For most tax returns, letters and other correspondence:
North Carolina Department of Revenue
Post Office Box 25000
Raleigh, North Carolina, 27640-0640
If you are due an income tax refund, mail your individual income tax return to:
North Carolina Department of Revenue
Post Office Box R
Raleigh, North Carolina, 27634-0001
Attach copies of all your wage and tax statements to your North Carolina return. You must also attach any 1099s if there is North Carolina tax withheld or you are claiming a Bailey retirement deduction.
You must attach a copy of the federal return if you have an out-of-state address.