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DOR frequently sends letters to customers to request needed information to process a tax return. Not responding to an information request can cause a tax return to remain unprocessed, generating an overdue payment with penalties and interest owed. Additionally, any potential refund could be delayed.
The North Carolina Department of Revenue is a cabinet-level executive agency charged with administering tax laws and collecting taxes on behalf of the people of the State. The Secretary of Revenue is appointed by the Governor.
This notice is sent when the taxpayers total liability (tax due, penalties, and interest) is final and collectible.
Notices are sent out when the department determines taxpayers owe taxes to the State that have not been paid for a number of reasons.
If you expect a refund, be sure to mail your return to the North Carolina Department of Revenue, PO Box R, Raleigh, NC 27634-0001. If you owe taxes, mail your return and payment to the North Carolina Department of Revenue , PO Box 25000, Raleigh, NC 27640-0640.
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Internal Revenue Code Citations: If you are citing ot the current edition of the Code, use the abbreviations I.R.C. and provide only the section number, using regular Bluebook rules for numbering. Example: I.R.C. 61.
This letter helps determine whether it is possible to claim the recovery refund credit on the 2021 tax return. About 36 million families should be waiting for the letter, which will be important to receive any refund when it comes time to file taxes for 2021.
15-115, Nonresidents The North Carolina personal income tax is imposed on the taxable income of every nonresident individual who received income from: the ownership of any interest in real or tangible personal property in North Carolina; a business, trade, profession, or occupation carried on in North Carolina; ( Sec.

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