State of North Dakota
Personal Income Tax Extensions
Modified 2019 Tax Return Due Date: July 15, 2020
North Dakota Filing Due Date: ND individual income tax returns are due by April 15 — or by the 15th day of the 4th month following the close of the taxable year (for fiscal year filers).
Extended Deadline with North Dakota Tax Extension: North Dakota offers a 6-month extension for individuals that have a Federal extension, which moves the filing deadline from April 15 to October 15. If you don’t have a Federal tax extension (IRS Form 4868), you can apply for a ND-only extension.
North Dakota Tax Extension Form: To apply for a North Dakota extension, file Form 101 by the original due date of your return. Note that you must provide good cause for your extension request on Form 101. You will receive notification from the ND Tax Commissioner’s Office when your extension is approved or rejected.
If you have a valid 6-month Federal tax extension (IRS Form 4868), you will automatically receive a North Dakota tax extension for the same period of time. In this case, you do not need to file Form 101.
North Dakota Extension Payment Requirement: An extension of time to file is not an extension of time to pay your North Dakota income tax. All state tax payments are due by the original deadline of the return (April 15). Any tax that hasn’t been paid by the proper due date will be subject to interest and penalties. You can make an extension payment for your North Dakota income tax with Form ND-1EXT, or pay electronically using the ND Tax Payment service: www.ndtaxpayment.com
North Dakota State Income Tax Payment Forms
Form 101 (Application for Extension of Time to File a North Dakota Tax Return): To obtain a copy of this form, call the ND State Tax Commissioner at 701-328-1243.
Form ND-1EXT (Individual Extension Payment Voucher): www.nd.gov/tax/indincome/forms/nd1-ext.pdf