As of March 23, 2020, the IRS and the NC Department of Revenue have both extended the tax filing deadline for individuals, trusts and businesses from April 15 to July 15, 2020. The extension is automatic for Federal returns and assumed to be for NC as well.

Interest and penalties will not accrue on unpaid Federal balances until July 16, 2020.  Penalties will not accrue on NC balances due, but interest will accrue, unless state law is changed.

IRS Notice 2020-18 also allows for the 1st quarter estimated tax payment to be delayed until 7/15/2020.  The 2nd quarter estimated tax payment is still due 6/15/2020.  This will probably be changed at some point.  I do not know the status of NC estimated tax payment due dates, though they generally follow the IRS.

This change in due date does not apply to trust taxes, such as NC sales and use tax or withholding taxes.

In summary, if you think you might get a refund, you should file as quickly as possible and if you owe tax to NC you should consider filing and paying the tax due to avoid interest charges.