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:
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.