An Overview of North Carolina State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does North Carolina support tax extension for business income tax returns?

Q

Yes. North Carolina requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax extension Form can be filed only if the federal tax extension Form 7004 was not granted.

What Form does the state of North Carolina require to apply for an extension?

Q
For Corporation

The general businesses (operating as corporations) in North Carolina need to file Form CD-419 with the state to obtain a 6-month extension of time to file their corporate and franchise income tax returns with the state.

  • Form CD-419 - Request for Six-Month Extension to File North Carolina Corporate and Franchise Income Tax Return.
For Partnership

The businesses operating (as Partnership) in North Carolina need to file Form D-410P with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form D-410P - Request for Six-Month Extension to File North Carolina partnership Income Tax Return.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

When is the deadline to file Form CD-419 and Form D-410P with the state of North Carolina?

Q
North Carolina C-Corporate Tax Extension

North Carolina Corporate tax Form CD-405 is due by the 15th day of the 4th month following the end of the corporation reporting period.

For businesses operating on a calendar year, this deadline is on April 15. 2021.

To file an extension for Form CD-405, apply for an extension using Form CD-419 on or before the same date the business tax return is due.

Form CD-419 grants an automatic 6-month extension of time to file Form CD-405.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

North Carolina S-Corporation Tax Extension

North Carolina state S-Corporation tax Form CD-401S is due by the 15th day of the 4th month following the end of the S-Corporation tax period.

For S-Corporations operating on the calendar year, this deadline is on April 15. 2021.

To file an extension for Form CD-401S, apply for an extension using Form CD-419 on or before the same date the S-corporate tax return is due.

Form CD-419 grants an automatic 6-month extension of time to file Form 401S.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

North Carolina Partnership Tax Extension

North Carolina State Partnership tax Form D-403A, is due by the 15th day of the fourth month after the end of the partnership reporting period.

For businesses operating as partnerships on the calendar year, this deadline is on April 15. 2021.

For businesses operating as partnerships on the calendar year, this deadline is onapply for an extension using Form D-410P on or before the same date the partnership tax return is due.

Form D-410P grants an automatic 6-month extension of time to file Form D-403A.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

  • EFT - Electronic Funds Transfer (https://www.ncdor.gov/file-pay/electronic-funds-transfer)
  • Using E-Service Option from North Carolina (https://www.ncdor.gov/file-pay/eservices)
  • Credit and debit cards
  • ACH Credit

Where do I mail the North Carolina extension Form CD-419 and Form D-410P?

Q

Mail the extension Form CD-419 to the following address:

N.C. Department of Revenue,
P.O. Box 25000, Raleigh,
N.C. 27640-0520.

Mail the extension Form D-410P to the following address:

N.C. Department of Revenue,
P.O. Box 25000, Raleigh,
N.C. 27640-0635.