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North Carolina

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on July 16, 2020.

For more up-to-date information on the relief programs available in North Carolina, we recommend that you visit the state's COVID-19 Information Hub, the North Carolina Department of Commerce or the North Carolina Center for Nonprofit Organizations' Nonprofit Pandemic Resources

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Description of Program and Relief

Extension of State Income and Franchise Tax Return Filing Deadlines and Waiver of Penalties for Late Payments in Light of COVID-19

The North Carolina Department of Revenue is offering taxpayers an automatic extension of the time to file state income and franchise tax returns originally due on April 15, 2020 to July 15, 2020. The extension applies to income and franchise tax returns originally due on April 15, 2020 from individuals, corporations, partnerships, trusts, and estates.

The Department of Revenue does not have the power to extend the due date of income tax payments, but has announced a penalty waiver. For state income and franchise tax returns originally due on April 15, 2020, and now extended to July 15, 2020, there will be no penalty upon taxpayers for failure to pay tax when due (including no accrual of interest), if the tax is paid by July 15, 2020.

Government or Lead Agency

North Carolina Department of Revenue

Dates Available

Effective immediately

Eligibility Requirements/Restrictions

N/A

Application Deadlines (If Applicable)

State income and franchise tax returns originally due on April 15, 2020 extended to July 15, 2020.

Waiver of penalty for failure to pay states income and franchise taxes if taxes are paid by July 15, 2020.

Contact for More Information

https://www.ncdor.gov/

Department of Revenue Customer Service: (877) 252-3052

List of Additional Information

Please visit:

https://files.nc.gov/ncdor/documents/files/2020-3-23-Important-Notice-COVID-3_0.pdf

https://www.ncdor.gov/home/ncdor-actions-covid-19#tax-relief-ncdor-tax-relief-additional-information


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