North Dakota Tax Extensions: Business, Personal, Information and Nonprofit Tax Returns

You may obtain an extension of time to file your North Dakota corporation, s-corporation, partnership, or fiduciary income tax return by obtaining either a federal extension or a North Dakota extension.

Federal extension:

When you file your North Dakota return, check the appropriate block on the front page of your North Dakota return. Individuals, s-corporations, partnerships and fiduciaries do not need to attach a copy of the federal extension to the state return, but it must be retained on file in case the Office of State Tax Commissioner requests to see it.

Corporations are required to attach a copy of the federal extension to the state return, Form 40. If a copy of the federal extension is not attached, the North Dakota Form 40 must be processed as a delinquent return.

North Dakota extension

If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101. This is not an automatic extension-you must have good cause to request a North Dakota extension. 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, check the appropriate block on the front page of your return.

S-corporations, partnerships and fiduciaries do not need to attach a copy of the Form 101 to the state return, but it must be retained on file in the case the Office of State Tax Commissioner requests to see it. Corporations are required to attach a copy of the Form 101 to the state return, Form 40. If a copy of the Form 101 is not attached, the North Dakota Form 40 must be processed as a delinquent return. Contact our office at 701.328.1243 to obtain a copy of Form 101

Prepayment of Tax Due:

If you are applying for an extension of time to file your state individual, corporation, s-corporation, partnership, or fiduciary income tax return, you may prepay the tax that you expect to owe to avoid paying extension interest. To do so, submit your check or money order along with a completed extension payment voucher on or before April 15, 2020, (or the fifteenth day of the fourth month following the end of the tax year, if a fiscal year filer).

Corporate Income Tax:

Corporate Income Taxpayers needing to complete Form 40-EXT

Fiduciaries Tax:

Fiduciaries Taxpayers needing to complete Form 38-EXT

S-Corporation and Partnership Taxes:

Partnership and S-Corporation Taxpayers needing to complete Form 58-EXT or Form 60-EXT:
You can access Form 58-EXT or Form 60-EXT - S-Corporation and Partnership Extension Payment Vouchers on the Partnership and S-Corporation Tax Forms page.
Or, you may submit your payment along with a letter containing the following:

• Your name
• Your social security number or federal identification number
• Your address and phone number
• Statement that the payment is a prepayment of your North Dakota individual, corporation, s-corporation, partnership, or fiduciary income tax

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What is the purpose of form 101?

You may use this form to apply for an extension of time to file a North Dakota income or financial institution tax return. However, if you are applying for an extension of time to file your federal income tax return, you do not need to use this form—see Federal extension below for the procedures to follow to have the federal extension automatically recognized for North Dakota purposes.

Federal extension

If you obtain an extension of time to file your federal income tax return, it automatically operates to extend the time to file your North Dakota return. This includes the automatic 2-month extension to June 15, allowed for being outside the United States and Puerto Rico on April 15, 2021. The length of the extension for North Dakota purposes is the same number of months as the federal extension.

If you obtain a federal extension, you do not have to use Form 101 to apply for a separate North Dakota extension, nor do you have to notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota tax return.

See the instructions to your North Dakota return to see if you must attach a copy of your federal extension form to it. If you obtained the federal extension using IRS's computer or credit card option, write down the confirmation number received from the IRS or print out the IRS acknowledgment form for your records. In the case of the automatic 2-month extension for being outside the U.S. and Puerto Rico on April 15, 2021, keep a copy of the statement that the IRS requires you to attach to your federal return.

Extension interest charge

If you file your North Dakota tax return on or before the extended due date, and any tax due on the return is fully paid with the return, no penalty will be charged. However, interest on the tax due will be charged at the rate of 12% per year from the original due date of the return to the earlier of the date the return is filed or the extended due date. You can avoid the interest charge by pre paying the tax you expect to owe by the regular due date of the return—see Prepayment of tax due below for more information. Do not send any payment with Form 101.

Prepayment of tax due

If you would like to pay the tax you expect to owe before you file your return, submit a check or money order with the applicable extension payment voucher as follows:

Type                                      Use
Form ND-1 or Form ND-EZ         Form ND-1EXT
(Individual)

Credit card option for individual. In lieu of using Form ND-1EXT, an individual may make an extension payment electronically using a credit card. To do so, call the toll-free number 1-888-638-2937 or go to the website of Link2Gov Corporation at www.ndtaxpayment.com. A convenience fee will be charged to your credit card by Link2Gov Corporation for its services, none of which goes to the State of North Dakota. You will be told what the fee is during the transaction and given the option to continue or cancel the transaction.

EFT payment option for corporation. In lieu of using Form 40-EXT, a C corporation may make an extension payment electronically using an Automated Clearing House (ACH) credit procedure. Complete details are available on our web site at http://www.nd.gov/tax.

Form 35 filer. If you are applying for an extension of time to file Form 35, the extension does not operate to extend the time to pay the state general fund portion of the tax. The financial institution must remit this tax along with Form 35PV on or before April 15, 2021 of the year in which Form 35 is due.

When and where to file
Form 101 must be mailed on or before the due date of your North Dakota tax return. Place Form 101 in an envelope marked "Extension Request" and mail to:
Office of State Tax Commissioner,
600 E. Boulevard Ave., Dept. 127,
Bismarck,
ND 58505-0599.

Why should I use Express Extension?

ExpressExtension has an experienced and competent team to meet all your individual and business tax solutions.We provide a complete and easy solution to all your tax needs.