North Dakota

General Instructions

The North Dakota Office of State Tax Commissioner automatically grants a six month extension of time to file until October 15, 2008 if you are filing for a Federal Extension. If you are not filing for a Federal extension you are required to file for a state extension whether you owe additional taxes or not.

If You Are Filing a Federal Extension:

You are not required to file for a state extension at this time. However, to avoid interest and penalties you must pay your current year tax liability in full by April 15, 2008. When you file your North Dakota return, be sure to attach a copy of your completed Federal Extension form to your return.

If You Are NOT Filing a Federal Extension:

If you are not filing for a Federal Extension you must submit Form ND-101 and demonstrate “Good Cause” to receive the extension for filing. You are required to file for an extension whether you owe additional taxes or are expecting a refund.

1. Prepare a North Dakota Extension Form 101 (click to download PDF )
2. Do not include payments with this form
3. Mail your Extension Form 101 to:
   Office of State Tax Commissioner
   600 E Boulevard Ave, Dept 127
   Bismarck, ND 58505-0599
4. Be sure to attach a copy of your approved North Dakota extension to your return when you file.

Penalty and Interest Charges on Tax Owed:

Interest Charges: Interest will be charged on income tax that is not paid on or before April 15, 2008, even if you received an extension of time to file your return. Interest is charged at an annual rate of twelve percent (12.0%).

Late Payment: If you do not pay your tax liability in full by the extension due date you are subject to a 5% penalty on the amount paid past due. In addition, interest will be charged at the rate of 1 percent per month or a fraction of a month until the tax is fully paid.

If You Owe...

If you owe additional North Dakota Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare an Extension Payment Voucher Form 400-EXT (click here to download PDF)
2. Enclose a check or money order along with the Payment Voucher
3. Mail to:
   Office of State Tax Commissioner
   600 E Boulevard Ave, Dept. 127
   Bismarck, ND 58505-0551

North Dakota now accepts credit card through Link2Gov Corporation. Call 1-888-ND-TAXES (1-888-638-2937) or go to www.ndtaxpayment.com

If You Do Not Owe...

North Dakota requires either a Federal extension or a state extension form to be filed whether you owe any additional taxes or not (see above).

Download Extension Form(s)

North Dakota

Extension for tax year 2007

Extension Payment Voucher