Application for Extension
for Filing Individual Income Tax Return
Purpose - Use Form D-410 to ask for 6 more months to file the North
estimate as due. However, because an extension of time to
Carolina Individual Income Tax Return, Form D-400.
file the return does not extend the time for paying the tax, it
will benefit you to pay as much as you can.
Even if you do not expect to owe additional tax, you must still apply
for an extension and file the return by the extended due date for the
If you already had 4 extra months to file because you were “out of the
return to be considered timely filed. You do not have to explain why
country” (explained later) when your return was due, then use this form
you are asking for the extension. You do not have to attach this
to ask for an additional 2 months to file.
form to your return.
Filing Your Tax Return - You may file the income tax return at any
You cannot use this form to apply for an extension of time to file
time before the extended due date. But remember, Form D-410 does
Form D-499, Application for Tax Credit for Qualified Business
not extend the time to pay the tax. If you do not pay the amount
Investments. To apply for an extension of time to file Form D-499,
due by the original due date, you will owe interest. You may also be
you must submit a written statement by April 15 requesting additional
time. However, the date for filing Form D-499 cannot be extended
Interest - You will owe interest on tax not paid by the original due date
beyond September 15.
of the return. Even if you had a good reason not to pay on time, you
To receive the extra time you MUST:
will still owe interest.
Properly estimate your tax liability using the information
Late Payment Penalty - The late payment penalty is 10 percent
available to you, and enter that amount on Line 1 of Form
(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 the
2. File Form D-410 by the regular due date of your tax return.
original due date of the return is less than 90 percent of the total
You are not required to send a payment of the tax you
amount of tax due. If the 90 percent rule is met, any remaining balance
You can file this form and pay the tax online at
Click on Electronic Services.
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 Individual Income Tax Return
North Carolina Department of Revenue
Enter Whole U.S. Dollars Only
or other tax
For calendar year
1. Tax Liability
Your Social Security Number
Your Spouse’s Social Security Number
You must enter your
social security number(s)
Your First Name
Your Last Name
(USE CAPITAL LETTERS )
If a Joint Return, Spouse’s First Name
Spouse’s Last Name
minus Line 2)
Country (If not U.S.)
Fill in this circle if you were out of the country
on the date that this application was due.
Mail to: N.C. Department of Revenue
P.O. Box 25000, Raleigh, N.C. 27640-0635