The IRS has extended federal tax filing and payment deadlines to September 25, 2025, for taxpayers in FEMA-designated disaster areas. Specifically, this relief is granted due to the lingering effects of Hurricane Helene. The previous postponement to May 1 has been moved to September 25.
Here’s a breakdown of what this means, who qualifies, and how to take advantage of the relief.
Who Qualifies for the Tax Deadline Postponement?
The relief applies to individuals and households that reside in or have a business in North Carolina and tax-exempt organizations anywhere in the state. The IRS is offering this extension automatically to those with an address of record in one of the FEMA-designated disaster counties.
If you’re outside the area but were still impacted (for example, you have records stored in the disaster zone or your tax preparer is located there), you may still qualify. In that case, you must call the IRS disaster hotline at 866-562-5227 to request assistance.
What’s Included in the Postponement?
The September 25, 2025, deadline applies to various tax filing and payment deadlines that fell between September 25, 2024, and September 25, 2025, including:
- 2023 tax returns with valid extensions in place
- 2024 individual income tax returns (originally due April 15, 2025)
- Quarterly estimated tax payments due April 15, June 16, and September 15, 2025
- 2024 contributions to individual retirement accounts (IRA) and health savings accounts (HSA)
- Quarterly payroll and excise tax returns
- Tax-exempt organization returns (normally due May 15, 2025)
- Calendar-year partnership and S corporation returns (originally due March 17, 2025)
- Calendar-year corporate and fiduciary returns and payments (originally due April 15, 2025)
Do I Need to Do Anything?
In most cases, no action is needed. The IRS automatically applies this relief based on your address on file.
However, if you receive a notice for a late filing or payment and your deadline falls within the postponed period, contact the IRS directly using the number on your notice to request that penalties be waived.
Why This Matters
This postponement offers important flexibility for those impacted by Hurricane Helene, especially as many businesses and individuals begin to refocus after tax season. If the disaster affected your ability to complete a return or make a payment, this relief gives you more time to get organized without the pressure of looming deadlines.
In response to the IRS’s actions, the NC Department of Revenue is expected to issue additional guidance for NC tax filings and payments this week.
North Carolina Offers State Penalty Relief for Taxpayers Impacted by Hurricane Helene
In addition to the IRS’s extended deadlines, the North Carolina Department of Revenue (NCDOR) has issued a notice providing penalty relief for affected taxpayers. The NCDOR will remove certain “Late Action Penalties” for individuals and businesses with ties to North Carolina, including relief workers and those injured during the storm. The relief applies to penalties for failure to obtain a license, file returns, or pay taxes due between September 25, 2024, and September 25, 2025, as long as compliance is met by the latter date. Interest, however, the Department does not have the authority to waive interest; that will require a move by the NC Legislature.
Taxpayers who believe they were assessed penalties in error can request relief by submitting Form NC-5500 or NC-5501 with a note referencing “Hurricane Helene,” or by calling the Department directly. Even taxpayers not explicitly listed as “Affected Taxpayers” may qualify if the storm hindered their ability to comply. Exceptions do apply, particularly related to withholding tax payments and taxes due before the relief period. For more information or to request assistance, visit ncdor.gov.
Need Help?
The DMJPS team is here to help you understand how this applies to your specific situation. Please contact us directly if you have questions or need guidance on filing or amending your returns. For the most current list of affected counties and full IRS details, visit: IRS Newsroom – North Carolina Storm Relief.
Rollin Groseclose, CPA, CGMA
Rollin Groseclose, CPA, CGMA is a DMJPS PLLC Partner and the Director of Tax Services. Rollin is responsible for coordinating the firm’s tax services for clients, both businesses and individuals, and he helps the firm stay up to date on the latest tax developments. He has significant expertise in the areas of tax and business advisory services and focuses his energies on manufacturing and distribution, construction and real estate development, and hospitality. His expertise is also extensive in purchasing and marketing cooperatives, as well as with clients that have multi-state and international activities.