When do I need to file my North Carolina tax return?
When do I need to file my North Carolina tax return?
If you file your return on a calendar year basis, the 2021 return is due on or before April 15th, 2022. A fiscal year return is due on the 15th day of the 4th month following the end of the taxable year.
When the due date falls on a Saturday, Sunday, or legal holiday, the return is due on or before the next business day. For example, in 2022, Emancipation Day, a legal holiday in the District of Columbia, will be observed on April 15, 2022. If your 2021 calendar year return is postmarked on or before April 18, 2022, your return is considered timely filed. (For more information on timely mailing North Carolina tax returns, see “Directive TA-18-1” available on the Department’s website.)
Out of the Country. If you are out of the country on the original due date of the return, you are granted an automatic four month extension to file your North Carolina individual income tax return if you fill in the circle on page 1 of Form D-400. “Out of the Country” means you live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or you are in military service outside the United States and Puerto Rico. The time for payment of the tax is also extended; however, interest is due on any unpaid tax from the original due date of the return until the tax is paid.
Nonresident Aliens. Nonresident aliens are required to file returns at the same time they are required to file their federal returns.
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