INSTRUCTIONS: AMENDED NORTH CAROLINA INDIVIDUAL INCOME TAX RETURN (Form D-400X)

Individuals who need to amend their initially filed North Carolina individual income tax returns do so by filing a form D-400X. This document can be obtained from the website of the North Carolina Department of Revenue.

Amended North Carolina Individual Income Tax Return D-400X Step 1: Enter the taxable year for which you are filing this return.

Amended North Carolina Individual Income Tax Return D-400X Step 2: On the first line, enter your first name, middle initial, last name and Social Security number.

Amended North Carolina Individual Income Tax Return D-400X Step 3: If this is a joint return, enter the same information for your spouse on the second line.

Amended North Carolina Individual Income Tax Return D-400X Step 4: On the third line, enter your street address and daytime telephone number.

Amended North Carolina Individual Income Tax Return D-400X Step 5: On the fourth line, enter your city or town, state, zip code and county.

Amended North Carolina Individual Income Tax Return D-400X Step 6: If the name and address shown on your original return was different, enter it where indicated.

Amended North Carolina Individual Income Tax Return D-400X Step 7: Answer the two questions on the right with a check mark.

Amended North Carolina Individual Income Tax Return D-400X Step 8: Indicate your filing status with a check mark.

Amended North Carolina Individual Income Tax Return D-400X Step 9: For lines 1 through 14, three columns are provided to document all amended figures. In column A, enter the originally reported or last adjusted figures. In column B, enter the net change between your original and amended figures. In column C, enter the correct amount.

Amended North Carolina Individual Income Tax Return D-400X Step 10: Enter the amount paid with your original return plus additional tax paid after filing on line 15.

Amended North Carolina Individual Income Tax Return D-400X Step 11: Complete lines 16 through 22 as directed.

Amended North Carolina Individual Income Tax Return D-400X Step 12: Sign and date the bottom of the form.

Amended North Carolina Individual Income Tax Return D-400X Step 13: If filing jointly with your spouse, they must sign and date the bottom of the form as well.

Amended North Carolina Individual Income Tax Return D-400X Step 14: In Part 2, provide a detailed, written explanation for all changes.