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 rss for North Dakota Office of State Tax Commissioner
» 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

Extensions

Extension of time to file for individuals, corporations, s-corporations, partnerships, and fiduciaries

You may obtain an extension of time to file your North Dakota individual, corporation, s-corporation, partnership, or fiduciary 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 return, it will be recognized for North Dakota purposes. For individuals, this includes the automatic 2-month extension to June 15 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. NOTE: The extension of time to file the North Dakota return is the same number of months as the extension of time to file the federal return.

When you file your North Dakota return, check the appropriate block on the front page of your North Dakota return. Individuals, s-corporations, partnerships and fiduciaries do not need to attach a copy of the federal extension to the state return, but it must be retained on file in case the Office of State Tax Commissioner requests to see it. Corporations are required to attach a copy of the federal extension to the state return, Form 40. If a copy of the federal extension is not attached, the North Dakota Form 40 must be processed as a delinquent 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. If approved, check the appropriate block on the front page of your return. Individuals, s-corporations, partnerships and fiduciaries do not need to attach a copy of the Form 101 to the state return, but it must be retained on file in the case the Office of State Tax Commissioner requests to see it. Corporations are required to attach a copy of the Form 101 to the state return, Form 40. If a copy of the Form 101 is not attached, the North Dakota Form 40 must be processed as a delinquent return. Contact our office at 701.328.1243 to obtain a copy of Form 101.

Extension interest

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

Prepayment of tax due

If you are applying for an extension of time to file your state individual, corporation, s-corporation, partnership, or fiduciary income tax return, you may prepay the tax that you expect to owe to avoid paying extension interest. To do so, submit your check or money order along with a completed extension payment voucher on or before April 15, (or the fifteenth day of the fourth month following the end of the tax year, if a fiscal year filer).

  • Individual Income Tax
    • Individual Income Taxpayers needing to complete Form ND-1EXT: You can access Form ND-1EXT - Individual Extension Payment Voucher on the Individual Income Tax Forms page.
  • Corporate Income Tax
    • Corporate Income Taxpayers needing to complete Form 40-EXT: You can access Form 40-EXT - Corporate Extension Payment Voucher on the Corporate Income Tax Forms page.
  • Fiduciaries Tax
    • Fiduciaries Taxpayers needing to complete Form 38-EXT: You can access Form 38-EXT - Fiduciary Extension Payment Voucher on the Fiduciaries Tax Forms page.
  • S-Corporation and Partnership Taxes
    • Partnership and S-Corporation Taxpayers needing to complete Form 58-EXT or Form 60-EXT: You can access Form 58-EXT or Form 60-EXT - S-Corporation and Partnership Extension Payment Vouchers on the Partnership and S-Corporation Tax Forms page.

Or, you may submit your payment along with a letter containing the following:

  • Your name
  • Your social security number or federal identification number
  • Your address and phone number
  • Statement that the payment is a prepayment of your North Dakota individual, corporation, s-corporation, partnership, or fiduciary income tax.

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