Disaster Related Tax Relief
NCDOR provides guidance on tax relief available following major events across the state, when applicable. Review the events below to learn more about tax relief offered, eligibility requirements, and more.
Notices
The NC Department of Revenue has issued notices about tax relief available to victims of Hurricane Helene. The notices include details about eligibility as well as contacts for questions. This list will be updated as new notices are published.
- Important Notice: Additional Time for Victims of Hurricane Helene to Qualify for Penalty Relief issued April 23, 2025.
- Reminders For Calendar Year 2024 Income Tax Returns issued March 24, 2025
- Directive TA-24-1 - The Disaster Recovery Act of 2024 – Part II issued October 30, 2024
- Important Notice: Expanded List of Counties Eligible for Interest Relief - Hurricane Helene issued October 18, 2024
- Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024 issued October 11, 2024
- Important Notice: Tax Relief for Victims of Hurricane Helene issued October 3, 2024
Frequently Asked Questions
These FAQs are intended to provide general information to taxpayers and tax professionals about tax relief available to victims of Hurricane Helene. Accordingly, these FAQs may be updated or modified.
- Frequently Asked Questions for Tax Relief for Victims of Hurricane Helene
Note, you can review the FAQs in the link above or download a printable version.
Penalty and Interest Waiver Forms
- Form NC-5500, Request to Waive Penalties - Use this form to request waiver of penalties other than informational return penalties.
- Form NC-5501, Request for Waiver of an Informational Return Penalty - Use this form to request wavier of informational return penalties.
- Form NC-5502, Special Penalty and Interest Waiver - Use this form to request waiver of interest or interest and penalties.
Executive Orders
- Executive Order No. 315 - Declaration of Statewide State of Emergency and Temporary Waiver and Suspension of Motor Vehicle Regulations
- Executive Order No. 316 - Permitting Use, Sale, and Distribution of Certain Non-Highway Diesel Fuels in Support of Hurricane Helene Relief Efforts
- Important Notice: Tax Relief for Victims of Hurricane Debby (issued August 15, 2024)
- Important Notice: Tax Relief for Victims of Hurricane Ian (issued October 7, 2022)
- Aviso Importante: Alivio tributario para las víctimas del huracán Ian (7 de octubre 2022)
- Frequently Asked Questions Regarding State Tax Relief for Victims of Hurricane Ian (issued October 28, 2022)
- Important Notice: Tax Relief for Victims of Tropical Storm Fred (issued September 21, 2021)
- Aviso importante: Alivio Tributario para las víctimas de la tormenta tropical Fred (21 de septiembre de 2021)
- Important Notice: Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred (issued October 7, 2021)
- Aviso Importante: Ampliación de la lista de condados que pueden obtener alivio tributario por la tormenta tropical Fred (issued 7 de octubre de 2021)
March 19, 2021
March 18, 2021
NCDOR Extends Individual Income Filing and Payment Deadline to May 17
June 17, 2020
NC-5502 Special Penalty and Interest Waiver (COVID 19)
May 6, 2020
NCDOR Publishes Notice On Alcohol Tax Relief
May 4, 2020
March 31, 2020
NCDOR Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019
March 23, 2020
Tax Filing Deadline Extended To July 15
March 20, 2020
Important Notice: NCDOR Provides Special Penalty Relief
March 19, 2020
N.C. Department of Revenue Offers Relief in Response to COVID-19 Outbreak
N.C. Department of Revenue Offers Penalty Waivers Related to State of Emergency
Additional Information
Other information about actions being taken by the U.S. government is available at https://www.usa.gov/coronavirus and in Spanish at https://gobierno.usa.gov/coronavirus. The Department of Treasury also has information available at Coronavirus: Resources, Updates, and What You Should Know.
Visit the NCDOR Actions on COVID-19 page for more information.