Payment Agreement Installment Notice

For the fastest processing, pay online. Have the notice number available when paying.

• Make the installment payment at least 15 days before the due date to allow time for processing.
• The Installment Agreement payment must be received and processed by the Due Date.

The agreement will be in default if you cannot make a scheduled payment, or a payment is returned to us from your bank or financial institution.

• To avoid default, pay online within 10 days.
• If the payment was returned from the bank, the amount must equal the scheduled payment plus a returned check penalty (10% of the scheduled payment amount.)

If the agreement goes into default, the Department may begin forced collection actions immediately. Examples could include:

• Deducting 10% of the taxpayer's wages paid before deductions
• Freezing funds in the taxpayer's bank account
• Seizing personal or business assets

For more information, review the requirements for Installment Payment Agreements.

The NC Statutes require that the Department send a Notice of Collection for all past due taxes.

Please disregard the Notice of Collection if it is for past due taxes being paid as part of this agreement.