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

Federal extension

If you obtain an extension of time to file your federal return, it will be recognized for North Dakota purposes. For individuals, this includes the automatic 2-month extension to June 15 allowed for being outside the U.S. and Puerto Rico on April 17, 2012. You do not have to file a separate state extension form, 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 return. NOTE: The extension of time to file the North Dakota return is the same number of months as the extension of time to file the federal return.

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 (Form 101)

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. Individuals, 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.
Extension interest

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 any tax due on the return will be charged at the rate of 12% per year from the original due date of your return to the earlier of the date you file your return or the extended due date.
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 17, 2012.

For additional information, please visit the State of North Dakota State Tax Commissioner website.

Form 101 (Application for Extension of Time to File a North Dakota Tax Return): http://www.nd.gov/tax/genforms/form101.pdf

Mail to: Offi ce of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck ND 58505-0599