Corporate Income Tax Frequently Asked Questions
Q: What are North Dakota's corporate income tax filling requirements?
A: Corporations that receive income from sources within North Dakota are required to file a corporation income tax return.
Q: What are the requirements to make estimated payments for corporate income tax purposes?
A: Estimated payments are required if a corporation's income tax liability is expected to exceed $5,000 for the taxable year AND the previous years's liability was greater than $5,000.
Q: What are the requirements to receive an extension to file the North Dakota corporate income tax return?
A: If a corporation has an extension to file its federal income tax return, a separate state extension is not needed. 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. The federal extension must be attached to the North Dakota return when filed. If the corporation does not have a federal extension, a separate state extension may be obtained by completing Form 101. For information about Form 101 and filing for a state extension, please select this link: Extensions
Q: What are the filing requirements for Tax Exempt Organizations?
A: A corporation that has obtained tax exempt status for federal income tax purposes, and that has no federal unrelated business taxable income, will be tax exempt for North Dakota corporate income tax purposes. North Dakota does not require a corporation income tax return, nor an informational return to be filed in this instance.
A corporation that has obtained tax exempt status for federal income tax purposes and that has federal unrelated business taxable income is required to file a corporation income tax return.