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.
**Say "Thanks" by clicking the thumb icon at the lower left
**Mark the post that best answers your question by clicking on “Mark as Best Answer”
