The form has Part 1 Taxpayer Information, Part 2 Waiver Information and Part 3 Explanation of Reason.
Death: the death must have occurred within 3 months before the due date of the tax for which the penalty was charged.
Illness: the illness must have begun within 3 months before the due date of the tax for which the penalty was charged.
Incomplete form: the Department will not consider an incomplete form.
Signature: a preparer cannot sign Form NC-5500 for the taxpayer unless a power of attorney (Form GEN-58) has been established.
Mail to: North Carolina Department of Revenue, P.O. Box 1661, Raleigh, NC 27602-1661
| Question | Answer |
|---|---|
| Form Name | Form NC-5500 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 102 |
| Avg. time to fill out | 17 min |
| Edition | Web-Fill 9-25 |
| Where to send | North Carolina Department of Revenue, P.O. Box 1661, Raleigh, NC 27602-1661 |
| Other names | NC-5500, NC5500, NC 5500, NC form 5500, Request to Waive Penalties |
| Official source | Form NC-5500 (Rev 9-25), North Carolina Department of Revenue |
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