Filing due dates for active duty military members

Regular U.S. armed forces members serving in a combat zone

Regular U.S. armed forces members who serve, or provide direct support to military operations, in a presidentially-declared combat zone have until the due date of their federal income tax return to file their North Dakota income tax return without penalty or interest.

For this purpose, federal income tax law provides that the due date for filing the federal income tax return is 180 days after the last day of service in the combat zone (or the last day the area qualifies as a combat zone, if earlier), or 180 days after the last day of continuous hospitalization if injured while serving in a combat zone (limited to five years if hospitalized in the U.S.).

For more complete information on federal tax relief for military personnel, go to the IRS's web site at www.irs.gov and click on Armed Forces Tax Benefits.

Reserve and National Guard members called to federal active duty service in a combat zone

Reserve and National Guard members called to federal active duty service in a combat zone have the same due date as regular U.S. armed forces members serving in a combat zone--see "Regular U.S. armed forces members serving in a combat zone" above.

Active duty military members serving outside a combat zone

U.S. armed forces, reserve, and National Guard members who are not serving in a combat zone (nor providing direct support to military operations in a combat zone) must file their North Dakota income tax return by April 15 unless they obtain an extension of time to file.

For information on obtaining an extension of time to file the North Dakota income tax return, click on www.nd.gov/tax/genforms/extension.html.