NC04-81, September 28, 2004
(Updated 9/28/04 to add 13 counties)

GREENSBORO — The Internal Revenue Service today announced special tax relief for North Carolina taxpayers in the Presidential Disaster Area that was struck by Hurricane Ivan.

The disaster area consists of 29 counties: Alamance, Alleghany, Ashe, Avery, Buncombe, Burke, Caldwell, Caswell, Davidson, Forsyth, Graham, Guilford, Haywood, Henderson, Jackson, Macon, Madison, McDowell, Mitchell, Polk, Randolph, Rockingham, Rutherford, Stokes, Swain, Transylvania, Watauga, Wilkes, and Yancey.

• The Federal Tax Deposit (FTD) Penalty Waiver Period for employment and excise tax deposits is Sept. 16 – Oct. 1, 2004.
• The Extension Period for returns and other tax payments is Sept. 16 – Nov. 18, 2004.
• The Disaster Designation for this area is “Hurricane Ivan – NC” — taxpayers mark certain relief-related forms with this designation in red.

Since many of the above counties were part of the Tropical Storm Frances disaster area, the FTD Penalty Waiver Period and the Extension Period for the tax relief granted earlier are extended to Oct. 1 and Nov. 18, respectively, for affected taxpayers in these counties.

Relief Provisions

Related Item:  Relief for victims of Tropical Storm Frances