The US Internal Revenue Service (IRS) issued NC-2025-01 on 17 April 2025, in which it announced an extended deadline for taxpayers in North Carolina impacted by Hurricane Helene.
The new deadline, now set for 25 September 2025, replaces the previous date of 1 May 2025.
This extension applies to a range of tax filings, including Form 1040, offering affected individuals additional time to meet their obligations.
Filing and payment relief
The tax relief postpones various tax filing and payment deadlines that occurred from 25 September 2024, through 25 September 2025 (postponement period). As a result, affected individuals and businesses will have until 25 September 2025, to file returns and pay any taxes that were originally due during this period.
This means, for example, that the 25 September 2025, deadline will now apply to:
- Individual income tax returns and payments normally due on 15 April 2025.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
- 2024 quarterly estimated tax payments normally due on 15 January 2025, and 2025 estimated tax payments normally due on 15 April June 16 and 15 September 2025.
- Quarterly payroll and excise tax returns normally due on 31 October 2024, and 31 Jan, 30 April and 31 July 2025.
- Calendar-year corporation and fiduciary returns and payments normally due on 15 April 2025.
- Calendar-year tax-exempt organization returns normally due on 15 May 2025.
- 990, 1040, 1041 and 1120 filers with a valid extension for tax year 2023. Please note, the payments on these returns are not eligible because they were due last spring before the hurricane.
The Disaster assistance and emergency relief for individuals and businesses page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief.
It is possible an affected taxpayer may not have an IRS address of record located in the disaster area, for example, because they moved to the disaster area after filing their return. In these kinds of unique circumstances, the affected taxpayer could receive a late filing or late payment penalty notice from the IRS for the postponement period. The taxpayer should call the IRS Special Services toll-free number at 866-562-5227 to update their address and request disaster tax relief.
In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to call 866-562-5227.
This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization. Disaster area tax preparers with clients located outside the disaster area can choose to use the bulk requests from practitioners for disaster relief option described on IRS.gov.
Further tax filing extensions available to 15 October 2025
Anyone who needs a tax filing extension beyond 25 September 2025, for tax year 2024 can get it, but they must request the extra time. This type of filing extension is not an extension of time to pay.
These requests cannot be filed electronically. They can be filed only on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.
Though this extension will give a taxpayer until 15 October 2025, to file, the IRS emphasized that tax payments are still due by 25 September 2025. Visit IRS.gov/extensions for details.
