Amended returns on which you owe additional tax are required to 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. Generally, to receive a refund, the amended return must be filed within three years of the date the original return was due or within two years after the date the tax was paid, whichever is later. If a valid extension was filed, a refund claimed on an amended return may be filed within three years from the extended due date.
You must amend your North Carolina return if:
• You made an error or received additonal information since you filed your original 20XX North Carolina State income tax return.
• The Internal Revenue Service (IRS) made changes to your 20XX federal return. You must report the changes to the State by filing an amended return within six months from the date you receive the report from the Internal Revenue Service. If you do not amend your 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 you forfeit your right to any refund which might have been due by reason of the changes.
• You need to report a net operating loss.
As of tax year 2015, you must use Form D-400 to amend your original North Carolina individual income tax return. You must fill in the circle on Form D-400 indicating Amended Return, attach Form D-400 Schedule AM, North Carolina Amended Schedule to the front of Form D-400, and attach all required schedules and supporting forms.
Note: You no longer use a separate tax form (Form D-400X) to amend your original return. As of tax year 2015, all changes will be made on Form D-400.