NCDOR Notices

I’ve been keeping up with the NC CPA forum where many are complaining that their clients are receiving North Carolina tax notices because taxes were filed late and penalties were not waived. A few thoughts:

• If you didn’t file by 4/15, I extended you. I did not rely on the 9/25/25 extended date. I extended just like I normally would because I didn’t trust this process. Turns out, I was right. So you will not have a late penalty based on not being extended.

• Some CPAs are saying that they’re getting penalties assessed because no waiver was requested. They didn’t tell us to request a waiver. They said penalties were waived due to the extended deadline. Once that tidbit came out, I began automatically requesting penalty waivers so those should be okay.

• Now I’m learning that the hair is being split that the penalties were waived IF the return was filed by 9/25/25….and if not, no penalties at all were waived? I’m still confused on that point and other CPAs have the same questions I do. So if a return was filed on 9/30/25, penalties back to 4/15/25 are due? Somebody please make it make sense.

All of this to say that there is quite a bit of murkiness with the NCDOR and their agents right now. CPAs who have been dealing with the penalty notices have said it depends on the agent you get. Some waive penalties at request; some require a Form 5500; some say it’s not available and just turn them down flat. (In which case, they call again and get another agent who is more informed.)

If you get an NCDOR notice, forward it to me and I’ll start digging around to find out what’s going on. Hopefully, we’ll get it taken care of but emotions among CPAs are pretty high based on the lack of NCDOR cooperation. As always, I’ll do my best for you.