North Carolina

North Carolina business tax returns are due by the 15^th day of the 4^th month following the end of the tax year. For calendar year filers, this date is April 15. If you cannot file on time, you can get a North Carolina tax extension.

A North Carolina business extension will give you 6 extra months to file, which moves the deadline to October 15 (for calendar year taxpayers). It’s important to note that a tax extension only applies to filing — it does not extend the time you have to pay state income tax. While you aren’t required to make a tax payment with your extension, any balance not paid by the original due date (April 15) will be subject to interest and penalties.

To request a tax extension, use North Carolina Form CD-419 (Application for Extension, Franchise and Corporate Income Tax). If you owe North Carolina tax, remember to make an extension payment with your request and submit Form CD-419 by the original due date of your return (April 15).

The State of North Carolina urges businesses to electronically file (“e-file”) their tax extension. Your extension request can be filed and paid electronically via North Carolina’s Online Filing and Payment system: dornc.com/electronic/businesses

For more information, please visit the North Carolina Department of Revenue website: dornc.com