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Without a valid extension, an individual income tax return filed after the original due date is delinquent and subject to interest and all applicable penalties provided by law. In order to receive an automatic State extension, the taxpayer must certify on the North Carolina tax return that the person was granted an automatic federal extension.Ī taxpayer who is not granted an automatic extension to file a federal income tax return must file Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the return in order to receive an extension for North Carolina income tax purposes.

For taxpayers with a fiscal year end, the original due date of the individual income tax return is the fifteenth day of the fourth month following the close of the fiscal year.Ī taxpayer who is granted an automatic extension to file a federal income tax return will be granted an automatic extension to file the corresponding North Carolina income tax return. The original due date of the individual income tax return for calendar year taxpayers is April 15th. If you cannot file your North Carolina Individual Income Tax Return, Form D-400, by the original due date of the return, you may apply for a six-month extension of time to file the return. File an Extension Online General Information: