North Carolina

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Download Extension Form(s)

North Carolina

Extension for tax year 2005

General Instructions

The North Carolina Department of Revenue automatically grants a six month extension of time to file until October 15, 2006 with the submission of Form D-410. You are required to file for an extension whether you owe additional taxes or are expecting a refund.

To avoid penalties you must pay at least 90% of your current year tax liability April 15, 2006 and submit the balance with your North Carolina return by October 15, 2006.

Penalty and Interest Charges on Tax Owed:

Interest will be charged on income tax that is not paid on or before April 15, 2006, even if you received an extension of time to file your return.

In addition you may be subject to the following penalties:

• Late Payment. If you do not pay at least 90% your total tax liability by April 15, 2006, you may be subject to a ten percent (10.0%) late payment penalty.
• Late Filing Penalty. If you do not file on time, you may be assessed an additional penalty of five percent (5.0%) per month ($5.00 minimum; 25% maximum) on the remaining tax due. If you do not file an application for an extension by the original due date of your return, you will be subject to both the 5% penalty per month late filing penalty in addition to the 10% penalty on the remaining tax due.

If You Owe...

If you owe additional North Carolina Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare an Application for Automatic Extension Form D-410 ( click here to download PDF )
2. Enclose a check or money order along with the Extension Payment Voucher.
3. Mail to:
   North Carolina Department of Revenue
   PO Box 25000
   Raleigh, NC 27640-0635

The North Carolina system will accept either MasterCard and Visa cards and will assess a convenience charge of $2.00 for every $100.00 increment of your tax payment.

You will need the following information:

• Credit/Debit card number
• Expiration date of the card
• Zip code as it appears on the credit/debit card statement
• Amount of payment

Bank Draft / Direct Debit Payments

The North Carolina system allows you to pay your balance due by Bank Draft (direct debit). There is no charge for this service.

You will need the following information:

• Bank account number
• Bank routing number
• Account type (checking or savings)
• Amount of payment
• Date you want to make the payment

If You Do Not Owe...

If you do not owe any additional North Carolina taxes, or are expecting a refund, you can obtain an automatic extension to file your 2005 return by mail:

1. Prepare an Application for Automatic Extension Form D-410 ( click here to download PDF )
2. Mail you Extension Voucher to:
   North Carolina Department of Revenue
   PO Box 25000
   Raleigh, NC 27640-0635