North Carolina - State Tax Extension

Individuals  •  Automatic with federal extension
Form D-410 (if no federal extension)6 months90% payment to avoid penalty
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An extension to file is not an extension to pay tax.

North Carolina automatically extends its filing deadline to match a federal extension - the taxpayer simply certifies on the NC return that an automatic federal extension was granted. Form D-410 is needed only when there is no federal extension.

Get the form: File Form D-410 online (eservices.dor.nc.gov)  •  D-410 Information (ncdor.gov)
ItemDetail
With a federal extensionAutomatic - certify the federal extension on the NC return
Without a federal extensionFile Form D-410 by the original due date
Length6 months (out-of-country filers: 4 months automatic, plus 2 more if D-410 is filed by August 15)
Payment requirementNo payment required to obtain the extension itself, but the late-payment penalty applies unless at least 90% of tax liability is paid through withholding or estimates by the original due date
AuthorityN.C. Gen. Stat. §105-263
North Carolina's 90% rule affects only the late-payment penalty, not the validity of the filing extension itself - unlike New Jersey or Massachusetts, falling short of 90% does not void the extension, it only triggers a penalty on the shortfall.
Related
All StatesBack to the states hub VirginiaAlso uses a 90% payment threshold Master MatrixEvery jurisdiction, one table
Authority: N.C. Gen. Stat. §105-263 (extensions of time for filing a report or return). Source: ncdor.gov/taxes-forms/individual-income-tax/extensions; ncdor.gov/d-410-information.
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