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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free
FOR IMMEDIATE RELEASE Contact: Beth Boustead, Public Information Specialist, 701.328.3039
Monday, January 28, 2013

Penalty Relief for Farmers and Ranchers Affected by Delayed Filing Start Date

BISMARCK, N.D. Tax Commissioner Cory Fong announced today that the state Tax Department would recognize the IRS extension allowing farmers and ranchers to file and pay taxes on or before April 15, 2013, to avoid estimated tax penalty.

"The IRS recently announced that it is extending the due date from March 1 to April 15," said Fong. "North Dakota will recognize the extension, which will allow our state's farmers and ranchers to file and pay by April 15 without any penalty."

Normally farmers and ranchers need to file and pay their tax by March 1 or face penalties. The April 15 extension is due to the late timing of changes made by Congress, which affects the IRS's ability to accept and process the forms. The relief from the penalty for failure to file and pay estimated tax is for all farmers and ranchers, not only those who must use late released forms.

"Whether farmers and ranchers use e-file or paper, they must file and pay by April 15," said Fong. "And, they must provide a full copy of their federal return, including the Form 2210-F." Form 2210-F is the Underpayment of Estimated Tax by Farmers and Fishermen form that must be attached to their return in order to request the penalty waiver.

The IRS also announced that it would issue additional guidance in the near future to provide relief from the estimated tax penalty for farmers and ranchers unable to file and pay their 2012 taxes by the March 1 deadline due to the delayed start for filing income tax returns.

For more information about the IRS extension, visit the IRS web site at www.irs.gov or contact the IRS at 800.829.1040. For information about North Dakota individual income tax, visit the state Tax Department web site at www.nd.gov/taxcall 701.328.7088, or follow the Tax Department on Facebook.

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