If you are unable to file your North Carolina Individual Income Tax Return by the due date, you may apply for an automatic six-month extension. To receive an extension of time, you must file Form D-410 and properly estimate the amount of tax you expect to owe. You are not required to send a payment of the tax you estimate as due to receive the extension; however, it will benefit you to pay as much as you can with the extension request. An extension of time for filing the return does not extend the time for paying the tax. If you do not pay the amount due by the original due date, you will owe a 10 percent late-payment penalty and interest. If your return is completed by the original due date but you are unable to pay the tax you owe, you should not request an extension. File your return by April 15th and pay as much as you can in order to minimize the penalty and interest. You must also file an extension if you expect a refund but cannot file by the due date. North Carolina does not accept any federal extension forms in lieu of the North Carolina extension form.
If you are a U.S. citizen or resident and were out of the country on the regular due date of your return (April 15), you are granted an automatic 4-month extension for filing your North Carolina return if you fill in the "Out of the Country" circle on Page 1 of Form D-400. "Out of the Country" means you live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or you are in military service outside the United States and Puerto Rico. The time for payment of the tax is also extended; however, interest is due on any unpaid tax from the original due date until the tax is paid. If you need additional time to file after the four-month period, fill in the circle at the bottom right on the form to indicate that you were out of the country when the return was due and file Form D-410 by August 15 to receive an additional two months to file the return.
A late filing penalty of 5% per month with a maximum of 25% will be added if you do not file your income tax return by the end of the extension period. Filing the Form D-410 does not extend your time to pay the tax. If you do not pay the amount due by the original due date, a 10% late payment penalty plus interest will apply on the remaining balance due if the tax paid by the due date of the return is less than 90% of the total amount of tax due. If the 90% rule is met, any remaining balance due, including interest, must be paid with the income tax return by the extended due date to avoid the late payment penalty.
If you do not file for an extension, you are subject to both the 5% per month late filing penalty and 10% late payment penalty on the remaining tax due.
Electronic filing and paying options for applications for extensions:
- eFile - file Form D-410 and your associated tax payment using a tax professional or commercial tax preparation software (see list of approved eFile vendors). Using eFile allows you to file federal and state forms at the same time or separately. Free eFile is available for those who qualify.
- Online File and Pay - file Form D-410 and your associated tax payment using the NCDOR website (no access to federal filing and paying).
If you are unable to file your North Carolina application for extension and pay your tax electronically or want to use a paper form, visit www.dornc.com/forms/ to access instructions and download the paper form; pick up the paper form at one of our Service Centers; call the Department at 1-877-252-3052 and request that the form be mailed to you; or go to our Order Forms page. Mail the completed paper form and your payment to the North Carolina Department of Revenue, P.O. Box 25000, Raleigh, N.C. 27640-0635.
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