Request to Waive Penalties

Penalties may be waived by the Secretary of Revenue pursuant to the Department's Penalty Waiver Policy

  • To request a penalty waiver for any penalty other than an information return penalty, taxpayers should complete and submit Form NC-5500, Request to Waive Penalties.  
  • To request a penalty waiver for an information return penalty, taxpayers should complete and submit Form NC-5501, Request for Waiver of an Informational Return Penalty.

Review the options below to submit your request:

Tab/Accordion Items

To request a penalty waiver for any penalty other than an information return penalty, taxpayers should complete and submit Form NC-5500, Request to Waive Penalties. 

How to Submit the Form:

For faster processing, NCDOR recommends submitting the form electronically: 

Submit Form NC-5500 Electronically

By mail: Download a paper version of Form NC-5500. Mail the completed form to North Carolina Department of Revenue, PO Box 1661, Raleigh, NC 27602-1661. 

After submitting the form:

  • Electronically submitted forms will receive a confirmation email acknowledging NCDOR's receipt of the request.
  • After NCDOR processes your request, you will be notified in writing by mail if your request is approved or denied. 

To request a waiver of a penalty imposed on an informational return, taxpayers should complete and submit Form NC-5501, Request to Waive Informational Return Penalties.

How to Submit the Form:

For faster processing, NCDOR recommends submitting the form electronically.

Submit Form NC-5501 Electronically

By mail: Download a paper version of Form NC-5501. Mail the completed form to North Carolina Department of Revenue, PO Box 1661, Raleigh, NC 27602-1661.  

After submitting the form:

  • Electronically submitted forms will receive a confirmation email acknowledging NCDOR's receipt of the request.
  • After NCDOR processes your request, you will be notified in writing by mail if your request is approved or denied. 
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