NC04-76, Sept. 14, 2004
(Updated 9/15/04 to add incident ending date)
(Updated 9/20/04 to add 15 counties)
(Updated 9/28/04 to add 3 counties and the related item regarding Hurricane Ivan)

GREENSBORO — The Internal Revenue Service today announced special tax relief for North Carolina taxpayers in the Presidential Disaster Area that was struck by Tropical Storm Frances during the period Sept. 7-12, 2004.

The disaster area consists of 33 counties: Alexander, Alleghany, Ashe, Avery, Bladen, Buncombe, Burke, Cabarrus, Caldwell, Catawba, Cleveland, Columbus, Cumberland, Gaston, Haywood, Henderson, Hoke, Iredell, Jackson, Lincoln, Madison, McDowell, Mecklenburg, Mitchell, Polk, Robeson, Rutherford, Scotland, Transylvania, Union, Watauga, Wilkes and Yancey.

• The Federal Tax Deposit (FTD) Penalty Waiver Period for employment and excise tax deposits is Sept. 7-17, 2004.
• The Extension Period for returns and other tax payments is Sept. 7 – Nov. 9, 2004.
• The Disaster Designation for this area is “Frances – NC” — taxpayers mark certain relief-related forms with this designation in red.

Relief Provisions

Related Item:  Relief for Hurricane Ivan victims — For counties that are also in the Ivan disaster area, the FTD Penalty Waiver and Extension Periods above are extended to Oct. 1 and Nov. 18, respectively.