April 15 is traditionally recognized as Tax Day in the United States—the deadline for most individuals to file and pay both federal and state taxes. This year, however, North Carolina taxpayers are receiving additional time to file, with a new deadline of Thursday, May 1 for both federal and state returns.
The extended deadline is the result of federal disaster relief related to Hurricane Helene and Tropical Storm Debby. With both events declared as federal disasters, taxpayers in all 100 North Carolina counties automatically qualify for the May 1 deadline to file and pay any federal taxes owed.
In addition to the federal extension, the North Carolina Department of Revenue has granted a similar extension at the state level. Most calendar-year taxpayers across the state now have until May 1 to file and pay income tax without incurring penalties.
However, interest on unpaid state taxes is treated differently. While the penalty is waived until May 1, interest on underpayments began accruing on April 15 for taxpayers in counties not designated as state disaster areas.
State-designated disaster counties, where interest relief is also available, include Catawba, Alexander, Burke, Caldwell, Lincoln, Watauga, and Iredell counties. Residents and businesses in these counties will not be charged interest on qualifying underpayments through the extended deadline.
Taxpayers are encouraged to verify their eligibility and consult with a tax professional or the North Carolina Department of Revenue for full details on how the extension and interest relief apply to their situation.
