North Carolina Income Tax Extension

How to file a North Carolina Tax Extension. Points to consider when to prepare extensions.

Extension Situation
Extension Suggestion
North Carolina Tax Refund

Option 1: If you do not owe North Carolina income taxes or expect a NC tax refund by the tax deadline, you do not have to prepare and file a NC tax extension. In case you expect a NC tax refund, you will need to file or e-File your NC tax return in order to receive your tax refund money.

Option 2: eFiled a Federal Extension? If you do not owe North Carolina income taxes or expect a tax refund by the tax deadline, your accepted federal extension will be honored as a state extension, and you do not have to mail in Form D-410.

Owe North Carolina Taxes

Option 1: Pay all or some of your North Carolina income taxes online via: Form D-410.

Option 2: If you owe NC income taxes, you will either have to submit a NC tax return or extension by the tax deadline in order to avoid late filing penalties. You can only eFile and IRS tax extension, but not a North Carolina extension. The tax extension will only avoid late filing penalties until the October deadline.
Note: Unless you pay all your Taxes or eFile your tax return by the October deadline, the late filing penalties will start again after that deadline.

Option 3: Complete Form D-410, include a Check or Money Order, and mail both to the address on Form D-410. Important: Even if you filed an extension, you will still need to file your NC tax return either via eFile or by paper by the October deadline.

North Carolina Income Tax Calculator
North Carolina Tax Deadlines
Tax Penalties
Important: If you owe North Carolina and/or IRS income taxes and do not file an IRS and North Carolina tax return or extension by the Tax Due Date, you will be subject to IRS and NC late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by the Tax deadline, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
Out of Country
Out of Country: If you are a U.S. citizen or resident and are out of the country on the Tax Due Date, you are granted an extension of time to file your 2023 return and pay 2023 taxes owed by April 15, 2024, but penalties and interest will still accrue on any amount you owe after April 15, 2024. Usually, you will need to fill in the “Out of the Country” circle on Page 1 of Form D-400 if the deadline is April 15 and you need a 2-month extension to file. Be aware that interest will be due on any unpaid taxes from the original due date of the return until you pay the tax, but payment penalties will not apply until August 15. You can use Form D-410 to get an additional extension of 2 months, but only to file, not to pay. File the form by August 15, 2024 to receive the additional 2-month extension.
Taxpert®
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