The deadline for filing calendar year North Carolina individual income tax returns is Monday, April 18, unless you request an extension. Electronically filed returns must be submitted electronically by midnight on April 18. For taxpayers filing via paper, returns must be postmarked by April 18.
The deadline to file and pay state income tax was extended to April 18 because state government is closed on Friday, April 15, to observe the Good Friday holiday.
A taxpayer who receives an automatic extension to file their federal individual income tax return will be granted an automatic extension to file their North Carolina individual income tax return if the individual certifies on their North Carolina return that they received an automatic federal extension.
If a taxpayer is not granted an automatic federal extension, the taxpayer may still request a State extension to file their North Carolina individual income tax return by filing Form D-410 by midnight on April 18. The extension, however, is only for filing a return and is not an extension of time to pay any tax that may be owed.
A taxpayer who does not pay the amount of tax due by April 18 may incur late-payment penalties and will be charged interest at the statutory rate. The late-payment penalty will not be due for taxpayers who pay at least 90 percent of their tax liability through withholding, estimated tax payments, or with Form D-410 by April 18.
For more information, please visit www.ncdor.gov.