When income tax returns are electronically filed showing an amount owed, the Department of Revenue will not mail any Notices of Amount Due until early May if no adjustments are made to the return when it is processed and our system calculates the same amount due as what is shown on the return. The department assumes the taxpayer plans to submit the payment by April 15.
If an adjustment is made to a return when it is processed and the amount owed is increased or decreased from what is shown on the return, a Notice of Amount Due is mailed to the taxpayer prior to May. This way taxpayers will know what the adjusted amount due is and they can pay the correct amount.
We recently discovered that between March 17, 2009 and April 2, 2009, Notices of Amount Due were mailed to taxpayers who electronically filed their return even when the amount owed per the notice is the same as the amount shown on the return. These notices should not have been sent. The system problem was fixed as of April 3, 2009.
Taxpayers who received these notices should submit their payment by April 15, 2009. No interest will be charged prior to April 15, 2009.
We regret any inconvenience this may have caused you and your clients.
April 3, 2009