North Dakota Recognition of Federal Extensions Due to Disaster Situations
In the event that the Internal Revenue Service (IRS) grants an extension of filing and payment deadlines for federal tax purposes because of a natural or manmade disaster, North Dakota automatically recognizes the federal extension for North Dakota tax purposes.
This automatic recognition of the federal extension applies to income tax, sales and use taxes, oil and gas taxes, alcohol taxes, fuel taxes, alcohol and tobacco taxes, and any other tax administered by the North Dakota Office of State Tax Commissioner. It applies to any taxpayer who qualifies for the federal extension relief, as provided in the official IRS announcement.
Eligible taxpayers have until the last day of the federal extension period to file their North Dakota returns or make any required tax payments that have a due date falling within the federal extension period. No penalty or interest for late filing or payment will be charged over this special extension period.
To assist the Office of State Tax Commissioner in recognizing returns for which this relief is sought, taxpayers should write at the top of their North Dakota return the “Disaster Designation”--for example, “Hurricane Katrina”--provided in the official IRS announcement. In addition, taxpayers should provide a letter with their return or payment in which they (1) identify the disaster for which the federal extension was provided, (2) identify the federal extension period granted by the IRS, and (3) briefly explain how they were affected by the disaster. Taxpayers who file or pay using electronic methods do not have to write the “Disaster Designation” but should prepare and retain the letter in their tax records in case they are contacted by the North Dakota Office of State Tax Commissioner regarding their return or payment.
Taxpayers who are eligible for this relief who receive a notice or billing for penalty, interest, or both, should contact the North Dakota Office of State Tax Commissioner for assistance using the phone number or address provided on the notice or billing statement. For additional contact information, including e-mail addresses, click on Contact Info at the very bottom of the page.