NCDOR Tax Relief for Storm Victims Updated Based on Federal Disaster Declaration

Certain deadlines extended until June 30, 2011

Date: May 2, 2011

To help businesses and individuals rebound from the destruction caused by severe weather and tornados on April 16, 2011, the Department of Revenue will offer relief for taxpayers in the following counties declared a federal disaster area:  Bertie, Bladen, Craven, Cumberland, Currituck, Greene, Halifax, Harnett, Hertford, Hoke, Johnston, Lee, Onslow, Pitt, Robeson, Sampson, Tyrell, Wake and Wilson. 

The relief granted is similar to that granted by the Internal Revenue Service and includes the waiver of late filing and late payment penalties. 

For those in the declared disaster areas, the deadline for filing 2010 individual income tax returns has been extended until June 30, 2011, and penalties will be waived on returns and payments that were originally due April 18th, 2011. 

For businesses in the affected areas that had a filing and/or payment requirement for any North Carolina tax during the period of April 1, through May 31, 2011, the penalties for failure to file and/or pay will be waived, as long as the return is filed and the tax paid by June 30, 2011.

To make sure they are not assessed a penalty; taxpayers should include Form NC-5500 with the late payment or return.  The form is available at all Department of Revenue offices and at On the form, taxpayers should check the block for 'natural disaster' and fill in all the required information.  If a form is not sent with the payment or return, it can be completed later if the taxpayer is assessed a penalty.  A taxpayer that does not have this form can attach a letter explaining why the payment or return is late.

Taxpayers located in the North Carolina counties declared federal disaster areas may elect to claim a disaster-related casualty loss on either their 2010 or 2011 state income tax returns.  Taxpayers claiming the loss on an original or amended return should write "April Tornado" in black ink at the top left of the form, so the return can be readily identified for special handling. The loss must be deducted on the state income tax return in the same year it is deducted for federal income tax purposes.

If taxpayers have any questions they should call the Department’s Taxpayer Assistance Division at 1-877-252-3052, or visit our website.


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