Amended Return Refunds

Is there a deadline for filing an amended return?

Generally, amended returns on which you owe additional tax must be filed and the tax paid within three years after the date on which the original return was filed or within three years from the date required by law for filing the return, whichever is later.  Amended returns requesting a refund must be filed within the statute of limitations for refunds.

If a taxpayer files an amended return with the Internal Revenue Service that contains an adjustment that would increase the amount of state tax payable, the taxpayer must file an amended North Carolina return within six months of filing the federal amended return. If the taxpayer does not timely file the amended North Carolina return, the Department may propose an assessment within three years from the date the return was due to be filed or three years from the date the federal amended return was filed with the Internal Revenue Service, whichever is later.  The date the federal amended return was filed is presumed to be the date recorded by the Internal Revenue Service. If a taxpayer files an amended return with the Internal Revenue Service that contains an adjustment that would decrease the amount of state tax payable, the taxpayer may file an amended North Carolina return subject to the requirements of G.S. 105-241.6.

If the Internal Revenue Service makes changes to an individual’s federal return, the individual must report the changes to the state by filing an amended return within six months from the date the report from the Internal Revenue Service is received by the taxpayer.  If an individual does not amend the state return to reflect the federal changes and the Department receives the report from the Internal Revenue Service, an assessment may be made by the Department within three years from the date of receipt of the report, and the individual’s right to any refund which might have been due by reason of the change is forfeited. 

For more information on filing an amended tax return within the statute of limitations, see the Personal Taxes Division Bulletins. 

Is interest paid on amended refunds?

If an amended refund is not processed within forty-five days after the date the original return was filed or the date the original return was due, whichever is later, interest will be paid.

How can I check on my amended refund?

Call the Department of Revenue toll-free at 1-877-252-4052.

Where can I find more information about amending my return?

Additional information is provided in the Personal Taxes Division Bulletins and Form D-401 Individual Income Tax Instructions.