The CD-419 is the official Application for Extension for Franchise and Corporate Income Tax, issued by the North Carolina Department of Revenue (NCDOR). Corporations subject to NC franchise or corporate income tax file this form to request an automatic six-month extension to submit their primary return.
Any corporation needing extra time to file must submit Form CD-419 by the original return due date. This applies to businesses filing the NC C Corporation Tax Return (Form CD-405) and the NC S Corporation Tax Return (Form CD-401S). Foreign corporations doing business in North Carolina and subject to NC franchise or income tax must also use this form.
Filing Form CD-419 by the original return due date automatically grants a six-month extension to file. For calendar-year corporations, the standard due date is April 15, making the extended deadline October 15. No separate approval from the NCDOR is required, provided the form is submitted on time and any balance of tax owed is paid in full.
No. The six-month filing extension does not extend the deadline for paying taxes owed. All corporate income and franchise taxes must be paid by the original return due date. Corporations that underpay by the original deadline may face interest and penalty charges from the NCDOR, even if they filed Form CD-419 on time and in good standing.
Corporations may file their Annual Report (Form CD-479) alongside Form CD-419. When the annual report is submitted to the Department of Revenue rather than electronically through the Secretary of State, the associated filing fee must be included with the expected income tax payment. Check the NCDOR instructions for the current fee schedule and accepted payment methods.
Form CD-419 is part of North Carolina's corporate tax filing suite. After the extension period, C corporations must file Form CD-405 and S corporations must file Form CD-401S. Individual business owners may also need the NCDOR Form D-400 for their personal state income tax return. Understanding how these forms work together helps businesses stay in full compliance with NC Department of Revenue requirements.
Follow these steps to fill out and submit the CD-419 form correctly. Use FormsPal's free PDF editor to complete each section online before downloading or printing the finished document.
What is the extension period granted by Form CD-419?
Filing Form CD-419 grants a six-month automatic extension of time to file your NC corporate tax return. For calendar-year corporations, this moves the filing deadline from April 15 to October 15. The extension is automatic when the form is filed by the original deadline and the full amount of tax owed is paid on time.
Can I use my federal extension instead of filing Form CD-419?
No. North Carolina does not accept the federal Form 7004 as a substitute for state Form CD-419. Corporations must file NC Form CD-419 separately with the NCDOR to receive a state extension. Failing to file CD-419 will result in a failure-to-file penalty on your corporate return, even if a federal extension was granted.
What happens if I miss the CD-419 deadline?
If you miss the original due date for filing Form CD-419, you cannot receive the six-month extension. The NC Department of Revenue will assess a failure-to-file penalty on your corporate tax return. File your return as soon as possible to limit further penalties, and consult a qualified tax professional to review your options.
Where do I send the completed CD-419 form?
Mail the completed Form CD-419 and any tax payment to the North Carolina Department of Revenue at the address listed in the form instructions. For the most current mailing addresses and payment methods, refer to the official NCDOR CD-419 information page.
| Question | Answer |
|---|---|
| Form Name | Cd 419 Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | cd 419, pdf fillable cd 419, nc cd 419 fillable form, fill in cd 419 |