nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
Search
Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
Home  | Frequently Asked Questions | Contact Us Meet the Commissioner | Mission Statement

»
rss for North Dakota Office of State Tax Commissioner YouTube North Dakota Office of State Tax Commissioner facebook logo
» Admin. and Research
» Alcohol
» Coal
» Corporation Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
» Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
» S Corp and Partnership
» Telecommunications
» Tobacco

» Disaster Relief
» Tax Incentives
» Tax Professionals

Career Opportunities
Frequently Asked Questions
Miscellaneous Tax Forms and Publications

600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Disaster Relief

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.

  • For information on the extensions granted by the IRS in response to disasters, go to the IRS's web site at www.irs.gov
  • Additional Information

    Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

    XHTML Validation Link CSS Validation Link Priority 2 Accessibility Link