North Carolina Income Tax Extension

Option 1: If you don’t owe any North Carolina income taxes and you expect a refund, you don’t need to file an extension. To receive your refund, simply file or e-file your North Carolina tax return by the deadline.

Option 2: If you’ve e-filed a federal extension and you don’t owe North Carolina income taxes or expect a state tax refund by the deadline, your accepted federal extension will automatically apply to your North Carolina state return, and you won’t need to submit Form D-410.

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, attach a check or money order, and mail them to the address specified on the form. Important: Even with an extension, you must file your North Carolina tax return—either electronically or by mail—by the October deadline.

All North Carolina Tax Income Tax Return Deadlines

Important: If you owe income taxes to North Carolina or the IRS and fail to file a tax return or extension by the due date, you will incur late filing penalties from both agencies. Additionally, if you do not pay your taxes by the deadline, you will face late payment penalties. Filing an extension on time will only waive the late filing penalties, not the late payment penalties. Since late filing penalties are usually higher than late payment penalties, it’s crucial to file your return or extension on time, even if you can't pay the taxes owed immediately.

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 2024 return and pay 2024 taxes owed by April 15, 2025, but penalties and interest will still accrue on any amount you owe after April 15, 2025. 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, 2025 to receive the additional 2-month extension.

e-File a Tax Extension for free on eFile.com. Here are instructions on whether you should consider a Tax Extension or not.

Discuss your extension questions and goals with a Taxpert for free and we will guide you through the process.