As a result of the wide-spread impacts of Hurricane Helene, many IRS deadlines to file and pay a variety of taxes were originally postponed until May 1, 2025. However, on April 17, 2025, the IRS released additional guidance that further postpones many of those same deadlines for North Carolina taxpayers until September 25, 2025.
What does this mean to North Carolina taxpayers?
All North Carolina taxpayers who reside in or whose principal place of business is located anywhere in North Carolina qualify for the relief. The tax relief postpones various federal tax filing and payment deadlines that occurred beginning on September 25, 2024 in North Carolina. The relief period now ends on September 25, 2025. As a result, affected individuals and businesses will have until September 25, 2025, to file various tax returns and pay certain taxes that were originally due during this period.
The following are some of the more notable federal deadlines that are now postponed to September 25, 2025 for many North Carolina taxpayers:
- Any 2024 federal individual or business income tax return and related payment normally due March 15 or April 15, 2025, is now due September 25, 2025.
- Any calendar year tax-exempt organization return normally due May 15, 2025, is now due September 25, 2025.
- Any federal quarterly estimated income tax payments originally due within the relief period will now be due September 25, 2025. This includes both 2024 estimated tax payments as well as 2025 estimated tax payments originally due during the relief period (between September 25, 2024 and September 25, 2025).
- Any 2023 federal individual or business income tax return with a valid extension and originally due within the relief period, is now due September 25, 2025.
Because the payments related to many 2023 individual or corporate tax returns were due prior to the September 25, 2024 relief period, any payment of tax due related to these tax returns will not be eligible for relief and should be paid as soon as possible.
The IRS may also provide relief to any taxpayer who lives outside the disaster area but whose records are located in North Carolina. These taxpayers must call the IRS at 866-562-5227 to request additional relief.
Please note that this guidance is only related to your federal filing and payment obligations. The relief provided by the North Carolina Department of Revenue (NCDOR) does not match the relief provided by the IRS. The NCDOR is expected to release a statement regarding their position. For information on North Carolina state tax relief for taxpayers impacted by Hurricane Helene, click here (this will be updated as additional information becomes available).
If you have any questions about how this relief impacts you or your business, please don’t hesitate to reach out to your trusted BRC tax advisor.
The information contained in this article is for informative purposes only and should not be relied on when making any business, legal, or other decisions. This information may be updated without notice and/or may not contain the most current information that is available related to this topic.