Cd 419 Form – Fill Out and Use This PDF

GENERAl INsTRuCTIONs

North Carolina law provides for an extension of time to file a North Carolina C Corporation Tax Return (CD-405) or S Corporation Tax Return (CD-401S).

To obtain an extension, a taxpayer must complete this application and ile the completed form by the original due date of the corporate tax return. When timely iled, Form CD-419 extends the due date of the return by 6 months. An extension of time to ile the return does not extend the time to

pay the amount of tax due. If you do not pay the full amount of tax due by the original due date of the return, interest and penalties will be assessed. North

Carolina does not accept the federal extension in lieu of Form CD-419. (Note: For North Carolina tax purposes, an income year that ends on any day other than the last day of the month is considered to end on the last day of the month nearest to the last day of the actual income year.)

Corporations have the option of iling the Annual Report, Form CD-479, either in

paper form with the Department of Revenue or in electronic form online with the

Secretary of State. If the corporation elects to ile the Annual Report in paper form with the Department of Revenue, include the Annual Report fee with the corporation’s expected income tax liability. (See Part 1, Line 4.)

sPECIFIC INsTRuCTIONs

1.Complete Part 1, Computation of Tax Paid with Application for Extension, to determine the amount of tax to be paid with this application.

2.Complete Part 2, Application for Extension for Franchise and Corporate

Income Tax. Provide the following information in the space provided:

Fill in the applicable circle if the corporation is either a nonproit organization determined to be tax exempt for State income tax purposes but required to ile a return to report unrelated business income, a Non U.S./Foreign corporation whose federal statutory due date is the 15th day of the 7th month, a cooperative, or a mutual association. (Note: Nonproit organizations determined to be tax exempt, cooperatives, and mutual associations are not subject to franchise tax and should enter a zero on Part 1, Lines 1, 2, 3 and 9.)

Enter the beginning and ending dates of the tax year.

Enter the Federal Employer Identiication Number (FEIN) and the N.C. Secretary of State ID Number (SOS number).

Enter the legal name exactly as speciied in the Articles of Incorporation or Certiicate of Authority as registered with the N.C. Secretary of State.

Fill in circle if: (See speciic instructions above)

Nonproit/Tax Exempt

Non U.S./Foreign

Cooperative or Mutual Association

Beginning Tax Year (MM-DD-YY)

Ending Tax Year (MM-DD-YY)

Federal Employer ID Number

N.C. secretary of state ID Number

legal Name (First 35 Characters)

USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS

Address

City

state Zip Code

9.	Franchise Tax							,				,						.00
	Paid
10.	Corporate							,			,						.00
	Income Tax
	Paid
$		,							,						.00

Total Tax Paid with Application (Add Lines 9 and 10)

File and pay online at www.dornc.com Click on Electronic Services