North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0107 - EXTENSIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Application. -- If
											  an income tax return cannot be filed by the due date, a taxpayer may apply for an automatic six-month
											  extension of time to file the return. To receive the extension, an individual shall file Form D-410,
											  Application for Extension for Filing Individual Income Tax Return, by the original due date of the return. A
											  partnership, estate, or trust shall file Form D-410P, Application for Extension for Filing Partnership,
											  Estate, or Trust Tax Return, by the original due date of the return.
(b) Late Payment Penalty. -- A 10 percent late payment penalty shall apply
											  to the remaining balance due if less than 90 percent of the total amount of tax due is paid by the due date.
											  If the 90 percent requirement is met, any remaining balance due shall be paid with the income tax return
											  before the expiration of the extension period to avoid the late payment penalty. If a taxpayer does not file
											  the application for extension by the original due date of the return, the taxpayer is subject to both the
											  five percent per month late filing penalty (25 percent maximum) and the 10 percent late payment penalty on
											  the remaining balance due.
(c) Individuals Outside U.S. -- An
											  individual who is "Out of Country" on the date the return is due shall be granted an automatic four-month
											  extension for filing the North Carolina income tax return by marking the Out of Country indicator on the Form
											  D-400 when the State return is filed. "Out of Country" means the individual is a United States citizen or
											  resident who is living outside the United States and Puerto Rico and either the taxpayer's main place of work
											  is outside the United States and Puerto Rico or the taxpayer is in the military service outside the United
											  States and Puerto Rico. The time for payment of the tax shall also be extended; however, interest shall be
											  due on any unpaid tax from the original due date of the return until the tax is paid. If an individual is
											  unable to file the return within the automatic four-month extension period, an additional two-month extension
											  may be obtained by following the provisions in Paragraph (a) of this Rule; however, the Form D-410 shall be
											  filed by the automatic extension date of August 15.
(d) Return.
											  -- A return may be filed at any time within the extension period but it shall be filed before the end of the
											  extension period to avoid the late filing penalty.
Authority
													 G.S.
													 105-155;
													 105-157;
													 105-160.6;
													 105-160.7;
													 105-236(a)(3);
													 105-236(a)(4);
													 105-262;
													 105-263;
Eff. February 1, 1976;
Amended
													 Eff. September 1, 2008; May 1, 2006; August 1, 2002; August 1, 1998; November 1, 1994; May 1, 1994; June 1,
													 1993; October 1, 1992;
Readopted Eff. May 1, 2016.