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Prepare Form D-410 extension

Use the
NCExt
 screen in the
Payments
 folder to generate the 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.
North Carolina doesn't waive the Fail to Pay penalty unless the taxpayer has paid all tax by the original due date. Therefore, the purpose of filing federal Form 4868 or North Carolina Form D-410 extension request by the original due date is to waive the North Carolina Fail to File penalty on any tax still due as of the original due date. You can use North Carolina Form D-410 for both the extension request and the accompanying voucher for making an extension payment.
The taxpayers who don't pay all of their income tax by the original return due date are subject to fail to pay and fail to file penalties. However, the North Carolina Department of Revenue waives the fail to file penalty on the unpaid balance of tax that is due as of April 18, 2023 if the taxpayer meets the following criteria:
  • 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

Use the
NCExt
 screen to complete Form D-410. You can either have UltraTax CS calculate the payment amount, or manually force it.
  • To have UltraTax CS calculate the amount based on current data entered:
    1. Enter
      X
       the
      Calculate Extension
       field on the
      NCExt
       screen.
    2. 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

When you finish entering data on the
NCExt
 screen, select
File
, then
Print Extensions
 to print Form D-410.

Prepare the return after filing an extension

Make sure to do the following when preparing an extended return:
  • 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.

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