North Carolina Application for Extension for Filing Partnership, Estate, or Trust Tax Return

Application for Extension for Filing Partnership, Estate, or Trust Tax Return
Form D-410P
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NORTH
CAROLINA
DEPARTMENT
OF REVENUE

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Application for Extension
D-410P for Filing Partnership,
Estate, or Trust Tax Return
Web
8-19

Instructions
Purpose - Use Form D-410P to ask for 6 more months to file the
North Carolina Partnership Income Tax Return, Form D-403 or the
North Carolina Estates and Trusts Income Tax Return, Form D-407.
If the entity was granted an automatic extension to file its federal
income tax return, federal Form 1065 or 1041, it does not have to
file Form D-410P to receive an extension of time to file Form D-403
or D-407. Important. Although the entity is not required to file Form
D-410P to receive an automatic extension, if it needs to make a
payment of tax that is estimated as due, complete and file Form
D-410P by the regular due date of the return. If the entity does not
pay the amount due by the regular due date, it will owe interest. It
may also be charged penalties. For more information on Penalties
and Interest, see the Department’s website.
If the entity was not granted an automatic extension to file its
federal income tax return, it MUST file Form D-410P to receive an
extension of time to file Form D-403 or D-407. Even if the entity
does not expect to owe additional tax, the entity must still apply for
an extension and file the return by the extended due date for the
return to be considered timely filed. The entity does not have to
explain why it is asking for the extension. This application does
not have to be attached to the return.

To receive the extra time the entity MUST:
1.
2.

Properly estimate the tax liability using the information
available to the entity, and enter the tax liability on Line
1 of Form D-410P.
File Form D-410P by the regular due date of the tax return.
The entity is not required to send a payment of the tax
estimated to be due. However, because an extension of
time to file the return does not extend the time for paying
the tax, it will benefit the entity to pay as much as it can
with the extension request.

Filing The Tax Return - The income tax return may be filed at any
time before the extended due date. But remember, Form D-410P
does not extend the time to pay the tax. Interest will be due on any
tax not paid by the original due date. Penalties may also apply.
Interest - Interest will be due on any tax not paid by the original
due date of the return. Even if there was a good reason not to pay
on time, the entity will still owe interest.
Late Payment Penalty - The late payment penalty is 10 percent
of the tax not paid by the due date of the return. The penalty will

Use blue or black ink to complete this form.

Do not fold, staple, tape, or paper clip the form.
Detach and mail original form to:

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

Application for Extension for Filing Partnership, Estate, or Trust Tax Return
North Carolina Department of Revenue

For calendar year

or other tax
year beginning

and
ending

(MM-DD-YY)

Enter Whole U.S. Dollars Only

(MM-DD-YY)

Federal Employer ID Number

1. Tax Liability
for Year

Partnership, Estate, or Trust (Legal Name) (USE CAPITAL LETTERS FOR NAME AND ADDRESS )

2. Payments
for Year

Partnership, Estate, or Trust (Legal Name Continued)

3. Balance Due
(Line 1 minus
Line 2)

Address

$

Apartment Number

,
,
,

,
,
,

.00
.00
.00

Extension is for:

(Fill in applicable circle)
City

State

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

Zip Code

Country (If not U.S.)

Partnership
Estate
Trust

D-410P
Web
10-09

Page 2

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.
D-410P
Web
8-19

Late Filing Penalty - A penalty is usually charged if the 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 the return is late
(maximum 25 percent).
If the entity does not file the application for extension by the original
due date of the return, it is subject to both the 5 percent per month
late filing penalty and the 10 percent late payment penalty on the
remaining tax due. In addition, penalties are provided by law for
willful failure to file a return on time and for willful failure to evade
or defeat the tax.

How To Claim Credit For Payments Made With This Form When filing the return, partnerships include the amount paid with
this extension on Line 14a of Form D-403. Estates or trusts include
the amount paid with this extension or Line 10 of Form D-407.
Specific Instructions
Name, Address, and Federal Employer Identification Number Enter the entity’s name, address, and federal employer identification
number on the application.
Line 1 - Enter on this line the expected tax amount. Enter zero if
no tax is expected to be due.
Line 2 - Enter on this line any tax paid by other entities, any North
Carolina income tax withheld, and any other payments and credits
the entity expects to show on the return.
Important: Do not use this form to request extensions of time for
filing individual income or corporate income or franchise tax returns.