The North Carolina General Assembly recently extended last year’s Extra Credit Grant program through May 31, 2021 for eligible individuals who did not already receive the $335 grant. The program was established to assist families with qualifying children with virtual schooling and child-care costs during the COVID-19 pandemic.
While the program provided over 1 million checks to North Carolinians, some taxpayers with qualifying children who filed a 2019 state tax return on or before October 15, 2020, were not eligible for the automatic grant payment because the individual did not report a qualifying child on Line 10a of their 2019 individual income tax return as required by the law. The only resolution before a recent law change was to file an amended 2019 return by October 15, 2020.
Under legislation signed into law February 10, 2021, the North Carolina Department of Revenue is reopening the application period through May 31, 2021 for eligible individuals, including taxpayers impacted by the 10a issue, to apply for the grant. The full program details are here.
Additionally, at the urging of professional tax preparers, the NCDOR will allow bulk uploads of applications. This option is only available to professional tax preparers and may only be used to submit two or more applications on behalf of individuals who encountered the Line 10a issue.
More information and the bulk upload application are available here. A short tutorial video explaining how to use the bulk application can be accessed here.