North Dakota State Business Tax Extension

To request a North Dakota extension, file Form 101 (Application for Extension of Time to File a North Dakota Tax Return) by the original deadline of your return (unless you have a Federal extension, in which case you will automatically be granted a corresponding North Dakota extension). You must give "good cause" for requesting the state tax extension on Form 101.

The Business tax filing due by April 15, 2020 or by the 15th day of the 4th month following the end of the taxable year (for fiscal year filers).

North Dakota extension offers an additional 6 months tax extension, if businesses that have an approved Federal tax extension Form 7004, which moves the filing deadline to October 15 (for calendar year taxpayers).

An extension of time to file only, it is not an extension of time to pay. Your North Dakota tax liability must be paid by the original due date to avoid penalties and interest. If you owe North Dakota tax, you can make an extension payment using the following vouchers for the corresponding business type:

• Corporations can make a North Dakota extension payment using Form 40-EXT.
• S corporations can pay with Form 60-EXT.
• Fiduciaries should use Form 38-EXT to submit an extension payment.
• Partnerships should pay using North Dakota Form 58-EXT.

Another option is to pay electronically through the "ND Tax Payment" online system: https://www.ndtaxpayment.com/