A taxpayer that receives an automatic six-month extension (October 15) to file a federal individual income tax return will be granted an automatic state six-month extension to file the North Carolina individual income tax return (Form D-400). In the heading of Form D-400 is a question "Were you granted an automatic extension to file your 20xx federal income tax return, e.g., Form 1040?", and the "Yes" check box must be checked.
If a taxpayer did not receive an automatic state extension, he or she may still request a six-month extension (October 15) to file the North Carolina return by filing Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date.
If the taxpayer is out of the country on the original due date of the return, he or she is granted an automatic four-month extension to file the North Carolina return. In the heading of Form D-400 is a question "Select box if you, or if married filing jointly, your spouse were out of the country on April 15, 20xx, and a U.S. citizen or resident", and the check box must be checked.
“Out of the country” means the taxpayer lives outside the United States and Puerto Rico and their main place of work is outside the United States and Puerto Rico, or they 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 of the return until the tax is paid. An additional two-month extension may be requested by filing Form D-410. Nonresident aliens are required to file returns at the same time they are required to file their federal returns.
To access Form D-410, from the North Carolina Tax Return Menu select:
- NC Extension for Filing Income Tax Return (D-410)
- Enter Extension
The state extension can be electronically filed. In the NC Extension Menu be sure to select the Electronic Information Menu. Electronic payment information can be entered as well. In TaxSlayer Pro, federal and state extensions are e-filed from the Automatic Extension Application menu under E-File.
Additional Information: