The Federal Emergency Management Agency (FEMA) has announced that the president on January 31, 2019, determined that certain areas in North Carolina are eligible for assistance from the federal government under the Disaster Relief and Emergency Assistance Act (42 USC 5121) as a result of Tropical Storm Michael during the period of October 10-12, 2018 (FEMA-4412-DR).
Accordingly, taxpayers in the following counties who sustained losses attributable to the disaster may deduct the losses on their 2018 or 2017 federal income tax returns: Alamance, Brunswick, Caswell, Chatham, Dare, Davidson, Davie, Forsyth, Granville, Hyde, Iredell, McDowell, Montgomery, Orange, Person, Randolph, Rockingham, Stokes, Surry, Vance and Yadkin.