Extensions | NCDOR

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General Information:

If you can not 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 annex of time to file the return. The original due date of the individual income tax reappearance for calendar year taxpayers is April 15th. For taxpayers with a fiscal class 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 render will be granted an automatic extension to file the corresponding North Carolina income tax render. In ordering to receive an automatic State elongation, the taxpayer must certify on the North Carolina tax return that the person was granted an automatic federal extension .
A taxpayer who is not granted an automatic rifle extension to file a federal income tax fall 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 elongation for North Carolina income tax purposes. Without a valid extension, an person income tax restitution filed after the original due date is delinquent and capable to interest and all applicable penalties provided by law.

You are not required to send a requital of the tax you expect to owe to receive an reference ; however, it will benefit you to pay american samoa much as you can by the original due date. An extension of time may be granted even if the lotion for extension is not accompanied by a requital of the tax due. however, an extension of fourth dimension for filing a tax recurrence does not extend the time for paying the tax due. If you do not pay the measure of tax due by the original due date, you will owe a ten percentage ( 10 % ) late payment penalty and matter to. The late payment penalty will not be due if you pay at least 90 percentage ( 90 % ) of your tax liability through withholding tax, 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. rather, file your hark back by the original due date and pay equally much tax as you can to minimize any penalties and interest due. You must besides request an extension if you expect a refund but can not file your come back 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 person income tax return and you are out of the nation on the master 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 ” lap on Page 1 of Form D-400. “ Out of Country ” means you live outside the United States and Puerto Rico and your chief place of ferment is outside the United States and Puerto Rico, or you are in military service outside the United States and Puerto Rico. The prison term for requital of the tax is besides extended ; however, concern is due on any amateur tax from the master due date until the tax is paid.

If you are ineffective to file your income tax return within the automatic four-month extension period, an extra two-month extension may be obtained by filling in the set at the bottom right of Form D-410 or selecting “ Y ” at the “ Out of area on due date motivate ” on the Department ‘s personalize form creator. To receive the extra two-month extension, Form D-410 must be filed by August 15. importantly, a taxpayer who is granted an automatic extension to file the equate State income tax reappearance if they certify on the State hark back that the union propagation 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 extra two-month extension .

Filing an Extension

You can apply for a North Carolina elongation and pay your tax on-line using the come 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 elongation and pay your tax on-line or if you want to file your propagation in paper form, you can create a personalized Form D-410 .