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FAQ Articles

How do I obtain an extension of time to file my North Dakota individual tax return?

You may obtain an extension of time to file your North Dakota individual income tax return by obtaining either a federal extension or a North Dakota extension.

Federal extension

If you obtain an extension of time to file your federal individual income tax return, it will be recognized for North Dakota income tax purposes. This includes the automatic extension allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form, nor do you have to notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return.

North Dakota extension

If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101. This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected.

Extension Interest Charge

If you file your North Dakota return on or before its extended due date, and you pay any tax due with the return, no penalty will be charged. However, interest on the tax due will be charged at the rate of 12% per year from the original due date of the return to the earlier of the date the return is filed or the extended due date.

You can avoid the interest charge by prepaying the tax you expect to owe by the regular due date of the return. To do so, submit a check or money order along with a completed Form ND-1EXT. OR: The North Dakota Office of State Tax Commissioner partners with Fidelity National Information Services (FIS), an authorized IRS payment processor, to provide online tax payment services. Our office does not receive any portion of the convenience fees collected by FIS, which cover the cost of providing this service. You can use the online payment option, to make a payment by Echeck, Credit Card, or Debit card.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

How do I obtain an extension of time to file my North Dakota individual tax return?

You may obtain an extension of time to file your North Dakota individual income tax return by obtaining either a federal extension or a North Dakota extension.

Federal extension

If you obtain an extension of time to file your federal individual income tax return, it will be recognized for North Dakota income tax purposes. This includes the automatic extension allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form, nor do you have to notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return.

North Dakota extension

If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101. This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected.

Extension Interest Charge

If you file your North Dakota return on or before its extended due date, and you pay any tax due with the return, no penalty will be charged. However, interest on the tax due will be charged at the rate of 12% per year from the original due date of the return to the earlier of the date the return is filed or the extended due date.

You can avoid the interest charge by prepaying the tax you expect to owe by the regular due date of the return. To do so, submit a check or money order along with a completed Form ND-1EXT. OR: The North Dakota Office of State Tax Commissioner partners with Fidelity National Information Services (FIS), an authorized IRS payment processor, to provide online tax payment services. Our office does not receive any portion of the convenience fees collected by FIS, which cover the cost of providing this service. You can use the online payment option, to make a payment by Echeck, Credit Card, or Debit card.

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