Bismarck, N.D. - Commissioner Ryan Rauschenberger today announced expanded additional key income tax filing and payment relief for individuals, trusts, estates, and business entities, closely following the IRS extension declaration.

Last month, Rauschenberger announced that taxpayers generally have until July 15, 2020 to pay North Dakota income taxes originally due April 15.  

Today’s notice expands this relief to additional returns, tax payments and other actions. The extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. Individuals, trusts, estates, and business entities qualify for the extra time.

This extension also provides relief to estimated tax payments due June 15, 2020. Any individual or corporation that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, can wait until July 15 to make that payment, without interest. 

“This helps provide additional relief and keeps North Dakota in alignment with the federal direction on extensions for businesses and individuals,” Rauschenberger said. “These efforts help keep people safe and give them time to manage their lives and businesses during this time of changing COVID-19 impacts.”

Extensions for the 2019 tax year filing and payment due dates for certain affected taxpayers are indicated below:

GENERAL INCOME TAXPAYERS:

• Individuals and 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.

• Filers with first quarter estimated tax payments due April 15, and second quarter estimated tax payments due June 15, can make payment through July 15, 2020, without interest.

• Taxpayers do not need to file any additional forms or call us to qualify for this automatic waiver of penalty and interest.

BUSINESS INCOME TAXPAYERS:

• Filers with return filing and payment due dates falling between April 1 and July 15, 2020, can file and make payment through July 15, 2020, without penalty or interest.

Visit the Office of State Tax Commissioner COVID-19 Tax Guidance website for more information.