Form D-410 - Application For Extension For Filing Individual Income Tax Return Page 2
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2Page 2
D-410
Web
11-06
due, including interest, must be paid with the income tax return on or
Specific Instructions
before the expiration of the extension period to avoid the late payment
penalty.
Name, Address, and Social Security Numbers - Enter your name,
address, and social security number and your spouse’s name and
Late Filing Penalty - A penalty is usually charged if your return is filed
social security number if filing a joint return.
after the due date (including extensions). It is 5 percent of the tax not
paid by the due date for each month, or part of a month, that your return
Line 1 - Enter on this line the amount you expect to enter on Line 14
is late (minimum $5, maximum 25 percent).
of Form D-400. If you do not expect to owe tax, enter zero.
If you do not file the application for extension by the original due date
Line 2 - Enter on this line any North Carolina income tax withheld,
of the return, you are subject to both the 5 percent per month late filing
estimated tax payments (including any overpayment applied from the
penalty and the 10 percent late payment penalty on the remaining
previous year), and any other payments and credits you expect to
tax due.
show on your return.
How To Claim Credit For Payments Made With This Form - When
Out of the Country - If you were a U. S. citizen or resident and were
you file your return, include the amount paid with this extension on
out of the country on the due date of your return, you are granted an
Line 20b of Form D-400. If you and your spouse each file a separate
automatic 4-month extension to file your return. You do not have to
Form D-410, but file a joint return for taxable year, enter the total paid
file this form on April 15. Instead, fill in the “Out of the Country” circle
with the two Forms D-410 on Line 20b of your return.
on page 1 of Form D-400 to indicate you were out of the country on
April 15. If you need an additional two months to file your return, fill in
If you and your spouse jointly filed Form D-410, but file separate returns
the circle located at the bottom right of this form and file the form on
for the taxable year, you may enter the total amount paid with Form
or before August 15. For this purpose, “Out of the Country” means
D-410 on either of your separate returns. Or, you and your spouse may
either (1) you live outside the United States and Puerto Rico, AND
divide the payment in any agreed amounts. Be sure each separate
your main place of work is outside the United States and Puerto Rico,
return has the social security numbers of both spouses.
or (2) you are in military or naval service outside the United States
and Puerto Rico.
Important: Do not use this form to request extensions of time for
filing partnership, estate, trust, gift, corporate income, or franchise
tax returns.
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