State of North Carolina
Business Income Tax Extensions

North Carolina Filing Due Date: Business tax returns are due by April 15 — or by the 15^th day of the 4^th month following the end of the taxable year (for fiscal year filers).

Extended Deadline with North Carolina Tax Extension: North Carolina offers a 6-month extension, which moves the business filing deadline to October 15 (for calendar year filers).

North Carolina Tax Extension Form: To apply for a North Carolina extension, file Form CD-419 by the original deadline of your return.

North Carolina Extension Payment Requirement: An extension of time to file is not an extension of time to pay. If you owe North Carolina tax, it must be paid by the original due date to avoid penalties and interest. You can make a North Carolina tax extension payment with Form CD-419, or you can file and pay your extension electronically via E-Services for Businesses: dornc.com/electronic/businesses

North Carolina Tax Extension Tip: The State of North Carolina strongly encourages businesses to electronically file (e-file) their tax extension request.