If you cannot file your North Carolina individual income tax return by the original due date, you may apply for an automatic six month extension of time to file the return. To receive an extension, you must file Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the return. You can file Form D-410 online. For details, visit the Department’s website.
You should apply for an extension even if you believe you will be due a refund but cannot file by the due date. North Carolina does not accept any federal extension forms in lieu of Form D-410. 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 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 original 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 original due date.
A late filing penalty may also be assessed if your return is filed after the extended due date.
The penalty is five percent (5%) of the net tax due for each month, or part of a month, that your return is late, maximum twenty-five percent (25%). If you do not file the application for extension by the original due date of the return, you are subject to both the five percent (5%) per month late filing penalty and the ten percent (10%) late payment penalty on the net tax due. Net tax due is the amount of tax required to be shown on the return less any timely payments of the tax and allowable credits.
If you are out of the country and unable to file your income tax return within the automatic 4 month extension period, an additional two month extension may be obtained by filling in the circle at the bottom right of Form D-410. To receive the additional 2 month extension, file Form D-410 by August 15, 2019.