Prepare Form D-410 extension

Form D-410 payment, filing, and late penalty

North Carolina recognizes federal Form 4868 as an extension request for North Carolina purposes.
If not making a payment, the North Carolina Department of Revenue doesn't require Form D-410 without a payment amount to extend the return if the federal return is extended.
The North Carolina Department of Revenue supports the electronic filing of Form D-410 for submitting the extension electronically via UltraTax CS and Onvio.
The North Carolina Department of Revenue also provides a means for taxpayers to make payments online or via telephone.

The taxpayer files an extension request via North Carolina Form D-410 by the original due date in April.
The taxpayer pays the remainder of the tax due by the extended due date in October.

Prepare the extension

To have UltraTax CS calculate the amount based on current data entered:
Enter
X
the
Calculate Extension
field on the
NCExt
screen.
Select
Setup
,
1040 Individual
, the
Federal
tab, then
Extensions
to select the method for calculating the extension amount.
note
Selecting multiple clients for electronic filing via
File
, then
Print Extensions
causes UltraTax CS to mark the
Calculate Extension
field if the
Create an extension without total tax liability amounts
checkbox isn't marked in
Setup
,
1040 Individual
,
Federal
tab,
Extensions
.
To force the amount: Enter an amount in the
Balance due on extension (Force)
or the
Estimate of total tax liability (Force)
field on the
NCExt
screen.
Let the taxpayer decide the extension payment amount: Leave the
Calculate extension
and
Balance due on extension (Force)
fields blank on the
NCExt
screen. When this option is used, UltraTax CS leaves the payment amount field blank on Form D-410.

Print the extension

Prepare the return after filing an extension

Amount actually paid with extension:
Enter the amount on the
NCExt
screen in the
Extension payment actually made; reportable on main return
field. UltraTax CS populates this field when you create the extension. Change the data entry for this amount if the taxpayer paid some other amount.
note
If you filed an extension via some means other than UltraTax CS, enter the actual amount paid with the extension in the
Force
field. UltraTax CS automatically completes data entry in other fields, including fields for extended due date and the amount actually paid with the extension.
Date return filed:
Enter the
Date return filed
on the
NCPen
screen. If the date exceeds the extended due date, UltraTax CS calculates a late penalty on the unpaid balance due.