If you cannot file your North Carolina Individual Income Tax Return, Form D-400, by the original due date of the return, you may apply for a six-month extension of time to file the return. The original due date of the individual income tax return for calendar year taxpayers is April 15th. For taxpayers with a fiscal year end, the original due date of the individual income tax return is the fifteenth day of the fourth month following the close of the fiscal year.
A taxpayer who is granted an automatic extension to file a federal income tax return will be granted an automatic extension to file the corresponding North Carolina income tax return. In order to receive an automatic State extension, the taxpayer must certify on the North Carolina tax return that the person was granted an automatic federal extension. This automatic extension only applies to extension applications filed by a taxpayer with the Commissioner of Internal Revenue. The automatic extension does not apply to extensions granted under section 7508A of the Code because of a presidentially declared disaster.
A taxpayer who is not granted an automatic extension to file a federal income tax return must file Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the return in order to receive an extension for North Carolina income tax purposes. Without a valid extension, an individual income tax return filed after the original due date is delinquent and subject to interest and all applicable penalties provided by law.
You are not required to send a payment of the tax you expect to owe to receive an extension; however, it will benefit you to pay as much as you can by the original due date. An extension of time may benefit you to pay as much as you can by the original due date. An extension of time may be granted even if the application for extension is not accompanied by a payment of the tax due. However, an extension of time for filing a tax return does not extend the time for paying the tax due. If you do not pay the amount of tax due by the original due date, you will owe a late payment penalty and interest. The late payment penalty will not be due if you pay at least 90 percent (90%) of your tax liability through withholding, estimated tax payments, or with Form D-410 by the original due date.
If your return is complete by the original due date but you are not able to pay the tax you owe, you should not request an extension. Instead, file your return by the original due date and pay as much tax as you can to minimize any penalties and interest due. You must also request an extension if you expect a refund but cannot file your return by the original due date. You will not receive your refund until you file your income tax return.
Out of Country Extension
If you are required to file a North Carolina individual income tax return and you are out of the country on the original due date of the return, you are granted an automatic four-month extension for filing your North Carolina individual income tax return if you fill in the "Out of Country" circle on Page 1 of Form D-400. "Out of 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 are unable to file your income tax return within the automatic four-month extension period, an additional two-month extension may be obtained by filling in the circle at the bottom right of Form D-410 or selecting "Y" at the "Out of country on due date prompt" on the Department's personalized form creator. To receive the additional two-month extension, Form D-410 must be filed by August 15. Importantly, a taxpayer who is granted an automatic extension to file the corresponding State income tax return if they certify on the State return that the federal extension was granted. Consequently, an "Out of Country" taxpayer granted an automatic six-month extension to file the State income tax return will not be required to file Form D-410 to receive the additional two-month extension.
Filing an Extension
You can apply for a North Carolina 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 Department's website (no access to federal filing and paying).
If you are unable to apply for an extension and pay your tax online or if you want to file your extension in paper form, you can create a personalized Form D-410.