D-410, Application for Extension for Filing Individual Income
Tax Return

What is the D-410 and Why Should You Use It?
If you cannot file your individual income tax return by the due date, you may apply for an automatic 6-month extension of time to file the return. To receive the extension, you must file Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the return. An extension of time to file the return does not extend the time for paying the tax. The Department’s online filing and payment system allows you to electronically file Form D-410. Using this system allows us to process your extension more accurately and efficiently. We strongly encourage you to use the online filing and payment system.

General Information and Instructions

Contact Information

Enter your complete name (first and last name), email address, and telephone number, including area code, in the appropriate fields. We will use the email address to acknowledge receipt of your return and/or payment. If you do not have an email address, you will not be able to use the online filing and payment system.

Taxpayer Account Information

Use Form D-410 to request six additional months to file your individual income tax return. If you already had four extra months to file because you were "out of the country" (explained later) when your return was due, use this form to ask for an additional two months to file. Even if you do not expect to owe additional tax, you must still apply for an extension and file the return by the extended due date for the return to be considered timely filed.

Important: Do not use this online form to request extensions of time for filing partnership, estate, trust, corporate income, or franchise tax returns.

You must provide the following information:

Instructions

Line 1 – Tax Liability for Year: Enter the amount you expect to enter on Line 14 of Form D-400. If you do not expect to owe tax, enter zero.

Line 2 – Payments for the Year: Enter the amount of any North Carolina income tax withheld, estimated tax payments (including any overpayment applied from the previous year), and any other payments and credits you expect to show on your return.

Reminder: The D-410 does not extend the time to pay the tax. If you do not pay the amount due by the original due date, you will owe interest. You may also be charged penalties.

Late Payment PenaltyThe late payment penalty is 10 percent of the tax not paid by the due date of the return. The penalty will apply on any remaining balance due if the tax 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 remaining balance due, including interest, must be paid with the income tax return on or before the expiration of the extension period to avoid the late payment penalty.

Late Filing PenaltyA penalty is usually charged if your return is filed after the due date (including extensions). It is 5 percent of the tax for each month, or part of a month, that your return is late (maximum 25 percent).

Payment Choices

Credit/Debit Card

What information do I need to make a credit/debit card payment?

Is there a fee?
There is a convenience fee for the use of this service. The fee is calculated as $2.00 for every $100.00 increment of your tax payment.

Example of fee calculation:
$2.00 for payment amounts of $.01 to $100.00
$4.00 for payment amounts of $100.01 to $200.00
$6.00 for payment amounts of $200.01 to $300.00

How do I submit my payment?
You will be prompted through a series of screens that will require you to complete a return or payment application and furnish credit/debit card account information. You will be provided a confirmation page that you should print and save for your records that will contain a confirmation number.

What if I change my mind after I have completed the credit/debit card transaction?
If you make a payment by credit/debit card and later decide to reverse the transaction, you will need to contact your bank to cancel the transaction. However, you may be subject to penalties, interest or other fees imposed by the Department of Revenue for nonpayment or late payment of tax.

How will I know the Department has received my payment?
You will receive an email from the Department within two business days from submission of your payment information. The email will contain the same confirmation number that is displayed on the confirmation page that you print for your records. This email will also contain a Document Locator Number. You should retain the email for your records and you should provide these numbers if you contact the Department for assistance with your payment.

When will my payment be effective?
All transactions submitted prior to 5:30 pm EST will be effective the following banking day.

What if I make an overpayment of my tax liability using my credit/debit card?
If the Department determines an overpayment has been made, a refund check will be mailed to you. The convenience fee will not be refunded.

Is my information safe?
Safety measures are in place to protect your information. No one can read your tax information while it is being sent to us. The web site and your data are secured with SSL (Secure Socket Layer) and 128-bit encryption.

Who can I contact for assistance concerning my electronic payment?
For additional assistance, contact the Electronic Services Help Line Monday through Friday between the hours of 8:00 am and 5:00 pm EST at 1-877-308-9103.

Bank Draft

How do I authorize a bank draft?
You authorize the Department of Revenue to draft the bank account for the payment amount specified on the web form by providing your bank account information.

Is there a fee?
No.

How do I submit my payment?
You will be prompted through a series of screens that will require you to complete a return or payment application and furnish bank account information. You will be provided a confirmation page that you should print and save for your records that will contain a confirmation number.

How will I know the Department has received my payment?
You will receive an email from the Department within two business days from submission of your payment information. The email will contain the same confirmation number that is displayed on the confirmation page that you print for your records. This email will also contain a Document Locator Number. You should retain the email for your records and you should provide these numbers if you contact the Department for assistance with your payment.

What information do I need to authorize a bank draft?

This example of a check can help you find your bank account number and bank routing number.

Tip! Do not use a deposit slip to find your bank numbers. It may not have the information you need.

Contact your financial institution if you need help locating your bank routing number or account number.

When will my payment be effective?
Your payment will be effective on the date you select it to be drafted from your bank account. This draft date or settlement date must be a valid banking date that does not include weekends or bank holidays. You will need to submit your payment information one banking day prior to the due date in order for the Department to receive the payment timely. Payments received beyond the due date are subject to penalty and interest.

When completing the bank draft payment screen, you will be provided with the earliest possible settlement date. This date is figured on a 5:30 pm EST cut off. In other words, if you submit your bank draft payment after 5:30 pm EST, the earliest date your payment would settle would be two business days in the future.

How far in advance can I provide you with my payment information?
You can request that your payment information be “warehoused” for up to 60 days. This means you can prepare your online payment early but have your bank account drafted at a later date. The online payment will be received by the NC Department of Revenue once your payment is drafted from your account.

What if I change my mind after I have completed the bank draft transaction?
If you make a payment by bank draft and later decide to reverse the transaction, you will need to contact your bank to cancel the transaction. However, you may be subject to penalties, interest or other fees imposed by the Department of Revenue for nonpayment or late payment of tax.

What happens if my bank does not process the bank draft?
In the event the financial institution is unable to process the transaction, you will be responsible for the tax payment and for the applicable penalties and interest. If the financial institution returns the item, the Department of Revenue will notify you of the returned item.

Will I be penalized if the item is returned?
If the item is returned for insufficient funds or unable to locate account, you will be subject to a “Penalty for Bad Electronic Funds Transfer” equal to 10% of the amount of the tax payment ranging from a minimum of $1.00 to a maximum of $1,000.00.

Is my information safe?
Safety measures are in place to protect your information. No one can read your tax information while it is being sent to us. The web site and your data are secured with SSL (Secure Socket Layer) and 128-bit encryption.

Who can I contact for assistance concerning my electronic payment?
For additional assistance, contact the Electronic Services Help Line Monday through Friday between the hours of 8:00 am and 5:00 pm EST at 1-877-308-9103.

Review

The review screen allows you to review all the information you have entered to ensure that it is accurate and complete. If you wish to make any changes, use the buttons at the bottom of the page to return to the appropriate screen(s) to make your corrections. When you have determined that the information displayed is correct and you have read the affirmation statements, you must select SUBMIT to complete your transaction and transmit the information to the Department of Revenue. Once submitted, the information cannot be changed through the online filing and payment system.

Hardware and Software Requirements

The following operating systems and browsers are supported for filing and paying online:

Operating Systems:

Browsers:

Note:
The web browser must be configured to enable “per session cookies.” In Internet Explorer, this can be set under the “Internet Options” menu option. For additional information on enabling the “per session cookies,” please check the browser’s documents/help. If you receive a message that 128-bit encryption is needed, you will need to download the 128-bit encryption for your browser. The 128-bit encryption is standard in the United States so the problem would normally apply to someone trying to access the application from outside the United States.

Who can I contact for assistance?
For additional assistance, contact the Electronic Services Help Line Monday through Friday between the hours of 8:00 am and 5:00 pm EST at 1-877-308-9103.