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2021 Tax Guidance

2021 GUIDANCE FOR NORTH DAKOTA TAXPAYERS

Updated 3/18/2021

The Office of State Tax Commissioner announced that individual income tax filers have until May 17, 2021 to file their income tax return and pay the tax. Taxpayers who can file prior to May 17th do not need to take any additional steps if they are able to file by that date. 

The IRS recently announced it has also extended the federal individual income tax filing deadline to May 17, 2021. A waiver of income tax penalty and interest has been put in place allowing taxpayers until May 17 to file and pay, to provide relief to 2021 individual income tax filers impacted by the coronavirus pandemic.

Q: Has the income tax deadline changed?
A: We are currently aligned with the IRS extension date. Individuals who are unable to file an individual income tax return or pay the tax by the April 15th deadline, can file and make payment through May 17, 2021 without penalty and interest.

Q: The IRS announced that individual income tax filing and payment dates are being extended to May 17, 2021. My return is due April 15, 2021. What do I need to do to obtain the waiver of penalty and interest?
A: Nothing. Taxpayers who are able to file prior to May 17 do not need to take any additional steps if they are able to file by that date. If the tax is paid after May 17, no amount of penalty and interest will be due for the period of April 15 through May 17. 
 
Q: I am unable to file my return and/or pay the tax by May 17. What penalty or interest will apply?
A: Penalty and interest will apply beginning May 18. A federal extension to file can be sought (Individuals – Form 4868) which also extends the time to file your North Dakota return to October 15. With a federal extension in place, no penalty would be due if North Dakota income tax was filed and paid by October 15, but extension interest on the unpaid tax would apply starting on May 18.
 
Q: I have already electronically filed my return and scheduled an ACH payment to be made April 15, 2021. Can I change this payment or date?
A: We cannot change the amount or the date, but we can cancel the payment for you. To cancel the payment, you must contact our office. If you choose to cancel the payment, you must make the payment by May 17. Electronic payments can be made on our payment site at www.nd.gov/tax - select Make a Payment on the menu. If you choose to mail a paper check, it must be accompanied by a voucher, which can be completed and printed through our payment site at www.nd.gov/tax - select Make a Payment on the menu, and scroll down to Print Payment Voucher.
 
Q: I have already filed my return but have not paid. Can I wait to pay until May 17 without being charged any penalty or interest?
A: Yes. Penalty and interest will be automatically waived if the tax is paid by May 17.
 
Q: I have already filed my return and paid the tax owed. Can I amend the return to get my payment returned to me?
A: No. Taxes that have already been filed and paid are complete. The due date to file and pay the tax did not change, but rather a waiver for penalty and interest was applied through May 17 to provide relief.
 
Q: Does the May 17 waiver announcement apply to my first quarter estimated payment that is due April 15, 2021?
A: No, the waiver does not apply to estimated tax payment that is due on April 15, 2021. The first quarter estimated payment is still due on April 15, 2021.
 
Q: For a 2017 calendar year return that had an original due date of April 15, 2018, does the May 17 waiver announcement affect the time limit to amend my 2017 return?
A:  No. The statute of limitations to amend is set in law and is not affected. Similarly, the statute of limitations for 2020 is unaffected by the May 17 waiver announcement. The statute of limitations for a 2020 return remains based off the later of the due date or date filed, which would be April 15, 2024 for the three-year statute of limitations.
 
Q: Does the May 17 waiver announcement delay my refund?
A: No. Refunds are being issued in a timely manner. Use the Where’s My Refund tool to check on your refund status.
 
Q: Does the waiver apply to my business tax return (Corporation, Partnership, S corporation)?
A: No, the waiver applies only to individual income tax returns. A federal extension to file can be sought (Form 7004) which also extends the time to file your North Dakota return to the appropriate extended due date.
 
Q: Is there any limit to the maximum amount of payment to which the May 17 waiver announcement applies?
A: No.
 
Q: I have previously received a Correction Notice or a Notice of Determination. Does the May 17 waiver announcement apply to this?
A: No. The automatic waiver applies only to penalty and interest related to the original return and payment that was due between April 15. Also, any due date to respond to the Notice of Determination or any other correspondence which requests a response is not affected by the announcement. If additional time is needed to respond, contact our office.
 
Q: Who can I contact with questions?
A: If you have questions, please contact the Office of State Tax Commissioner by email at individualtax@nd.gov or call us at 701-328-1247.

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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2021 Tax Guidance

2021 GUIDANCE FOR NORTH DAKOTA TAXPAYERS

Updated 3/18/2021

The Office of State Tax Commissioner announced that individual income tax filers have until May 17, 2021 to file their income tax return and pay the tax. Taxpayers who can file prior to May 17th do not need to take any additional steps if they are able to file by that date. 

The IRS recently announced it has also extended the federal individual income tax filing deadline to May 17, 2021. A waiver of income tax penalty and interest has been put in place allowing taxpayers until May 17 to file and pay, to provide relief to 2021 individual income tax filers impacted by the coronavirus pandemic.

Q: Has the income tax deadline changed?
A: We are currently aligned with the IRS extension date. Individuals who are unable to file an individual income tax return or pay the tax by the April 15th deadline, can file and make payment through May 17, 2021 without penalty and interest.

Q: The IRS announced that individual income tax filing and payment dates are being extended to May 17, 2021. My return is due April 15, 2021. What do I need to do to obtain the waiver of penalty and interest?
A: Nothing. Taxpayers who are able to file prior to May 17 do not need to take any additional steps if they are able to file by that date. If the tax is paid after May 17, no amount of penalty and interest will be due for the period of April 15 through May 17. 
 
Q: I am unable to file my return and/or pay the tax by May 17. What penalty or interest will apply?
A: Penalty and interest will apply beginning May 18. A federal extension to file can be sought (Individuals – Form 4868) which also extends the time to file your North Dakota return to October 15. With a federal extension in place, no penalty would be due if North Dakota income tax was filed and paid by October 15, but extension interest on the unpaid tax would apply starting on May 18.
 
Q: I have already electronically filed my return and scheduled an ACH payment to be made April 15, 2021. Can I change this payment or date?
A: We cannot change the amount or the date, but we can cancel the payment for you. To cancel the payment, you must contact our office. If you choose to cancel the payment, you must make the payment by May 17. Electronic payments can be made on our payment site at www.nd.gov/tax - select Make a Payment on the menu. If you choose to mail a paper check, it must be accompanied by a voucher, which can be completed and printed through our payment site at www.nd.gov/tax - select Make a Payment on the menu, and scroll down to Print Payment Voucher.
 
Q: I have already filed my return but have not paid. Can I wait to pay until May 17 without being charged any penalty or interest?
A: Yes. Penalty and interest will be automatically waived if the tax is paid by May 17.
 
Q: I have already filed my return and paid the tax owed. Can I amend the return to get my payment returned to me?
A: No. Taxes that have already been filed and paid are complete. The due date to file and pay the tax did not change, but rather a waiver for penalty and interest was applied through May 17 to provide relief.
 
Q: Does the May 17 waiver announcement apply to my first quarter estimated payment that is due April 15, 2021?
A: No, the waiver does not apply to estimated tax payment that is due on April 15, 2021. The first quarter estimated payment is still due on April 15, 2021.
 
Q: For a 2017 calendar year return that had an original due date of April 15, 2018, does the May 17 waiver announcement affect the time limit to amend my 2017 return?
A:  No. The statute of limitations to amend is set in law and is not affected. Similarly, the statute of limitations for 2020 is unaffected by the May 17 waiver announcement. The statute of limitations for a 2020 return remains based off the later of the due date or date filed, which would be April 15, 2024 for the three-year statute of limitations.
 
Q: Does the May 17 waiver announcement delay my refund?
A: No. Refunds are being issued in a timely manner. Use the Where’s My Refund tool to check on your refund status.
 
Q: Does the waiver apply to my business tax return (Corporation, Partnership, S corporation)?
A: No, the waiver applies only to individual income tax returns. A federal extension to file can be sought (Form 7004) which also extends the time to file your North Dakota return to the appropriate extended due date.
 
Q: Is there any limit to the maximum amount of payment to which the May 17 waiver announcement applies?
A: No.
 
Q: I have previously received a Correction Notice or a Notice of Determination. Does the May 17 waiver announcement apply to this?
A: No. The automatic waiver applies only to penalty and interest related to the original return and payment that was due between April 15. Also, any due date to respond to the Notice of Determination or any other correspondence which requests a response is not affected by the announcement. If additional time is needed to respond, contact our office.
 
Q: Who can I contact with questions?
A: If you have questions, please contact the Office of State Tax Commissioner by email at individualtax@nd.gov or call us at 701-328-1247.

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