Individual Income Tax Deadlines

Medium

2025

January 15

  • Fourth quarter 2024 estimated income tax payment is due.

April 15

  • 2024 Form ND-1 or ND-EZ Individual Income Tax Return and tax are due.
  • First quarter 2025 estimated income tax payment is due.

April 18

  • The three-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for the 2021 income tax return, regardless of whether an automatic extension to file was obtained.                                   

June 16

  • Important Note:  Because June 15 falls on a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, June 16.
  • Second quarter 2025 estimated income tax payment is due. 
  • Nonresident alien individual only: If the due date (without extension) of the annual federal income tax return (Form 1040NR or 1040NR-EZ) for the 2025 calendar year is June 16, the due date of the North Dakota income tax return for the 2025 calendar year is June 16.
     

September 15

  • Third quarter 2025 estimated income tax payment is due. 

October 15

  • Extended 2024 Form ND-1 or ND-EZ Individual Income Tax Return is due.
  • Last day 2024 individual income tax return may be filed electronically through Federal/State Electronic Filing Program. (Note: This date is set by the Internal Revenue Service and is subject to change.)
  • Note: If your return is rejected, we provide a 5-day perfection period to resubmit your return electronically without penalty (and considered current).