Hurricane Helene
Important Reminder for Victims of Hurricane Helene
For tax year 2024, the deadline for most calendar year taxpayers to file and pay income tax without incurring a penalty is September 25, 2025.
On April 23, 2025, the Department announced State Penalty Relief for taxpayers affected by Hurricane Helene. As provided in the notice, the Department will remove certain late action penalties assessed against taxpayers affected by Hurricane Helene 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.
Refer to this notice and the links below for more information about the September 25, 2025 deadline.
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