‘Extra Credit’ Tax Grant For North Carolina Families Included in General Assembly’s Coronavirus Relief Act 3.0

On September 4, Governor Roy Cooper signed into law the Coronavirus Relief Act 3.0, which was passed by the North Carolina General Assembly. The law includes the Extra Credit Grant program to be administered by the North Carolina Department of Revenue.

According to the law, the purpose of the program is to “use funds from the Coronavirus Relief Fund to help families with qualifying children in North Carolina by providing economic support to assist with virtual schooling and child-care costs during the COVID-19 pandemic.”

The grant amount is $335.00 total for each eligible individual, even if the individual has two or more qualifying children.

• NCDOR will award a grant to eligible individuals who report at least one qualifying child (age 16 or younger) on their 2019 state individual income tax return; spouses who file a joint state return count as one individual.
• Eligible individuals who have filed their state return and reported at least one qualifying child do not need to take any action to receive the grant.
• An individual who did not file a 2019 state tax return solely because the individual’s gross income for the 2019 taxable year did not exceed the filing requirements may still apply.
• An applicant must meet all requirements referenced in the law, including having at least one qualifying child age 16 or younger for the 2019 calendar year, to apply for the grant by October 15, 2020.  You can submit your application on line at https://www.ncdor.gov/application-extra-credit-grant