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 order to receive the automatic state extension, the taxpayer must certify a federal extension was granted by filling in the “Federal Extension” circle on page 1, Form D-400.
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 and the circle on Page 1, Form D-400 must be completed. Out of the country means the taxpayer lives, is in military service, or his or her main place of work is 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 main menu of the North Carolina state return select:
- NC Extension for Filing Income Tax Return (D-410)
- Enter Extension
Note: The state extension cannot be electronically filed in ProWeb. The federal extension payment may be sent electronically, however the state extension will have to be mailed.
Additional Information: