North Dakota Filing Due Date: Business tax returns are due by April 15 — or by the 15th day of the 4th month following the end of the taxable year (for fiscal year filers).
Extended Deadline with North Dakota Tax Extension: North Dakota offers a 6-month extension to businesses that have an approved Federal tax extension (IRS Form 7004), which brings the ND filing deadline to October 15 (for calendar year filers).
North Dakota Tax Extension Form: To request a North Dakota extension, file Form 101 by the original deadline of your return (unless you have a Federal extension, in which case you will automatically be granted a corresponding North Dakota extension). You must give good cause for requesting the state tax extension on Form 101. The North Dakota State Tax Commissioner will notify you if/when your extension request is approved or rejected.
North Dakota Extension Payment Requirement: An extension of time to file is not an extension of time to pay. If you owe North Dakota tax, it must be paid by the original due date to avoid penalties and interest. Corporations can make a North Dakota extension payment using Form 40-EXT. S corporations can pay with Form 60-EXT. Fiduciaries should use Form 38-EXT to submit an extension payment. Partnerships should pay using North Dakota Form 58-EXT.
Another option is to pay electronically through the “ND Tax Payment” online system: https://www.ndtaxpayment.com/
North Dakota Tax Extension Tips: If you have a valid Federal tax extension (IRS Form 7004), you will automatically receive a North Dakota tax extension for the same period of time. Make sure to attach a copy of your Federal extension to your North Dakota tax return when you file.
North Dakota State Income Tax Extension Forms
Form 101 (Application for Extension of Time to File a North Dakota Tax Return) can be requested by calling the North Dakota State Tax Commissioner’s Office at: (701) 328-1243
Form 38-EXT (Fiduciary Extension Payment): www.nd.gov/tax/fiduciary/forms/2014/form38ext.pdf
Form 40-EXT (Corporation Extension Payment): www.nd.gov/tax/business/forms/2014/form40ext.pdf
Form 58-EXT (Partnership Extension Payment): www.nd.gov/tax/scorppartner/forms/2014/form58-ext.pdf
Form 60-EXT (S Corporation Extension Payment): www.nd.gov/tax/scorppartner/forms/2014/form60-ext.pdf