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How To Amend Your Return

If you make a mistake when you fill out your return, you can correct it. Here's how.

I filed my income tax form wrong. What should I do?

  • If you need to amend your 2018 individual income tax return, complete and file (1) "Form D-400" (fill in the applicable Amended Return circle), (2) "Form D-400 Schedule AM," 2018 North Carolina Amended Schedule, and (3) any applicable schedules (i.e. "Form D-400, Schedule S," "Form D-400 Schedule PN," "Form D400TC," etc.)
  • For tax years 2015, 2016, or 2017, complete and file that year's Form D-400, Form D-400 Schedule AM, and any applicable schedules.
  • For tax years 2012, 2013, or 2014 use the appropriate year's Form D-400X for filing an amended return.
  • For tax years 2009 through 2011, complete a corrected Form D-400, "Individual Income tax return," with the amended indicator filled in for the tax year they are amending.  Individual must also complete Form D-400X-WS, "Worksheet for Amending Individual Income tax Return," and attach it to the front of the corrected Form D-400, "Individual Income tax Return."  Do not send a copy of the original return.

Is there a deadline for filing an amended return?

  • Amended returns requesting refunds must normally be filed within three years of the date the original return was due, including any approved extensions, or within two years after the tax was paid, whichever is later. However, special rules extending the time for filing refund claims beyond the normal three-year statute of limitations apply to overpayments attributable to (1) federal determinations; (2) worthless debts or securities, (3) capital loss carrybacks, (4) net operating loss carrybacks, or (5) certain events. If a taxpayer files a timely return reflecting a federal determination the period of time for requesting a refund is one year after the return reflecting the federal determination is filed or three years after the original return was filed or due to be filed, whichever is later. For overpayments resulting from worthless debts or securities, the period of time for demanding an overpayment is seven years; for overpayments resulting from capital loss or net operating loss carrybacks, the period of time is three years from the due date of the return for the year in which the loss was incurred rather than three years from the due date of the return for the year to which the loss is carried back.If an individual is subject to a contingent event and files notice with the Secretary of Revenue, the period to request a refund of an overpayment is six months after the event concludes. For additional information, please see Exception to the General Statute of Limitations for Certain Events. Amended returns showing additional tax due should be filed and the tax and interest paid as soon as the additional tax is determined to avoid additional interest charges.
  • 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.  If an individual does not amend the State return to reflect the federal changes and the Department of Revenue 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.
  • In addition, if an individual voluntarily files an amended federal return that increases the amount of State tax payable, the individual must file an amended North Carolina return within six months of filing the amended federal return.  If the amended federal return contains an adjustment that would decrease the amount of State tax payable, the individual may file an amended North Carolina return within the general statute of limitations for obtaining a refund.  If an individual does not amend the State return to report the federal changes, an assessment may be made by the Department within three years after the date the federal amended return was filed with the Internal Revenue Service, and the individual's rights to any refund which might have been due by reason of the amended return is forfeited.

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.