What is the D-410 and Why Should You Use It?
Beginning with tax year 2019, a taxpayer that receives an automatic extension to file a federal individual income tax return will be granted an automatic state extension to file the N.C. individual income tax return, Form D-400. In order to receive the automatic state extension you MUST fill in the "Federal Extension" circle on page 1 of Form D-400.
If you did not receive an automatic state extension to file your N.C. individual income tax return, you may still request an extension of time to file your return by filing Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the N.C. tax return. Without a valid state extension, a N.C. individual income tax return filed after the original due date is delinquent and is subject to interest and all applicable penalties provided by law. The Department's online filing and payment system allows you to electronically file Form D-410. Using this system allows us to process your extension more accurately and efficiently. Important: Although you aren't required to make a payment of the tax you estimate as due with Form D-410, an extension of time to file a state tax return does not extend the time to pay the tax. If you don't pay all of the taxes you owe by the original due date, you will owe interest on the remaining balance. You may also be charged penalties.