North Dakota Business Tax Extension 2026: 2025 Tax-Year Filing Guide
LLC & Partnership · S Corporation · C Corporation · Fiduciary
North Dakota (ND) recognizes a valid federal extension. Partnership and S Corp returns use the federal extended date; a calendar-year C Corp return is due one month after the federal extended date. Tax remains payable on the original date.
Need a pro? Connect with a U.S.-based CPA or EA to prepare and file your North Dakota return.
Remember, payment is still due by the original deadline. In other words, extensions only extend filing time.
North Dakota (ND) rules depend on entity type. Next, confirm the entity’s classification, file the required extension or retain federal proof when applicable, and pay required tax by the original deadline.
North Dakota LLC Tax Extension: Filing Details
A calendar-year partnership or LLC taxed as a partnership generally files Forms Form 58, as applicable, when a North Dakota filing obligation applies. For the 2025 calendar-year return, the extended filing deadline is September 15, 2026.
In addition, the extension applies to filing time only. Therefore, pay required North Dakota tax by the original deadline to limit penalties and interest.
The extension applies to filing time only. Pay required North Dakota tax by the original deadline to limit penalties and interest.
North Dakota S Corporation Tax Extension: Filing Details
For an S corporation, a calendar-year business generally files Form Form 60 when it has a North Dakota filing obligation. For the 2025 calendar-year return, the extended filing deadline is September 15, 2026.
North Dakota C Corporation Tax Extension: Filing Details
For a C corporation, a calendar-year business generally files Form Form 40 and must follow North Dakota corporate-income-tax extension rules. For the 2025 calendar-year return, the extended filing deadline is November 16, 2026.
The extension applies to filing time only. Pay required North Dakota tax by the original deadline to limit penalties and interest.
The extension applies to filing time only. Pay required North Dakota tax by the original deadline to limit penalties and interest.
Fiduciary, Estate, and Trust Filing Details
Finally, a calendar-year estate or trust generally files Form Form 38 when it has a North Dakota fiduciary filing obligation. For the 2025 calendar-year return, the extended filing deadline is October 15, 2026.
Quick Reference: Deadlines and Forms
The table below provides a quick reference to North Dakota business tax extensions. See our IRS Form 7004 guide, North Dakota individual tax extension, and business tax extension resource for related guidance.
| Entity Type | NJ Return Form | Extension Method | Extended Deadline |
|---|---|---|---|
| LLC / Partnership | Form 58 | Federal 5-month; Form 58-EXT / Form 58-EXT | Sept. 15, 2026 |
| S Corporation | Form 60 | Form 60-EXT | Sept. 15, 2026 |
| C Corporation | Form 40 | Form 60-EXT | Nov. 16, 2026 |
| Fiduciary / Estate / Trust | Form 38 | Form Form 38-EXT | Oct. 15, 2026 |
Frequently Asked Questions
Quick answers about North Dakota business tax extensions – but always confirm the current rules with the North Dakota Department of Revenue.
Visit North Dakota DORYes. However, the applicable entity-specific requirements listed above must be satisfied. North Dakota grants extensions to LLCs, partnerships, S corporations, C corporations, and fiduciaries, but the rules – including which form to file, how long the extension lasts, and the payment threshold – vary by entity type.
Generally no. In other words, pay required tax by the original deadline and confirm the current state payment rules. An extension of time to file does not extend the time to pay – failing to pay by the original deadline can result in penalties and interest, even if the return is filed within the extended window.
No. In practice, partnerships, S corporations, C corporations, and fiduciaries can use different original dates, extension periods, or forms. For 2025 calendar-year returns filed in 2026, the applicable North Dakota extended dates vary by entity type; C Corporations follow a one-month-later rule.
Review the North Dakota Department of Revenue guidance for the entity’s return. Additionally, the DOR publishes the most current forms (Form 60-EXT, Form 58-EXT, Form 38-EXT, etc.) and any changes to extension periods or payment thresholds.
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