How to File a North Dakota Tax Extension
Find out how a federal tax extension impacts your North Dakota return and what you must do to properly submit your payment by the original deadline.
A tax extension grants additional time to submit your completed tax forms. This is strictly an extension of the filing deadline, not an extension of the time to pay any taxes you may owe. If you owe taxes, the payment is still due by the original deadline, April 15th, to avoid potential penalties and interest charges. The purpose of the extension is to allow taxpayers more time to gather necessary documents and accurately prepare their returns without facing a late-filing penalty.
Understanding North Dakota’s Automatic Extension
North Dakota simplifies the extension process for its individual income taxpayers by linking it directly to the federal system. If you file for an automatic six-month federal extension with the Internal Revenue Service (IRS), North Dakota automatically grants you a corresponding state extension. This synchronizes your state filing deadline with the federal extended deadline of October 15th.
An automatic extension is only granted if you have successfully filed for a federal extension. If you do not file for a federal extension but still need more time for your state return, you must request a state-only extension by filing North Dakota Form 101.
Information Needed to Fulfill Payment Requirements
You must make a good-faith estimate of your total North Dakota income tax liability for the year. This involves gathering all relevant financial documents, such as W-2s from employers, 1099 forms for other income, and records of any potential deductions or credits you plan to claim.
Once you have estimated your total tax liability, you will subtract any North Dakota income tax that was already withheld from your paychecks and any estimated tax payments you may have already made. The remaining balance is the amount you should pay by the April due date.
If you have a valid extension and file and pay your tax by the extended deadline, you will not be charged a late-payment penalty. However, interest is charged on any tax that is not paid by the original April due date. Interest accrues at a rate of 12% per year from the original due date until the tax is paid in full.
If you plan to mail your payment, you must use Form ND-1EXT, the Individual Income Tax Extension Payment Voucher. This form requires your name, address, Social Security number, and the amount of the payment you are making. The form is available for download on the North Dakota Office of State Tax Commissioner’s website.
How to Submit Your Tax Payment
After you have calculated your estimated tax, you have two primary methods for submitting your payment. If you choose to pay by mail, you will need to send the completed Form ND-1EXT along with a check or money order. Make the payment payable to the “ND State Tax Commissioner.” The mailing address for the payment voucher is provided on the Form ND-1EXT itself.
For a more immediate method, you can submit your payment electronically. The state’s online portal, the North Dakota Taxpayer Access Point (TAP), is designed for this purpose. On the TAP website, you will navigate to the option for making an “extension payment” and follow the system’s steps to complete the transaction.
Filing Your Final North Dakota Tax Return
When you are ready to file your completed North Dakota tax return by the extended October 15th deadline, you must check the box on the return indicating that you are filing under an extension. This signals to the tax office that your return is not delinquent, even though it is being submitted after the original April deadline.
You are not required to attach a copy of your federal extension to your North Dakota return. However, you should keep a copy of the federal extension for your records in case the Office of State Tax Commissioner requests it later.