If you need more time to file your North Dakota tax return, you may qualify for a state tax extension. The State of North Dakota follows federal extension rules, meaning that most taxpayers with a federal extension automatically receive a state extension.

However, if you did not request a federal extension, you must submit North Dakota Form 101 to apply for a state-specific extension.

Let’s go over the eligibility, deadlines, and filing process for both individuals and businesses.

North Dakota Tax Extension for Individuals

Who Qualifies for an Individual Tax Extension?

The ND State Tax Commissioner grants automatic extensions to individuals who:

1. Filed a federal tax extension (IRS Form 4868)—this automatically extends the North Dakota tax return deadline.
2. Did not file a federal extension but submitted North Dakota Form 101 by the original deadline.

How to File an Individual Tax Extension in North Dakota

Option 1: Automatic Extension with Federal Form 4868

• If you file IRS Form 4868, your North Dakota tax return deadline is automatically extended to October 15th.
• No separate North Dakota form is required.
• However, you must pay any state income tax owed by April 15th to avoid interests.

Option 2: Requesting a State-Specific Extension

• If you did not file Form 4868, submit North Dakota Form 101 by April 15th.
• If approved, your new deadline will be October 15th.

How to Pay Individual Income Tax Due

• Online: Use the ND Tax Payment System at www.ndtaxpayment.com.
• Mail: Submit a completed extension payment voucher (ND-1EXT) with a check or money order.

What are the Penalties for Filing and Paying My Taxes Late in North Dakota?

Failure to Pay Penalty

• If you filed your return by the deadline but failed to pay all the taxes owed, you face a penalty of $5 or 5% of the unpaid tax, whichever is greater.

Failure to File Penalty

• $5 or 5% of unpaid tax, whichever is greater, on the month of the deadline. You'll accrue an additional 5% for every month (maximum 25%) the return wasn't filed.

Extension Interest

• If you received an extension and filed on or before the extended deadline and paid all tax liability, you will face no penalty.
• The 12% per year rate starts on the original due date and continues until you pay the taxes in full or the extended deadline, whichever comes first.

Interest

• 1% a month on unpaid tax after the due date or the extended deadline.

North Dakota Tax Extension for Businesses

Who Qualifies for a Business Tax Extension?

Businesses in the State of North Dakota may qualify for an extension if they:

1. Filed IRS Form 7004 for a federal tax extension (recognized automatically).
2. Did not file a federal extension but submitted North Dakota Form 101.

How to File a Business Tax Extension in North Dakota

Option 1: Automatic Extension with Federal Form 7004

• Partnerships, S corporations, and fiduciaries: Automatically receive a North Dakota tax return extension.
• C corporations: Receive an automatic one-month corporation extension period beyond their federal extension. However, they must attach a copy of their federal extension when filing their North Dakota tax return.

Option 2: Requesting a State-Specific Extension

• If a business did not file a federal extension, it must submit North Dakota Form 101.

How to Pay Business Taxes Due

1. Online: Use ND Payment Portal.

2. Mail: Submit a completed extension payment voucher with your check.

• C Corporations: Form 40-EXT (Corporation Extension Payment Voucher)
• Partnerships & S Corporations: Form 58-EXT or Form 60-EXT
• Fiduciaries: Form 38-EXT

3. All forms can be found here for North Dakota extension payments.

Important North Dakota Tax Extension Deadlines

The ND State Tax Commissioner has different deadlines for individuals and businesses:

Common Questions About North Dakota Tax Extensions

Do I need to file a separate North Dakota tax extension if I have already filed a federal extension?

• No, for most taxpayers. If you filed IRS Form 4868 (individuals) or IRS Form 7004 (businesses), North Dakota automatically grants an extension.
• No, for C corporations. They don't need to file an ND tax extension if they already have a federal extension.

Can I File a North Dakota Extension Electronically?

No, North Dakota doesn't currently offer online filing of Form 101.

What Happens If I Don’t Pay My Taxes on Time?

• Interest: Accrues on unpaid taxes starting from the original deadline.
• Penalties: Avoid failure to pay penalty by paying on or before the extended deadline.

What If My Extension Request Is Denied?

If North Dakota Form 101 is denied, you must file by the original due date or face late penalties.

Need Help? Get Personalized Assistance!

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