North Carolina Business State Tax Extension I Fudiciaries Filing Guide

D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return  ·  Fiduciaries  ·  Business Filing Guide

• North Carolina fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the North Carolina Department of Revenue. North Carolina grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 8868.
• Extension Period & Extended Deadline
• North Carolina automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 8868. With a valid IRS extension, the North Carolina extended deadline becomes 15-Oct-26. No separate state extension form is required—the federal extension serves as your North Carolina extension.

Use the North Carolina | Online Tax Extension Payment to pay electronically. For mail-in payments, use D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return and send to: North Carolina Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0635

• File IRS Form 8868 with the IRS to secure your federal extension, which North Carolina automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed North Carolina Fiduciaries return by 15-Oct-26.

• North Carolina’s business tax extension is straightforward once your federal extension is approved. Pay any balance due on time and file your Fiduciaries return by 15-Oct-26.
• Quick Reference Table
• State Abbreviation
• NC
• State Name
• North Carolina
• Business Entity Type
• Fiduciaries
• Extension Status
• Approved with Federal
• Extended Due Date
• 15-Oct-26
• Other Information
• North Carolina grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
• Online Payment
• North Carolina | Online Tax Extension Payment
• Payment Voucher Form
• D-410P | Application for Extension for Filing Partnership, Estate, or Trust Tax Return
• State Payment Agency
• North Carolina Department of Revenue
• Mailing Address with Payment
• North Carolina Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0635

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Quick Reference Table