the correct amount of tax due, including penalties and interest.

Send your return to:

NC Department of Revenue

Central Examination Section

PO Box 871

Raleigh, NC 27602-0871


Include with your NC return:

  • A copy of the Notice of Intent to Assess
  • 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 telephone 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.


     2. If you did file a return, provide a copy of the return and evidence that you paid any tax that was due.


     3. Provide an explanation why a return was not required to be filed along with supporting documentation and tax returns from other states, if applicable.

Action is required within 30 days of the date of the notice. This information can also be found on the insert mailed with the notice to you.

View the Taxpayers' Bill of Rights

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How do I pay?

You have three different payment methods to choose from.

  1. Pay online.
  2. Create a personalized voucher online to mail with your payment. Choose the appropriate tax year under the heading "Individual Income Tax Forms and Instructions" and from the list of forms choose the D-400V Individual Income Payment Voucher. Fill in the requested information, print the form and mail along with your payment to: NC Department of Revenue, PO Box 25000, Raleigh, NC, 27640-0640. Using this voucher allows us to process your payment more accurately.
  3. Complete the payment voucher attached to the bottom of your notice and mail along with your payment to NC Department of Revenue, PO Box 25000, Raleigh, NC, 27640-0640.


How do I contact the department?

You may contact the department through our toll-free lines if you have additional questions.

Look for the “Case ID” in the top right grid and call one of the following numbers.

IRTF – 1-877-919-1019, enter the project code 10013
IRMF – 1-877-919-1019, enter project code 10015