The Internal Revenue Service (IRS) has announced additional tax relief for individuals and businesses in North Carolina due to the lasting impact of Hurricane Helene. A wide range of tax deadlines has been further postponed until September 25, 2025.
Who Qualifies
This relief is available to individuals and businesses located anywhere in North Carolina. The IRS automatically provides this relief based on the taxpayer’s address of record, so there is no need to contact the agency.
If you moved to the disaster area after filing your last return, or if you receive a late filing or payment penalty notice, please reach out to us. We are here to help guide you through the next steps. You may also contact the IRS Disaster Hotline at 866-562-5227 for assistance.
Relief is also available to taxpayers living outside the disaster area if:
- Their necessary tax records are located in the affected area, or
- They are assisting with relief efforts through a recognized government or philanthropic organization.
Key Postponed Deadlines
Taxpayers now have until September 25, 2025, to file returns and make payments originally due during the period from September 25, 2024, through September 25, 2025. Examples include:
- Individual income tax returns and payments normally due April 15, 2025.
- 2024 contributions to IRAs and health savings accounts.
- Quarterly estimated tax payments: January 15, April 15, June 16, September 15 (2025)
- Quarterly payroll and excise tax returns: October 31, 2024, January 31, April 30, July 31, (2025)
- Calendar-year corporate and fiduciary returns and payments due April 15, 2025.
- Calendar-year tax-exempt organization returns due May 15, 2025.
- Filers with valid 2023 extensions (Forms 990, 1040, 1041, and 1120).
*Please note: Payments for these returns were due before the hurricane and are not eligible for this extension.
Other time-sensitive actions described in IRS guidance are also covered.
Important Payment Reminder
While filing deadlines have been postponed, tax payments are still due by September 25, 2025. Penalties and interest may apply to payments made after this date.
Additional Filing Extensions to October 15, 2025
If more time is needed to file beyond September 25, 2025, taxpayers may request an additional extension until October 15, 2025.
Important points about this extension:
- It is for filing only, not for payment.
- It must be requested using Form 4868 on paper (electronic filing is not available for this extension).
If you are unsure how these changes may affect you, we encourage you to contact us. We are here to support you every step of the way.