Do I need to include all w2, 1099 and etc to file amended NC return?

[superlyc]

Hi, I received a 1099-correction from one of my broker. So I need to file a amended return. I do not owe any tax to NC state since I am not a NC resident and only purchased a rental home at the end of last year. I did not make any income in NC last year. 

In this case, when do I have to mail my NC amended return? And do I have to include all the copies of the W2 and etc?

Thanks

[JohnW152]

No, you wouldn’t need to include any W-2s, since you’re not changing anything that’s related to those.  

According to the Instructions for Form D-400 Schedule AM, Amended Schedule on page 24 of the North Carolina Individual Income Tax Instructions, you’ll need to “attach the following information to your amended return, when applicable, as documentation to support the changes:”

• A copy of a federal audit report. 
• A copy of federal Form 1040X and supporting federal schedules and forms if changes are also applicable to your federal return. 
• W-2 and 1099 statements to verify a change in income tax withheld. 
• NC K-1 to verify tax payments made by a pass-through entity. 
• Federal Form 1040X or Form 1045, including Schedule A and B, if amending as a result of a net operating loss. 
• Any other required schedule or supporting form.

The same instructions indicate that:

The North Carolina amended return must be filed within six months of filing the federal amended return. If you file the North Carolina amended return within the time required by law, the period for the Department to propose an assessment against you for any tax due is one year after the state amended return is filed or three years after the original return was filed or due to be filed, whichever is later.

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[superlyc]

@JohnW152 

Thank you.

I did saw the exact document.  But I am confused with "W-2 and 1099 statements to verify a change in income tax withheld. ". Does this mean only the corrected W-2 and 1099 if any? I do not have to include the document that has no change, is it right?

[AnnetteB6]

That is correct, you would not include any corrected W-2 or 1099 as part of your amended return unless the correction was made to the income tax withholding.  

If your corrected 1099 is changing an income item, you do not need to include it with your amended NC return.

@superlyc

[superlyc]

@AnnetteB6 

Thank you. But you said, "If your corrected 1099 is changing an income item, you do not need to include it with your amended NC return." 

Did you mean "you do need"?

[AnnetteB6 · Accepted solution]

As strange as it sounds, you do not need to include any corrected 1099 if it is an income item being corrected.  The state only wants to see corrected forms that are changing tax withholding amounts, not income amounts.

You will also be enclosing a copy of the amended Federal return which will justify the change in any income amounts.

@superlyc

[superlyc]

Thank you