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 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 North Carolina Return menu select:
- Miscellaneous Forms
- Form NC-410 (Extension)
Note: The state extension cannot be electronically filed in ProWeb. The federal extension may be sent electronically, however the state extension will have to be mailed.
Additional Information:
North Carolina State Tax Information
Where Do I Set Up Estimated Payments for North Carolina?
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.