Hurricane Helene

Notices

The NC Department of Revenue has issued notices about tax relief available to victims of Hurricane Helene. The notices include details about eligibility as well as contacts for questions. This list will be updated as new notices are published.

• Directive TA-24-1 - The Disaster Recovery Act of 2024 – Part II issued October 30, 2024
• Important Notice: Expanded List of Counties Eligible for Interest Relief - Hurricane Helene issued October 18, 2024
• Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024 issued October 11, 2024
• Important Notice: Tax Relief for Victims of Hurricane Helene issued October 3, 2024

Frequently Asked Questions

These FAQs are intended to provide general information to taxpayers and tax professionals about tax relief available to victims of Hurricane Helene. Accordingly, these FAQs may be updated or modified.

• Frequently Asked Questions for Tax Relief for Victims of Hurricane Helene updated November 12, 2024. 
  Note, you can review the FAQs in the link above or download a printable version.

Penalty and Interest Waiver Forms

• Form NC-5500, Request to Waive Penalties - Use this form to request waiver of penalties other than informational return penalties.
• Form NC-5501, Request for Waiver of an Informational Return Penalty - Use this form to request wavier of informational return penalties.
• Form NC-5502, Special Penalty and Interest Waiver - Use this form to request waiver of interest or interest and penalties.

Executive Orders 

• Executive Order No. 315 - Declaration of Statewide State of Emergency and Temporary Waiver and Suspension of Motor Vehicle Regulations
• Executive Order No. 316 - Permitting Use, Sale, and Distribution of Certain Non-Highway Diesel Fuels in Support of Hurricane Helene Relief Efforts