North Dakota Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
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Connect with a TaxPro →North Dakota Business Tax Extension – LLC / Partnership
ND Form 101 | North Dakota Extension Payment • LLC / PartnershipNorth Dakota LLC & Partnership Tax Extension
North Dakota LLCs and partnerships with North Dakota source income file Form 58 (Partnership Return of Income) with the North Dakota Office of State Tax Commissioner. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available automatically when a federal extension is in place. North Dakota does not require a separate state extension form–the federal Form 7004 serves as the North Dakota extension, provided at least 90% of North Dakota tax owed is paid by the original due date.
Extending a North Dakota LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 to trigger North Dakota's automatic six-month extension to September 15, 2026 for Form 58. Pay at least 90% of North Dakota income tax owed by March 16, 2026 through North Dakota TAP or by mailing a payment with Form 101 to: Office of State Tax Commissioner, 600 E Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599. North Dakota LLCs with nonresident members must also ensure nonresident withholding payments are current, as withholding obligations are not extended.
ND LLC Extension Steps
- File IRS Form 7004 before March 16, 2026 to extend the North Dakota Form 58 return to September 15, 2026–no separate state form is required.
- Pay at least 90% of North Dakota income tax owed by March 16, 2026 via North Dakota TAP or by mail with Form 101 to avoid underpayment charges.
- Confirm that nonresident member withholding payments are current–these are not extended and remain due by March 16, 2026.
- File the completed Form 58 with the North Dakota Office of State Tax Commissioner by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your North Dakota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the North Dakota return by September 15, 2026
How to Pay
North Dakota requires online payment for tax amounts of At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the North Dakota Online Tax Extension Payment portal. For amounts under At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties., complete ND Form 101 | North Dakota Extension Payment and mail with your payment.
North Dakota Online Payment Portal
Submit electronically through the North Dakota Online Tax Extension Payment system. Required for all payments At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
ND Form 101 | North Dakota Extension Payment by Check
Download ND Form 101 | North Dakota Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
600 E Boulevard Ave.
Dept. 127, Bismarck, ND 58505-0599
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax. |
| Failure to Pay | 1.5% per month on unpaid tax. |
LLC / Partnership Quick Reference
| State Abbreviation | ND |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (90% of tax owed) |
| Payment Form | ND Form 101 | North Dakota Extension Payment |
| Online Payment | North Dakota Online Tax Extension Payment |
| State Agency | North Dakota Office of State Tax Commissioner |
| Failure to File Penalty | 5% of unpaid tax. |
| Failure to Pay Penalty | 1.5% per month on unpaid tax. |
North Dakota Business Tax Extension – S Corporation
ND Form 101 | North Dakota Extension Payment • S CorporationNorth Dakota S Corporation Tax Extension
North Dakota S corporations file Form 60 (S Corporation Income Tax Return) with the North Dakota Office of State Tax Commissioner. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. North Dakota automatically grants the extension when a federal Form 7004 has been filed–no separate North Dakota extension form is required–provided at least 90% of North Dakota S corporation tax owed is paid by March 16, 2026. North Dakota S corporations are subject to a 1.41% income tax on North Dakota taxable income (reduced rate compared to the C corporation rate).
Extending a North Dakota S Corporation Return
File IRS Form 7004 before March 16, 2026 to trigger North Dakota's automatic six-month extension for Form 60 to September 15, 2026. Pay at least 90% of North Dakota S corporation tax owed by March 16, 2026 through North Dakota TAP or by mailing a payment with Form 101 to: Office of State Tax Commissioner, 600 E Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599. If nonresident shareholders are involved, confirm whether North Dakota composite return obligations apply and include those amounts in the March 16, 2026 payment.
ND S Corporation Extension Steps
- File IRS Form 7004 before March 16, 2026 to extend the North Dakota Form 60 return to September 15, 2026–no separate state form is required.
- Pay at least 90% of North Dakota S corporation tax by March 16, 2026 through North Dakota TAP or by mail with Form 101.
- Address composite return or nonresident shareholder withholding obligations by March 16, 2026–these are not extended.
- File the completed Form 60 with the North Dakota Office of State Tax Commissioner by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your North Dakota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the North Dakota return by September 15, 2026
How to Pay
North Dakota requires online payment for tax amounts of At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the North Dakota Online Tax Extension Payment portal. For amounts under At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties., complete ND Form 101 | North Dakota Extension Payment and mail with your payment.
North Dakota Online Payment Portal
Submit electronically through the North Dakota Online Tax Extension Payment system. Required for all payments At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
ND Form 101 | North Dakota Extension Payment by Check
Download ND Form 101 | North Dakota Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
600 E Boulevard Ave.
Dept. 127, Bismarck, ND 58505-0599
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax. |
| Failure to Pay | 1.5% per month on unpaid tax. |
S Corporation Quick Reference
| State Abbreviation | ND |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (90% of tax owed) |
| Payment Form | ND Form 101 | North Dakota Extension Payment |
| Online Payment | North Dakota Online Tax Extension Payment |
| State Agency | North Dakota Office of State Tax Commissioner |
| Failure to File Penalty | 5% of unpaid tax. |
| Failure to Pay Penalty | 1.5% per month on unpaid tax. |
North Dakota Business Tax Extension – C Corporation
ND Form 101 | North Dakota Extension Payment • C CorporationNorth Dakota C Corporation Tax Extension
North Dakota C corporations file Form 40 (Corporation Income Tax Return) with the North Dakota Office of State Tax Commissioner. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. North Dakota automatically grants the extension when a federal Form 7004 has been obtained–no separate North Dakota extension form is required–provided at least 90% of North Dakota corporate income tax is paid by April 15, 2026. North Dakota's corporate income tax rate is a flat 1.41%, making it one of the lowest corporate tax rates in the country.
Extending a North Dakota C Corporation Return
File IRS Form 7004 before April 15, 2026 to trigger North Dakota's automatic six-month extension for Form 40 to October 15, 2026. Pay at least 90% of North Dakota corporate income tax owed by April 15, 2026 through North Dakota TAP or by mailing a payment with Form 101 to: Office of State Tax Commissioner, 600 E Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599. North Dakota uses a single-sales-factor apportionment formula for most corporations–complete the apportionment calculation before April 15, 2026 to accurately estimate the required 90% payment.
North Dakota C Corporation Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the North Dakota Form 40 return to October 15, 2026–no separate state extension form is needed.
- Pay at least 90% of North Dakota corporate income tax by April 15, 2026 through North Dakota TAP or by mail with Form 101 to avoid the 1.5%/month interest charge.
- Complete North Dakota's single-sales-factor apportionment calculation before April 15, 2026 to ensure the 90% payment is calculated accurately.
- File the completed Form 40 with the North Dakota Office of State Tax Commissioner by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your North Dakota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the North Dakota return by October 15, 2026
How to Pay
North Dakota requires online payment for tax amounts of At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the North Dakota Online Tax Extension Payment portal. For amounts under At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties., complete ND Form 101 | North Dakota Extension Payment and mail with your payment.
North Dakota Online Payment Portal
Submit electronically through the North Dakota Online Tax Extension Payment system. Required for all payments At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
ND Form 101 | North Dakota Extension Payment by Check
Download ND Form 101 | North Dakota Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
600 E Boulevard Ave.
Dept. 127, Bismarck, ND 58505-0599
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax. |
| Failure to Pay | 1.5% per month on unpaid tax. |
C Corporation Quick Reference
| State Abbreviation | ND |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | ND Form 101 | North Dakota Extension Payment |
| Online Payment | North Dakota Online Tax Extension Payment |
| State Agency | North Dakota Office of State Tax Commissioner |
| Failure to File Penalty | 5% of unpaid tax. |
| Failure to Pay Penalty | 1.5% per month on unpaid tax. |
North Dakota Business Tax Extension – Fiduciary
ND Form 101 | North Dakota Extension Payment • FiduciaryNorth Dakota Fiduciary Tax Extension
North Dakota trusts and estates with North Dakota source income file Form 38 (Fiduciary Income Tax Return) with the North Dakota Office of State Tax Commissioner. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. North Dakota automatically grants an extension when a federal Form 7004 is obtained–no separate state extension form is required–provided at least 90% of North Dakota fiduciary income tax owed is paid by April 15, 2026. North Dakota fiduciary income tax rates follow the individual income tax schedule.
Extending a North Dakota Fiduciary Return
File IRS Form 7004 before April 15, 2026 to activate North Dakota's automatic six-month extension for Form 38 to October 15, 2026. Pay at least 90% of North Dakota fiduciary income tax owed by April 15, 2026 through North Dakota TAP or by mailing a payment with Form 101 to: Office of State Tax Commissioner, 600 E Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599. North Dakota taxes resident trusts on all income and nonresident trusts only on North Dakota-source income–confirm the trust's residency status before estimating the 90% extension payment.
ND Fiduciary Extension Best Practices
- File IRS Form 7004 before April 15, 2026 to extend the North Dakota Form 38 fiduciary return to October 15, 2026–no separate state form is needed.
- Pay at least 90% of North Dakota fiduciary income tax owed by April 15, 2026 through North Dakota TAP or by mail with Form 101 to avoid underpayment interest.
- Confirm the trust's North Dakota residency classification (resident vs. nonresident) before calculating the extension payment.
- File the completed Form 38 with the North Dakota Office of State Tax Commissioner by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your North Dakota return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the North Dakota return by October 15, 2026
How to Pay
North Dakota requires online payment for tax amounts of At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. or more. Submit electronically via the North Dakota Online Tax Extension Payment portal. For amounts under At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties., complete ND Form 101 | North Dakota Extension Payment and mail with your payment.
North Dakota Online Payment Portal
Submit electronically through the North Dakota Online Tax Extension Payment system. Required for all payments At least 90% of North Dakota income tax owed must be paid by the original deadline to avoid underpayment penalties. and above.
ND Form 101 | North Dakota Extension Payment by Check
Download ND Form 101 | North Dakota Extension Payment and mail with your check or money order. Include your EIN and tax year on the check.
600 E Boulevard Ave.
Dept. 127, Bismarck, ND 58505-0599
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax. |
| Failure to Pay | 1.5% per month on unpaid tax. |
Fiduciary Quick Reference
| State Abbreviation | ND |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (90% of tax owed) |
| Payment Form | ND Form 101 | North Dakota Extension Payment |
| Online Payment | North Dakota Online Tax Extension Payment |
| State Agency | North Dakota Office of State Tax Commissioner |
| Failure to File Penalty | 5% of unpaid tax. |
| Failure to Pay Penalty | 1.5% per month on unpaid tax. |
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