North Dakota

State of North Dakota Business Income Tax Extensions

E-file an IRS business tax extension with TaxExtension.com

General Instructions

North Dakota business tax returns are due by the 15th day of the 4th month after the close of the tax year. For calendar year filers, this date is April 15. If you cannot file on time, you can get a North Dakota tax extension.

If you have a valid Federal extension (IRS Form 7004), you will automatically receive a North Dakota business extension. The North Dakota extension is for the same amount of time as the Federal extension (6 months), which moves the filing deadline to October 15 (for calendar year taxpayers). Remember to attach a copy of your Federal extension with your North Dakota tax return when it’s filed.

If you don’t have a Federal extension, you must use North Dakota Form 101 (Application for Extension of Time to File a North Dakota Tax Return). You are required to provide “good cause” for requesting a North Dakota tax extension. Remember to file Form 101 by the original due date of your return (April 15). You will then be notified whether your extension is approved or denied. Form 101 can be obtained by contacting the ND State Tax Commissioner at (701) 328-1243.

A tax extension does not give you more time to pay, only to file. Your North Dakota tax balance must be paid by the original deadline (April 15) or interest and penalties will apply. Corporations can make a state extension payment using Form 40-EXT (Corporation Extension Payment). Extension payments can also be made electronically via North Dakota’s Online Tax Payment system: www.ndtaxpayment.com

For more information, please visit the North Dakota Office of State Tax Commissioner website: www.nd.gov/tax

North Dakota State Income Tax Extension Forms

 

Form 40-EXT (Corporation Extension Payment): www.nd.gov/tax/business/forms/2014/form40ext.pdf

Form 60-EXT (S Corporation Extension Payment): www.nd.gov/tax/scorppartner/forms/2014/form60-ext.pdf

Form 38-EXT (Fiduciary Extension Payment): www.nd.gov/tax/fiduciary/forms/2014/form38ext.pdf

Form 58-EXT (Partnership Extension Payment): www.nd.gov/tax/scorppartner/forms/2014/form58-ext.pdf

 

Mail Form 40-EXT, Form 60-EXT, Form 38-EXT, or Form 58-EXT to the following address:

Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127

Bismarck, ND  58505-0599