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COVID-19 Tax Guidance

GUIDANCE FOR NORTH DAKOTA TAXPAYERS DURING COVID-19 PRECAUTIONS

Updated 3/26/2020

As the COVID-19 situation progresses in North Dakota, we want to assure taxpayers that the North Dakota Office of State Tax Commissioner remains open and ready to help with tax-related services and questions.

We are modifying some services to make health and safety a top priority for taxpayers and staff, such as:

  • We continue to follow guidance from the North Dakota Department of Health to help limit the spread of COVID-19.
  • By executive order of Governor Doug Burgum, state offices are limiting public access through April 20, 2020. We continue to assist taxpayers through alternate methods.
  • We are encouraging the use of e-file and mail to submit returns. We continue to assist taxpayers by phone and email to resolve any questions as part of our efforts to help limit the spread of COVID-19.  

Q: Has the income tax deadline changed?
A: We are currently aligned with the IRS extension date. Individuals or businesses who are unable to file an income tax return or pay the tax by the April 15th deadline, can file and make payment through July 15, 2020, without penalty and interest.

Q: What if COVID-19 impacts my ability to file and pay my other taxes on time?
A: As a North Dakota taxpayer, you have the ability to request additional time if you believe you will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation, please contact the Office of State Tax Commissioner.

The waiver of penalty and interest through July 15 applies to all income taxes, which includes individuals (Form ND-1), corporations (Form 40), S-corporations (Form 60), partnerships (Form 58), and Fiduciaries (Form 38). It does not apply to employer's quarterly wage withholding tax that is due April 30, 2020. It also does not apply to sales tax or any other tax.

Q: Will COVID-19 impacts 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: Are free tax preparation services affected?
A: To help slow the spread of COVID-19 in North Dakota, many free income tax preparation sites have closed for 2020. You may be eligible to file your return electronically for free. See if you qualify.

Q: Who can I contact with questions?
A: If you have questions, please contact the Office of State Tax Commissioner. Because of staffing during the COVID-19 period, we encourage contact us by email at individualtax@nd.gov, or call us at 701-328-1247.

If you have more specific questions, please refer to our expanded Income Tax & COVID-19 Impact FAQ's section below. 

Thank you for your understanding and patience as we work to keep our citizens and staff safe!


GENERAL INCOME TAX
 
Q: My return is due April 15, 2020. What do I need to do to obtain the waiver of penalty and interest?
A: Nothing. Taxpayers who are able to file prior to July 15, do not need to take any additional steps if they are able to file by that date. If the tax is paid after July 15, no amount of penalty and interest will be due for the period of April 15 through July 15.    
 
Q: I am unable to file my return and/or pay the tax by July 15. What penalty or interest will apply?
A: Penalty and interest will apply beginning July 16. 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 July 16.
 
Q: I have already electronically filed my return and scheduled an ACH payment to be made April 15, 2020. 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 July 15. 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 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 July 15 without being charged any penalty or interest?
A: Yes. Penalty and interest will be automatically waived if the tax is paid by July 15.
 
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 July 15 to provide relief to those impacted by COVID-19 in case they were unable to file by the April 15 deadline.
 
Q: Does the July 15 waiver announcement apply to my first quarter estimated payment that is due April 15, 2020?
A: Yes.  If the payment is made by July 15, all interest will be waived.  Also, if payment is made after July 15, any interest related to the period of April 15 to July 15 will be automatically waived.
 
Q: For a 2016 calendar year return that had an original due date of April 15, 2017, does the July 15 waiver announcement affect the time limit to amend my 2016 return?
A:  No. The statute of limitations to amend is set in law and is not affected. Similarly, the statute of limitations for 2019 is unaffected by the July 15 waiver announcement. The statute of limitations for a 2019 return remains based off the later of the due date or date filed, which would be April 15, 2023 for the three-year statute of limitations.
 
ECONOMIC STIMULUS QUESTIONS
 
Q: I have a question related to the Economic Impact Payments, who can I contact?
A: The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) authorizes economic impact payments to those who qualify. The Office of State Tax Commissioner will not be issuing the economic impact payments and has no role in the payments. If you have questions related to eligibility, payments, or for more information, please visit the IRS website at https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know.
 
Be aware of the economic impact payment scams. The IRS and the Office of State Tax Commissioner will not contact you by phone, text or e-mail asking to verify your bank account information in order to receive your economic impact payment faster.  Do not click on links or open any attachments.
 

Q:  I am not required to file a federal income tax return because my income is below the filing threshold requirement, but I choose to file a federal tax return solely to be able to receive an economic impact payment, do I need to file a North Dakota tax return.

A:  No.

 
 
 
 
 
BUSINESS INCOME TAX
 
Q: I file a calendar year partnership return (Form 58). Does the July 15 waiver announcement apply to my return and the withholding or composite tax that is owed on that return?
A: Yes. It applies to the tax owed on the return that has a date of April 15, 2020.
 
Q: I file a calendar year S-corporation return (Form 60). Does the July 15 waiver announcement apply to my return and the withholding or composite tax that is owed on that return?
A: Yes. It applies to the tax owed on the return that has a date of April 15, 2020.
 
Q: My business return is filed on a fiscal year basis with a due date of May 15, 2020? Does the July 15 waiver announcement apply to my return?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020. Requests for waivers of penalty and interest can be specifically made and will be considered on a case-by-case basis.
 
Q: My business return is filed on a fiscal year basis with a due date of June 15, 2020. Does the July 15 waiver announcement apply to my return?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020.  Requests for waivers of penalty and interest can be specifically made and will be considered on a case-by-case basis.
 
Q: My business return is filed on a fiscal year basis which obtained an extension to file the return to April 15, 2020. Does the July 15 waiver announcement apply to my extended due date?
A: Yes. The waiver applies to income tax returns and payments with a due date of April 15, 2020, including a due date which was previously extended. 
 
Q: My corporate income tax return is filed on a fiscal year basis with an original due date of May 15, 2020. Does the July 15 waiver announcement apply to my first quarter estimated payment that is due May 15, 2020?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020.
 
Q: My corporate income tax return is filed on a fiscal year basis with an original due date of June 15, 2020. Does the July 15 waiver announcement apply to my first quarter estimated payment that is due June 15, 2020?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020.
 
Q: Is there any limit to the maximum amount of payment to which the July 15 waiver announcement applies?
A: No. There is no limit, regardless of the type of income tax.
 
Q: I have previously received a Correction Notice or a Notice of Determination. Does the July 15 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 April 15, 2020. 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.

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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COVID-19 Tax Guidance

GUIDANCE FOR NORTH DAKOTA TAXPAYERS DURING COVID-19 PRECAUTIONS

Updated 3/26/2020

As the COVID-19 situation progresses in North Dakota, we want to assure taxpayers that the North Dakota Office of State Tax Commissioner remains open and ready to help with tax-related services and questions.

We are modifying some services to make health and safety a top priority for taxpayers and staff, such as:

  • We continue to follow guidance from the North Dakota Department of Health to help limit the spread of COVID-19.
  • By executive order of Governor Doug Burgum, state offices are limiting public access through April 20, 2020. We continue to assist taxpayers through alternate methods.
  • We are encouraging the use of e-file and mail to submit returns. We continue to assist taxpayers by phone and email to resolve any questions as part of our efforts to help limit the spread of COVID-19.  

Q: Has the income tax deadline changed?
A: We are currently aligned with the IRS extension date. Individuals or businesses who are unable to file an income tax return or pay the tax by the April 15th deadline, can file and make payment through July 15, 2020, without penalty and interest.

Q: What if COVID-19 impacts my ability to file and pay my other taxes on time?
A: As a North Dakota taxpayer, you have the ability to request additional time if you believe you will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation, please contact the Office of State Tax Commissioner.

The waiver of penalty and interest through July 15 applies to all income taxes, which includes individuals (Form ND-1), corporations (Form 40), S-corporations (Form 60), partnerships (Form 58), and Fiduciaries (Form 38). It does not apply to employer's quarterly wage withholding tax that is due April 30, 2020. It also does not apply to sales tax or any other tax.

Q: Will COVID-19 impacts 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: Are free tax preparation services affected?
A: To help slow the spread of COVID-19 in North Dakota, many free income tax preparation sites have closed for 2020. You may be eligible to file your return electronically for free. See if you qualify.

Q: Who can I contact with questions?
A: If you have questions, please contact the Office of State Tax Commissioner. Because of staffing during the COVID-19 period, we encourage contact us by email at individualtax@nd.gov, or call us at 701-328-1247.

If you have more specific questions, please refer to our expanded Income Tax & COVID-19 Impact FAQ's section below. 

Thank you for your understanding and patience as we work to keep our citizens and staff safe!


GENERAL INCOME TAX
 
Q: My return is due April 15, 2020. What do I need to do to obtain the waiver of penalty and interest?
A: Nothing. Taxpayers who are able to file prior to July 15, do not need to take any additional steps if they are able to file by that date. If the tax is paid after July 15, no amount of penalty and interest will be due for the period of April 15 through July 15.    
 
Q: I am unable to file my return and/or pay the tax by July 15. What penalty or interest will apply?
A: Penalty and interest will apply beginning July 16. 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 July 16.
 
Q: I have already electronically filed my return and scheduled an ACH payment to be made April 15, 2020. 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 July 15. 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 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 July 15 without being charged any penalty or interest?
A: Yes. Penalty and interest will be automatically waived if the tax is paid by July 15.
 
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 July 15 to provide relief to those impacted by COVID-19 in case they were unable to file by the April 15 deadline.
 
Q: Does the July 15 waiver announcement apply to my first quarter estimated payment that is due April 15, 2020?
A: Yes.  If the payment is made by July 15, all interest will be waived.  Also, if payment is made after July 15, any interest related to the period of April 15 to July 15 will be automatically waived.
 
Q: For a 2016 calendar year return that had an original due date of April 15, 2017, does the July 15 waiver announcement affect the time limit to amend my 2016 return?
A:  No. The statute of limitations to amend is set in law and is not affected. Similarly, the statute of limitations for 2019 is unaffected by the July 15 waiver announcement. The statute of limitations for a 2019 return remains based off the later of the due date or date filed, which would be April 15, 2023 for the three-year statute of limitations.
 
ECONOMIC STIMULUS QUESTIONS
 
Q: I have a question related to the Economic Impact Payments, who can I contact?
A: The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) authorizes economic impact payments to those who qualify. The Office of State Tax Commissioner will not be issuing the economic impact payments and has no role in the payments. If you have questions related to eligibility, payments, or for more information, please visit the IRS website at https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know.
 
Be aware of the economic impact payment scams. The IRS and the Office of State Tax Commissioner will not contact you by phone, text or e-mail asking to verify your bank account information in order to receive your economic impact payment faster.  Do not click on links or open any attachments.
 

Q:  I am not required to file a federal income tax return because my income is below the filing threshold requirement, but I choose to file a federal tax return solely to be able to receive an economic impact payment, do I need to file a North Dakota tax return.

A:  No.

 
 
 
 
 
BUSINESS INCOME TAX
 
Q: I file a calendar year partnership return (Form 58). Does the July 15 waiver announcement apply to my return and the withholding or composite tax that is owed on that return?
A: Yes. It applies to the tax owed on the return that has a date of April 15, 2020.
 
Q: I file a calendar year S-corporation return (Form 60). Does the July 15 waiver announcement apply to my return and the withholding or composite tax that is owed on that return?
A: Yes. It applies to the tax owed on the return that has a date of April 15, 2020.
 
Q: My business return is filed on a fiscal year basis with a due date of May 15, 2020? Does the July 15 waiver announcement apply to my return?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020. Requests for waivers of penalty and interest can be specifically made and will be considered on a case-by-case basis.
 
Q: My business return is filed on a fiscal year basis with a due date of June 15, 2020. Does the July 15 waiver announcement apply to my return?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020.  Requests for waivers of penalty and interest can be specifically made and will be considered on a case-by-case basis.
 
Q: My business return is filed on a fiscal year basis which obtained an extension to file the return to April 15, 2020. Does the July 15 waiver announcement apply to my extended due date?
A: Yes. The waiver applies to income tax returns and payments with a due date of April 15, 2020, including a due date which was previously extended. 
 
Q: My corporate income tax return is filed on a fiscal year basis with an original due date of May 15, 2020. Does the July 15 waiver announcement apply to my first quarter estimated payment that is due May 15, 2020?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020.
 
Q: My corporate income tax return is filed on a fiscal year basis with an original due date of June 15, 2020. Does the July 15 waiver announcement apply to my first quarter estimated payment that is due June 15, 2020?
A: No. The waiver only applies to income tax returns and payments with a due date of April 15, 2020.
 
Q: Is there any limit to the maximum amount of payment to which the July 15 waiver announcement applies?
A: No. There is no limit, regardless of the type of income tax.
 
Q: I have previously received a Correction Notice or a Notice of Determination. Does the July 15 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 April 15, 2020. 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.

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