Inclusions required for an amended 2022 NC D-400

[slamoreux]

In error one of the W-2s submitted on my 2022 tax return was for 2021.  I am submitting a 1040X for the Federal form. and a North Carolina D-400 sch AM to reflect the correct 2022 W-2.

What forms do I need to include with the amended North Carolina return?  Some of the information I'm reading would indicate they also want a copy of the 1040X and possibly the revised 1040.

[JohnW152]

You should attach your federal Form 1040X and the relevant Form(s) W-2.

According to When, Where and How to File Your Amended Individual Income Tax Return on the North Carolina Department of Revenue website, you should attach:

• 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

Although the page refers to the filing of an amended 2023 tax return, you should be able to rely on the procedures for prior years that can still be amended.  See also How to Amend Your Return and D-400 Schedule AM North Carolina Amended Schedule.