I received a Notice from NC Department of Revenue stating that I owe them almost $2,000.00, for Jan-Dec 2002.
However I was stationed in Florida in the Air Force for that year where there was no State taxes. I did move to NC but not until 2003. I contacted NC and they told me that I need to send a copy of my W2 and Tax Return.
I have just received this from the IRS, the only problem now is my Address is listed as NC but my 1099 address is listed as Fl.

I have my DD Form 214 which shows I was discharged from the military on Dec 31, 2002 and my address was Florida.

So do I need to get my W2 fixed and if so how do I go about that especially in regards to contacting the Air Force to do so.
Thanks for any help…
I had never lived in NC prior to enlisting I was only moving there after discharge.

The woman at the NC office said they do not accept a DD form 214 which I found very odd.

I received a transcript of my 1040 which the woman at the IRS said would be sufficient, but it does not indicate where I was living anywhere only has my mailing address from where I filed.

I was trying to avoid having to get the copy of 1040 for two reasons. 1. Not happy that I have to pay $60 for NC’s mistake 2. The documentation will take a while to get here and the amount owed will jump up $400, kind of scared the military might have made a mistake and put down NC in the state box, since that was where I was moving to after discharge.

Should I ask to talk to a manager and insist they accept DD Form 214?

Thank you guys soooo much for the responses I truly appreciate the help.
I just found my LES from my separation from Hurlburt Field Florida. Shows my duty Location as Florida and my Leave address as the NC address. Hopefully the LES and the DD Form will solve the problem.

I had forgotten to mention that I did make Florida my domicile as I lived there for three years. My sign on duty station was Cleveland Ohio.

One very critical question remains unanswered. You say that you were stationed in FL in 2002. That’s really only part of the matter. What state was your legal domicile at that time?

What state did you enlist from? If it was NC, you would have still been a NC resident even though you were stationed in FL unless you changed your domicile to FL while stationed there. And if you then left the service and immediately moved back to NC, NC will almost certainly claim that you only changed your domicile to FL as a tax dodge. It would be up to you to prove that you actually intended to make FL your permanent home when you changed your domicile.

Several states pursue this issue with military personnel whom they suspect of changing their domicile solely to avoid state income taxes. VA, MA and CA are noted for this and have successfully recovered state income taxes spanning a full 20+ year military career. They can’t stop you from changing your domicile while on active duty but if you then return to the state very shortly after separating or retiring from the service they may claim that you never intended to change your domicile permanently but solely to evade state income taxes, and since tax evasion is involved there is no statute of limitations.

If you in fact had never resided in NC prior to 2003 your DD-214 will be sufficient to get the state to back off. Copies of any LESs from 2002 or earlier showing your domicile as some other state as well as copies of 2001 and 2002 returns showing any other state as your residence would help as well.

As far as getting a W-2 reissued simply for a change of address, it’s not going to happen. As long as your SSN and the wage and tax withholding amounts are correct there’s no reason to reissue a corrected W-2. Even if your name is misspelled, employers are not required to reissue the W-2 since that won’t affect your ability to file a tax return.

Edit: OK, with your additional information it’s clear that you don’t owe NC any tax prior to becoming a NC resident. A copy of your enlistment contract showing OH as your home of record along with any proof of your domicile in FL (any LES will suffice) will shut them down.

2 Comments für “I received a Notice from NC Department of Revenue?”

  1. Helen, EA in PA sagt:

    Try just sending in your discharge papers. It is okay that your tax return is addressed from NC (that is how they picked this up – matching with IRS) but as long as your W-2 says Florida (along with your discharge papers) you should be okay.

    Helen, EA in PA
    References :

  2. Bash Limpbutt's Oozing Cyst© sagt:

    One very critical question remains unanswered. You say that you were stationed in FL in 2002. That’s really only part of the matter. What state was your legal domicile at that time?

    What state did you enlist from? If it was NC, you would have still been a NC resident even though you were stationed in FL unless you changed your domicile to FL while stationed there. And if you then left the service and immediately moved back to NC, NC will almost certainly claim that you only changed your domicile to FL as a tax dodge. It would be up to you to prove that you actually intended to make FL your permanent home when you changed your domicile.

    Several states pursue this issue with military personnel whom they suspect of changing their domicile solely to avoid state income taxes. VA, MA and CA are noted for this and have successfully recovered state income taxes spanning a full 20+ year military career. They can’t stop you from changing your domicile while on active duty but if you then return to the state very shortly after separating or retiring from the service they may claim that you never intended to change your domicile permanently but solely to evade state income taxes, and since tax evasion is involved there is no statute of limitations.

    If you in fact had never resided in NC prior to 2003 your DD-214 will be sufficient to get the state to back off. Copies of any LESs from 2002 or earlier showing your domicile as some other state as well as copies of 2001 and 2002 returns showing any other state as your residence would help as well.

    As far as getting a W-2 reissued simply for a change of address, it’s not going to happen. As long as your SSN and the wage and tax withholding amounts are correct there’s no reason to reissue a corrected W-2. Even if your name is misspelled, employers are not required to reissue the W-2 since that won’t affect your ability to file a tax return.

    Edit: OK, with your additional information it’s clear that you don’t owe NC any tax prior to becoming a NC resident. A copy of your enlistment contract showing OH as your home of record along with any proof of your domicile in FL (any LES will suffice) will shut them down.
    References :
    Retired military

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