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INSTRUCTIONS

Form D--410 (1998)

Purpose

Filing Your Tax Return

If this extension request is filed to

Use Form D--410 to ask for 6 more

You may file the income or gift tax return at

extend the time in which to file a

months to file the following North Carolina

any time before the extended due date.

partnership return, enter the amount paid

tax returns:

Individual, Form D--400;

But remember, Form D--410 does not

on line 11a of Form D--403. If the extension

Partnership, Form D--403; Estates and

extend the time to pay the tax. If you do not

request is for an estates and trusts return,

Trusts, Form D--407; or Gift, Form G--600.

pay the amount due by the original due

enter the amount paid on line 11a of Form

(You cannot use this form to apply for an

date, you will owe interest. You may also

D--407.

extension of time to file Form D--499,

be charged penalties.

Specific Instructions

Application for Tax Credit for Qualified

Interest. -- You will owe interest on tax not

Name, Address, and Social Security

Business Investments. To apply for an

paid by the original due date of the return.

Numbers. -- Enter your name, address,

extension of time to file Form D--499, you

Even if you had a good reason not to pay

social security number, and your spouse’ s

must submit a written statement by April 15

on time, you will still owe interest.

name and social security number if filing a

requesting additional time. However, the

joint return.

date for filing Form D--499 cannot be

Late Payment Penalty. -- The late

extended beyond September 15.) Note:

payment penalty is 10 percent (minimum

Out of the Country. -- If you already had 2

Even if you do not expect to owe additional

$5) of the tax not paid by the regular due

extra months to file because you were a

tax, you must still apply for an extension

date of the return. The penalty will apply on

U. S. citizen or resident and were out of the

and file the return by the extended due

any remaining balance due if the tax paid

country on the due date of your return,

date for the return to be considered timely

by the original due date of the return is less

write ‘ ‘ Taxpayer Abroad” across the top

filed. You do not have to explain why you

than 90 percent of the total amount of tax

of this form. For this purpose, ‘ ‘ Out of the

are asking for the extension.

We will

due. If the 90 percent rule is met, any

Country”means either (1) you live outside

contact you only if your request is denied.

remaining balance due, including interest,

the United States and Puerto Rico, AND

must be paid with the income tax return on

your main place of work is outside the

or before the expiration of the extension

To receive the extra time you MUST:

United States and Puerto Rico, or (2) you

period to avoid the late payment penalty.

Properly estimate your 1998 tax

are in military or naval service outside the

liability

using

the

information

United States or Puerto Rico.

Late Filing Penalty. -- A penalty is usually

available to you,

charged if your return is filed after the due

Enter your tax liability on line 1 of

Line 2. -- Enter on this line any North

date (including extensions). It is 5 percent

Form D--410, AND

Carolina income tax withheld, 1998

of the tax not paid by the due date for each

File Form D--410 by the regular due

estimated tax payments (including any

month, or part of a month that your return

date of your tax return.

1997 overpayment applied to 1998) and

is late (minimum $5, maximum 25

any other payments and credits you

percent).

You are not required to send a

expect to show on your return.

If you do not file the application for

payment of the tax you estimate as

extension by the original due date of the

due.

However,

because

Line 4. -- If you or your spouse are also

return, you are subject to both the 5

extension of time to file the return

using the extra 6 months to file a 1998 gift

percent per month late filing penalty and

does not extend the time for paying

tax return, check whichever box applies on

the 10 percent late payment penalty on the

the tax, it will benefit you to pay as

line 4. However, if your spouse files a

remaining tax due.

much as you can.

separate Form D--410 (or Federal Form

Invalid Extensions. -- If the extension is

4868), do not check the box for your

determined invalid, both the late filing and

If you already had 2 extra months to

spouse.

the late payment penalties will apply. An

file because you were ‘ ‘ out of the country”

extension is considered invalid if the

Lines 5a and 5b. -- Enter the amount of gift

(explained later) when your return was

tax you (or your spouse) are paying on

due, then use this form to ask for an

amount entered on the extension form as

these lines. If your spouse files a separate

additional 4 months to file.

the tax expected to be due is not properly

Form D--410 (or Federal Form 4868), enter

estimated.

In determining whether the

In lieu of filing Form D--410, an

amount reflected as tax due on the

on your form only the total gift tax you are

automatic 6--month extension of time to file

application is properly estimated, all facts

paying.

your State income or gift tax return will be

and circumstances, including the amount

granted if you file Federal Form 4868

Your Signature. -- This form must be

of tax due in prior years, whether

(Federal Form 8736 for Partnership

signed. If you plan to file a joint return, both

substantial underpayments have been

Returns and Forms 8736 or 2758 for

of you must sign. If there is a good reason

made in other years, and whether an

Estates and Trusts Returns), Application

why one of you cannot, then the other

individual

made

bona

fide

and

for Automatic Extension of Time, with the

spouse may sign for both.

Attach an

reasonable attempt to locate, gather, and

Internal Revenue Service, provided you

explanation why the other spouse cannot

consult information, must be considered.

submit a copy of the completed Form 4868

sign.

to the Department of Revenue by the

How To Claim Credit For Payments

original due date of the return. When filing

Made With This Form. -- When you file

Others Who Can Sign For You. -- Anyone

a copy of Form 4868 in lieu of Form D--410,

your return, include the amount paid with

with a power of attorney can sign. But the

you must clearly state that the form is for

this extension on line 14b of Form D--400.

following can sign for you without a power

North Carolina; mark through the federal

If you and your spouse each file a separate

of attorney:

amounts shown on the form; and enter the

Form D--410, but file a joint return for 1998,

Attorneys, CPAs, and enrolled

applicable amounts for North Carolina.

enter the total paid with the two forms

agents, or

Because North Carolina’ s automatic

D--410 on line 14b of your return.

A person in close personal or

extension is for 6 months instead of 4

If you and your spouse jointly filed

business relationship to you who is signing

months as allowed for federal purposes,

Form D--410, but file separate returns for

because you cannot. There must be a

you are not required to apply for an

1998, you may enter the total amount paid

good reason why you cannot sign, such as

additional 2 month extension or submit a

with Form D--410 on either of your

illness or absence. Attach an explanation

copy of the application for an additional 2

separate returns. Or, you and your spouse

to the form.

month extension that you filed with the

may divide the payment in any agreed

Internal Revenue Service because you

amounts. Be sure each separate return

Important: Do not use this form to request

are unable to file your return within the

has the social security numbers of both

extensions of time for filing corporate

additional 4 months granted automatically

spouses.

income or franchise tax returns.

for federal purposes.

D-410 - Application For Automatic Six-Month Extension Of Time To File State Income And/or Gift Tax Returns Page 2

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