North Carolina Application for Extension for Filing Partnership, Estate, or Trust Tax Return
Extracted from PDF file 2022-north-carolina-form-d-410p.pdf, last modified August 2019
Application for Extension for Filing Partnership, Estate, or Trust Tax Return.............. == ====m=!u: •· ···=!!! .::::••==·-·-::: :• Do Not Include This Page • RI NC D(i) NORTH CAROLINA DEPARTMENT OF REVENUE Instructions For Handwritten Forms Before Sending Guidelines Do not use red ink. Use blue or black ink. Printing ,,___(8) ® Do not use dollar signs, commas, or other punctuation marks. , 1 t®I ocopies of returns. Submit originals only. Set page scaling to "none." The Auto-Rotate and Center checkbox should be unchecked. 1� Do not select "print on both sides of paper." c; ;�1 Do not mix form types. 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.
More about the North Carolina Form D-410P Corporate Income Tax Extension TY 2022
We last updated the Application for Extension for Filing Partnership, Estate, or Trust Tax Return in March 2023, so this is the latest version of Form D-410P, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form D-410P directly from TaxFormFinder. You can print other North Carolina tax forms here.
Other North Carolina Corporate Income Tax Forms:
|Form Code||Form Name|
|Form CD-405||C Corporation Tax Return|
|Form D-407A||Estates and Trusts Income Tax Instructions for Form D-407|
|Form CD-401S||S Corporation Tax Return|
|Form D-403A||Partnership Income Tax Instructions for Form D-403|
|Form D-410P||Application for Extension for Filing Partnership, Estate, or Trust Tax Return|
North Carolina usually releases forms for the current tax year between January and April. We last updated North Carolina Form D-410P from the Department of Revenue in March 2023.
Form D-410P is a North Carolina Corporate Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of North Carolina Form D-410P
We have a total of two past-year versions of Form D-410P in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of North Carolina Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.