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Form D-410P is an application for a 6-month extension to file the North Carolina Partnership Income Tax Return (Form D-403) or the Estates and Trusts Income Tax Return (Form D-407). Entities granted an automatic federal extension do not need to file this form, but must still pay any estimated tax due by the original deadline to avoid interest and penalties. If no federal extension is granted, Form D-410P must be filed to receive an extension. The document outlines requirements for estimating tax liability, filing deadlines, penalties for late payment or filing, and instructions for completing the form.

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