Extensions

If you cannot file your North Carolina Individual Income Tax Return, Form D-400, by the statutory due date of the return, you may apply for a six-month (6) extension of time to file the return. The statutory due date of the individual income tax return for calendar year taxpayers is April 15th. For taxpayers with a fiscal year end, the statutory due date of the individual income tax return is the fifteenth day of the fourth month following the close of the fiscal year.

To receive an extension of time to file your return, you must file Form D-410, Application for Extension for Filing Individual Income Tax return by the statutory due date of the return. North Carolina does not accept any federal extension forms in lieu of the North Carolina extension form. Without a valid extension, an individual income tax return filed after the statutory 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 with the extension request. 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 statutory due date, you will owe a ten percent (10%) 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 statutory due date.

If your return is complete by the statutory 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 statutory due date and pay as much tax as you can in order to minimize any penalties and interest due. You must also file an extension if you expect a refund but cannot file your return by the statutory due date. You will not receive your refund until you file your income tax return.

If you are required to file a North Carolina individual income tax return and you are out of the country on the statutory due date of the return, you are granted an automatic four-month (4) extension for filing your North Carolina individual income tax return if you fill in the "Out of the Country" circle on Page 1of 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 due date until the tax is paid. If you are unable to file your income tax return within the automatic four-month (4) extension period, an additional two-month (2) extension, Form D-410, may be obtained by filling in the circle at the bottom right of Form D-410. To receive the additional two month extension, Form D-410 must be filed by August 15.

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).

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. You may also pick up an extension form at one of our Service Centers or call the Department at 1-877-252-3052. Extension forms can also be ordered at the Department's Order Tax Forms and Instructions page.