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 of Form D-400. You will not receive your refund until you file your income tax return. You must also request an extension if you expect a refund but cannot file your return by the original due date. Instead, file your return by the original due date and pay as much tax as you can to minimize any penalties and interest due. 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. 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 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. However, an extension of time for filing a tax return does not extend the time for paying the tax due. An extension of time may be granted even if the application for extension is not accompanied by a payment of the tax due. 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. 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. 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.Ī 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. 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.Ī 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. The original due date of the individual income tax return for calendar year taxpayers is April 15th. 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. File an Extension Online General Information:
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