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 Penalty - A penalty is usually charged if your return is led
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
If you do not le the application for extension by the original due date
of the return, you are subject to both the 5 percent per month late ling
penalty and the 10 percent late payment penalty on the remaining
How To Claim Credit For Payments Made With This Form - When
you le your return, include the amount paid with this extension on
Line 21b of Form D-400. If you and your spouse each le a separate
Form D-410, but le a joint return for taxable year, enter the total paid
with the two Forms D-410 on Line 21b of your return.
If you and your spouse jointly led Form D-410, but le separate returns
for the taxable year, you may enter the total amount paid with Form
D-410 on either of your separate returns. Or, you and your spouse may
divide the payment in any agreed amounts. Be sure each separate
return has the social security numbers of both spouses.
Name, Address, and Social Security Numbers - Enter your name,
address, and social security number and your spouse’s name and
social security number if ling a joint return.
Line 1 - Enter on this line the amount you expect to enter on Line 15
of Form D-400. If you do not expect to owe tax, enter zero.
Line 2 - Enter on this line 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.
Out of the Country - If you were a U. S. citizen or resident and were
out of the country on the due date of your return, you are granted an
automatic 4-month extension to le your return. You do not have to
le this form on April 15. Instead, ll in the “Out of the Country” circle
on page 1 of Form D-400 to indicate you were out of the country on
April 15. If you need an additional two months to le your return, ll in
the circle located at the bottom right of this form and le the form on
or before August 15. For this purpose, “Out of the Country” means
either (1) you live outside the United States and Puerto Rico, AND
your main place of work is outside the United States and Puerto Rico,
or (2) you are in military or naval service outside the United States
and Puerto Rico.
Important: Do not use this form to request extensions of time for ling
partnership, estate, trust, corporate income, or franchise tax returns.