State of North Dakota Personal Income Tax Extensions

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.

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.

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