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D-410P

Application for Extension

for Filing Partnership, Estate, or Trust Tax Return

Instructions

Purpose - Use Form D-410P to ask for 6 more months to file the North

The entity is not required to send a payment of the tax

Carolina Partnership Income Tax Return, Form D-403 or the North

estimated to be due. However, because an extension of

Carolina Estates and Trusts Income Tax Return, Form D-407.

time to file the return does not extend the time for paying

the tax, it will benefit the entity to pay as much as it can

with the extension request.

Even if the entity does not expect to owe additional tax, the entity

must still apply for an extension and file the return by the extended

Filing The Tax Return - The income tax return may be filed at any

due date for the return to be considered timely filed. The entity

time before the extended due date. But remember, Form D-410P

does not have to explain why it is asking for the extension. This

does not extend the time to pay the tax. Interest will be due on any

application does not have to be attached to the return.

tax not paid by the original due date. Penalties may also apply.

Do not use this form to apply for an extension of time to file Form

Interest - Interest will be due on any tax not paid by the original

D-499, Application for Tax Credit for Qualified Business Investments.

due date of the return. Even if there was a good reason not to pay

To apply for an extension of time to file Form D-499, the entity must

on time, the entity will still owe interest.

submit a written statement by April 15 requesting additional time.

However, the date for filing Form D-499 cannot be extended beyond

Late Payment Penalty - The late payment penalty is 10 percent

September 15.

(minimum $5) of the tax not paid by the due date of the return. The

penalty will apply on any remaining balance due if the tax paid by

To receive the extra time the entity MUST:

the original due date of the return is less than 90 percent of the

total amount of tax due. If the 90 percent rule is met, any remaining

Properly estimate the tax liability using the information

balance due, including interest, must be paid with the income tax

available to the entity, and enter the tax liability on Line 1

return on or before the expiration of the extension period to avoid

of Form D-410P.

the late payment penalty.

File Form D-410P by the regular due date of the tax

return.

Use blue or black ink to complete this form.

Do not fold, staple, tape, or paper clip the form.

Detach and mail original form to:

N.C. Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0635

Application for Extension for Filing Partnership, Estate, or Trust Tax Return

North Carolina Department of Revenue

or other tax

and

For calendar year

year beginning

ending

Enter Whole U.S. Dollars Only

(MM-DD-YY)

1. Tax Liability

Federal Employer ID Number

for Year

Extension is for:

Partnership

Estate

Trust

(Fill in applicable circle)

Partnership, Estate, or Trust (Legal Name)

(USE CAPITAL LETTERS FOR NAME AND ADDRESS )

2. Payments

for Year

Partnership, Estate, or Trust (Legal Name Continued)

Address

3. Balance Due

(Line 1 minus

Line 2)

City

State

Zip Code

Country (If not U.S.)

D-410P

Mail to: N.C. Department of Revenue

Web

P.O. Box 25000, Raleigh, N.C. 27640-0635

11-06

Form D-410p - Application For Extension For Filing Partnership, Estate, Or Trust Tax Return

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