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D-410P

Application for Extension

for Filing Partnership, Estate, or Trust Tax Return

10-12

Instructions

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

due on any tax not paid by the original due date. Penalties may

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

also apply.

or the North Carolina Estates and Trusts Income Tax Return,

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

Form D-407.

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

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

pay on time, the entity will still owe interest.

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

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

Late Payment Penalty - The late payment penalty is 10 percent

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

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

The penalty will apply on any remaining balance due if the tax

application does not have to be attached to the return.

paid by 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

To receive the extra time the entity MUST:

remaining balance due, including interest, must be paid with the

income tax return on or before the expiration of the extension

Properly estimate the tax liability using the information

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

period to avoid the late payment penalty.

1 of Form D-410P.

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

Late Filing Penalty - A penalty is usually charged if the return is

filed after the due date (including extensions). It is 5 percent of

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

estimated to be due. However, because an extension of

the tax for each month, or part of a month, that the return is late

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

(minimum $5, maximum 25 percent).

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

If the entity does not file the application for extension by the original

with the extension request.

due date of the return, it is subject to both the 5 percent per month late

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

filing penalty and the 10 percent late payment penalty on the remaining

any time before the extended due date. But remember, Form

tax due. In addition, penalties are provided by law for willful failure to

D-410P does not extend the time to pay the tax. Interest will be

file a return on time and for willful failure to evade or defeat the tax.

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

Partnership, Estate, or Trust (Legal Name)

(USE CAPITAL LETTERS FOR NAME AND ADDRESS )

2. Payments

for Year

3. Balance Due

Partnership, Estate, or Trust (Legal Name Continued)

(Line 1 minus

Line 2)

Apartment Number

Address

Extension is for:

(Fill in applicable circle)

Partnership

State

Zip Code

Country (If not U.S.)

City

Estate

Trust

D-410P

Web

Mail to: N.C. Department of Revenue

10-09

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

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

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