Income tax filing deadline extended by state and feds to Sept. 25

North Carolina taxpayers struggling to complete their state income tax returns or pay what they owe just got a reprieve.

The North Carolina Department of Revenue has followed the lead of the IRS in extending the filing deadline for those affected by Hurricane Helene to Sept. 25 — essentially a year from when the devastating storm hit last fall.

The NCDOR announced the extension Wednesday afternoon. The IRS announced its tax relief last week.

It applies to all North Carolina individuals and businesses, along with several other categories of taxpayer. It only includes the tax payments themselves, not the interest that accrues on unpaid taxes.

The other categories include individuals and businesses whose records necessary to meet a tax deadline are located in North Carolina; relief workers who are assisting in the state and are affiliated with a recognized government or philanthropic organization; or any individual visiting North Carolina who was killed or injured as a result of the hurricane.

The release “announces that the Department will remove Late Action Penalties assessed against Affected Taxpayers for licenses, returns, or payments due on September 25, 2024, through September 25, 2025, if the license is obtained, the return is filed, or the tax is paid by September 25, 2025.”

The penalties that apply for relief are failure to obtain a state-issued, tax-related license, failure to file a return, failure to pay tax when due, and failure to file an informational return.

Taxpayers who previously received state penalty relief due to Tropical Storm Debby through Feb. 3, 2025, also qualify for the September extension.

The relief does not apply to tax payments there were due on or after Sept. 24, 2024.

In order to receive state relief, taxpayers who are assessed a late-action penalty should notify the department by calling 1-877-252-3052 (7 a.m. to 4:30 p.m. Monday through Friday); or, by submitting Form NC-5500 (request to waive penalties); or Form NC-5501 (request for waiver of an informational return penalty) and write “Hurricane Helene” at the top of the form.

Both forms are available at the NCDOR’s website, ncdor.gov. Those without electronic access to the forms should call the department.

The Department cannot waive interest except when authorized by the North Carolina General Assembly. As a result, this notice does not modify the Secretary’s authority to waive interest that accrues on an underpayment of tax imposed on a franchise, corporate income, or individual income tax return from Sept. 25, 2024, through May 1, 2025, for taxpayers who reside in or (are located in) one of the 39 counties declared a major disaster by the President of the United States under the Stafford Act as a result of Hurricane Helene.

Residents can view the entire release at ncdor.gov/important-notice-additional-time-victims-hurricane-helene-qualify-penalty-relief/open.