Extra Credit Grants

About

About

Español

On September 4, Governor Roy Cooper signed into law the Coronavirus Relief Act 3.0, which was passed by the North Carolina General Assembly. The law includes the Extra Credit Grant program to be administered by the North Carolina Department of Revenue.

According to the law, the purpose of the program is to “use funds from the Coronavirus Relief Fund to help families with qualifying children in North Carolina by providing economic support to assist with virtual schooling and child-care costs during the COVID-19 pandemic.”

The grant amount is $335.00 for each eligible individual.

  • NCDOR will award a grant to eligible individuals who report at least one qualifying child (age 16 or younger) on their 2019 state individual income tax return; spouses who file a joint state return count as one individual.
  • Eligible individuals who have filed their state return do not need to take any action to receive the grant. 
  • An individual who did not file a 2019 state tax return solely because the individual’s gross income for the 2019 taxable year did not exceed the state filing requirements for the individual’s filing status may apply for a grant.
  • An applicant must meet the all requirements referenced in the law, including having at least one qualifying child age 16 or younger for the 2019 calendar year, to apply for the grant by October 15, 2020.
Automatic Grant Award

Automatic Grant Award

  • NCDOR will award a grant to eligible individuals who report at least one qualifying child on their 2019 state individual income tax return (“state return”); spouses who file a joint state return count as one individual.
  • Eligible individuals who have filed their state return do not need to take any action to receive the grant. 
  • Note: You must have reported at least one qualifying child on line 10a of Form D-400 of your 2019 tax return to automatically receive the grant.
  • The grant amounts of $335.00 per eligible individual will be sent automatically to eligible individuals who file a 2019 state tax return by October 15, 2020.  The NCDOR will send grants as soon as possible, but no later than December 15, 2020.
  • Payment details will be posted on this page soon.

Qualifying Child:

  1. In order to be eligible for the grant, your child had to be a “qualifying child” for purposes of the federal child tax credit for tax year 2019. In general, a child qualifies you for the federal child tax credit if the child meets all of the following conditions:
  2. The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
  3. The child was 16 or younger (under age 17) at the end of 2019.
  4.  The child did not provide over half of his or her own support for 2019. 
  5. The child lived with you for more than half of 2019.
  6. The child is claimed as a dependent on your 2019 federal tax return if you are required to file a return.  If you did not file a 2019 federal tax return, the child would be claimed as a dependent on your 2019 federal tax return had you filed a return.
  7. The child does not file a joint 2019 federal tax return. 
  8. The child was a U.S. citizen, U.S. national, or U.S. resident alien.

Internal Revenue Service interactive tool: Is My Child a Qualifying Child for the Child Tax Credit?

Last Updated:  September 17, 2020

Application for Grant Award

Application for Grant Award

Apply Now 

Requirements for Applying

  • An individual who did not file a 2019 state tax return solely because the individual’s gross income for the 2019 taxable year did not exceed the state filing requirements for the individual’s filing status may apply for a grant.
  • An applicant must meet the all requirements referenced in the law, including having at least one qualifying child for the 2019 calendar year, to apply for the grant.
  • These individuals must apply to the NCDOR by October 15, 2020.
  • The NCDOR will send a grant of $335.00 to all eligible applicants as soon as possible, but no later than December 15, 2020.

Qualifying Child:

In order to be eligible for the grant, your child had to be a “qualifying child” for purposes of the federal child tax credit for tax year 2019. In general, a child qualifies you for the federal child tax credit if the child meets all of the following conditions:

  1. The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
  2. The child was 16 or younger (under age 17) at the end of 2019.
  3. The child did not provide over half of his or her own support for 2019.
  4.  The child lived with you for more than half of 2019.
  5. The child is claimed as a dependent on your 2019 federal tax return if you are required to file a return.  If you did not file a 2019 federal tax return, the child would be claimed as a dependent on your 2019 federal tax return had you filed a return.
  6. The child does not file a joint 2019 federal tax return.
  7. The child was a U.S. citizen, U.S. national, or U.S. resident alien.

Internal Revenue Service interactive tool: Is My Child a Qualifying Child for the Child Tax Credit?

Apply Now 

Last Updated:  September 17, 2020

 

 

 

 

FAQs

FAQs

For more information, read our FAQs.