Filing an Extension

Individuals, S Corporations, Partnerships and Fiduciaries - The extension of time to file the North Dakota return is to the same date as the automatic federal extension. Individuals, S corporations, partnerships, and fiduciaries do not need to attach a copy of the federal extension to the state return, but save a copy if the Office of State Tax Commissioner requests to see it.

Corporations - The North Dakota extension date is one month after the automatic federal extension date. Corporations are required to attach a copy of the federal extension to the North Dakota corporation income tax return Form 40-EXT - Corporation Extension Payment Voucher. If a copy of the federal extension is not attached, the North Dakota corporation income tax return will be processed as a delinquent return.

When filing your North Dakota return, you have the option to request an extension on the form or in your tax software.

If you need additional time to file your North Dakota return beyond the federal extension period or if you did not receive a federal extension, you can apply for a state extension by completing and filing Form 101, which is available upon request from this office. An extension beyond the federal extension period is not automatic, as you must have good cause.

Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected.

• If approved,

  • E-filed returns should include a PDF copy of Form 101.

  • The appropriate box on the front page of your return must be checked when you file by mail.

  • Individuals, S corporations, partnerships, and fiduciaries do not need to attach a copy of the Form 101 to the state return, but save a copy if the Office of State Tax Commissioner requests to see it.

• If rejected, you need to file by the due date or accrue penalty and interest.

Corporations are required to attach a copy of the Form 101 to the North Dakota corporation income tax return Form 40-EXT - Corporation Extension Payment Voucher. If a copy of the Form 101 is not attached, the North Dakota corporation income tax return will be processed as a delinquent return.

If you file your North Dakota return on or before the extended due date, and you pay any tax balance due with the return, no penalty will be charged.

Interest on tax due on the return will be charged at the rate of 12% per year, starting with the original due date of your return to the date you file your return or the extended due date (whichever comes first).

Pay Electronically

If you apply for an extension of time to file your state individual, corporation, S corporation, partnership, or fiduciary income tax return, you can prepay the tax that you expect to owe to avoid paying extension interest.

Make a Payment

Pay by Check or Money Order

Or, submit your check or money order along with a completed extension payment voucher on or before April 15 (or the 15th day of the 4th month following the end of the tax year for fiscal year filers). Search for the name of the form below for the tax year needed in our Forms Library. 

Individual Income Tax

• Individual income complete Form ND-1EXT (Individual Extension Payment Voucher).

Corporate Income Tax

• Corporate income complete Form 40-EXT (Corporation Extension Payment Voucher).

Fiduciary Tax

• Fiduciary complete Form 38-EXT (Fiduciary Extension Payment Voucher).

S Corporation and Partnership Taxes

• Partnership and S corporation complete Form 58-EXT (Partnership Extension Payment Voucher) or Form 60-EXT (S Corporation Extension Payment Voucher).

Make a Payment