Delinquent Notice
This notice is sent when the Department's records indicate that the taxpayer did not file a return by its due date. There are many versions of the Delinquent Notice, based on tax type. The Notice IDs are numbers between N0016101 and N0019401.
About Your Notice
Why did I get this notice?
What should I do?
Where can I get more information?
Common Questions
What if I used my old filing frequency?
What if I ignore this notice?
What if I’ve already filed my return?
What if I’m no longer in business?
What if I can't pay?
Why did I get this notice?
The taxpayer received this notice because the Department's records indicate the taxpayer did not file a return by its due date. The return name and Notice ID are listed on the Delinquent Notice. A few common scenarios include:
- The Department changed the taxpayer's filing frequency, but the taxpayer filed using an old filing frequency
- The taxpayer employed seasonal workers or didn’t have any sales to report, and the taxpayer didn’t file a zero tax due return
- The taxpayer forgot or neglected to file a return
What should I do?
If the taxpayer fits one of the scenarios above, watch the video below to find out what the taxpayer should do:
The taxpayer must file a return immediately, if the taxpayer hasn't already. The taxpayer can file returns for most tax types through our website.
Where can I get more information?
Review the information on the taxpayer's notice, or call 1-877-252-3252 (toll-free) if you have additional questions.
[video: Understanding Your Notice - Delinquent Notice]
What if I used my old filing frequency?
The taxpayer may need to amend the return that was filed and file returns for the periods that were not filed.
Contact the Department to determine the correct payment. Depending on the due date of the taxpayer's old filing frequency, late filing or payment penalties may have accrued.
What if I ignore this notice?
If the taxpayer does not file a return immediately, the Department will assess the taxpayer based on the information available to the Department's staff.
What if I’ve already filed my return?
If the taxpayer has already filed a return, they can call 1-877-252-3052 (toll-free). If the taxpayer filed electronically, be ready to provide the confirmation number.
What if I’m no longer in business?
If the taxpayer is no longer in business, submit the Out-of-Business Notification form (NC-BN).
What if I can’t pay?
Even if the taxpayer can’t pay, the taxpayer should still file a return. There are separate penalties for failure to file and failure to pay. If the taxpayer files a return, and does not make a payment, the taxpayer avoids the additional failure to file penalties.