NCDOR Provides Update Regarding Effect of Hurricane Matthew

October 12, 2016

RALEIGH – On Oct. 10, 2016 the Federal Emergency Management Agency (FEMA) responded to Governor Pat McCrory’s Request for Expedited Federal Disaster Assistance and issued a Notice of Disaster declaration for a number of North Carolina counties due to recent severe flooding caused by Hurricane Matthew.

To assist individuals and businesses that cannot file tax returns or pay tax due between Oct. 4, 2016 and March 15, 2017 due to the effects of Hurricane Matthew, the NCDOR will waive the penalties associated with these requirements. Included in this time period are deadlines for the Extension for Filing an Individual Income Tax Return (due Oct. 17, 2016) and monthly Sales and Use tax filings and payments (due Oct. 20, 2016). The NCDOR will issue tax filing guidance for impacted individuals and businesses at www.dornc.com.

Based on the Internal Revenue Service (IRS) press release (https://www.irs.gov/uac/tax-relief-for-victims-of-hurricane-matthew-in-north-carolina), the waiver of penalties will be permitted for counties which have been designated to receive “individual assistance” under the Notice of Disaster declaration.

Updated: As of Oct. 14, 2016, there are 23 North Carolina counties which meet this definition, including: Beaufort, Bertie, Bladen, Columbus, Cumberland, Dare, Duplin, Edgecombe, Gates, Greene, Harnett, Hoke, Hyde, Jones, Johnston, Lenoir, Nash, Pitt, Pender, Robeson, Sampson, Wayne and Wilson.

Should the number of North Carolina counties designated as receiving “individual assistance” expand, information will be updated on the department’s website.

The NCDOR continues to work closely with the IRS on this matter and will be providing updates regarding any potential changes or extensions related to tax filing deadlines. Additionally, the department will issue “Important Notices” to explain tax filing responsibilities for taxpayers in the federally designated counties. Further, the NCDOR will provide information for taxpayers impacted by Hurricane Matthew that were not in federal designated counties. This information will be available at www.dornc.com.

 


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