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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?

  • For tax year 2017,  complete Form D-400 and fill in the applicable circle and complete and file Form D-400 Schedule AM, 2017 North Carolina Amended Schedule, and any applicable schedules (i.e. Form D-400, Schedule S, Form D-400 Schedule PN, Form D-400TC, etc.)
  • For tax years 2015 or 2016, 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 requesting a refund 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 or an event or condition other than 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 IRS changes your federal return, you must amend your State return within six months from the date the federal report is received. If you do not amend your State return to reflect the federal changes and the Department of Revenue receives the report from the IRS, an assessment may be made by the Department within three years from the date the Department received the report, and you forfeit your right to any refund which might have been due by reason of the changes.

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.