Frequently Asked Questions About Filing an Application for Extension to File Your N.C. Individual Income Tax Return
Do you need more time to file your individual income tax return, Form D-400? You can file an application to extend the time you have to file your individual income tax return, but you cannot extend the time to pay the tax you owe.
What does an extension of time to file mean?
If an individual income tax return cannot be filed by the due date of the return, a taxpayer may apply for a six-month extension to file the income tax return. An extension to file the income tax return does not extend the time to pay the tax owed.
How do I apply for an extension to file my North Carolina income tax return if I received an automatic extension to file my federal individual income tax return?
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 exension, you MUST fill in the "Federal Extension" circle on page 1 of Form D-400. The taxpayer must certify on the North Carolina tax return that the person was granted an automatic federal extension. You can use the Income Tax Estimator tool to estimate the amount of income tax you may owe.
How do I apply for an extension to file my N.C. income tax return if I did not receive an automatic extension to file my federal individual income tax return?
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.
When do I apply for an extension to file my North Carolina income tax return?
For a calendar year taxpayer, the due date of the individual income tax return is April 15th. For more information on when a tax return is considered timely, see TA-16-1.
For a taxpayer with a fiscal year end, the due date of the individual income tax return is the fifteenth day of the fourth month following the close of the fiscal year.
Do I have to pay the tax I owe to receive an extension?
No. You are not required to send payment for the amount of tax you estimate to be due in order to receive an extension. However, it will benefit you to pay as much as you can with the application for extension because you can minimize the amount of penalties and interest due on the remaining balance. For more information on penalties and interest, see Penalties and Interest.
What if I expect a refund? Do I still need to apply for an extension?
Yes. If you have overpaid your North Carolina income tax and you expect to receive a refund from the State, but you are unable to file your individual income tax return by the original due date of the return, you should file an application of extension. You will not receive the refund until you file your income tax return.
If my income tax return is complete by April 15th but I am unable to pay the tax I owe, should I apply for an extension?
No. If your return is complete by April 15th but you are unable to pay the tax you owe, you should not request an extension. File your return and pay as much tax as you can in order to minimize any penalties and interest due.
What if I am out of the country on April 15th, should I apply for an extension?
If you are required to file a North Carolina individual income tax return and you are “Out of the Country” on April 15th, you will automatically receive a four-month extension. The time for payment of your tax is also extended; however, interest will accrue on any remaining balance from the original due date of the return until you pay the remaining tax due.
Note. For this purpose, “Out of the country” means either (1) you live outside the United States and Puerto Rico and your main place of work is outside the United States or Puerto Rico, or (2) you are in the military or naval service outside the United States and Puerto Rico
To receive an “Out of the Country” extension, you must file Form D-400 within four months of the due date of the income tax return and fill in the “Out of the Country” circle on page 1. If you need an additional two months to file your individual income tax return, you must file Form D-410 by August 15th and fill in the “Out of the Country” circle located at the bottom right of the form.
Can I apply for an extension and pay the tax I owe online?
Yes. You can apply for an extension and pay your tax online using the following options:
- eFile - file Form D-410 and remit your 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 remit your tax payment using the NCDOR website (no access to federal filing and paying).