North Dakota State Tax Guide
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North Dakota State Tax Guide
Extension rules
Extension type: Automatic — no separate state request required · Form 101 (state-only)
North Dakota automatically accepts a valid federal extension (Form 4868) — attach a copy to your ND return. For a state-only extension, file Form 101 by April 15. Extension is to file only; tax owed accrues interest from April 15.
The North Dakota extension extends the time to file, not the time to pay. Pay the balance due by the payment deadline to avoid penalties and interest.
North Dakota Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
- Differs from federal: No
Interest and penalties accrue on any unpaid balance after this date, even with a valid extension.
When a deadline falls on a weekend or legal holiday, it moves to the next business day.
Estimated payments
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
Payment rules
Pay any balance due to North Dakota Office of State Tax Commissioner by the payment deadline. Electronic payments post fastest; include the payment voucher when paying by check.
Official payment portal
ND TAP (bank transfer) · Electronic payment
Payment options
- ND TAP (bank transfer) · Free
- Credit / debit card via ACI Payments · Processor fee applies
- Installment payment plan
- Check with Form ND-1V voucher
Payment plan availability
Available: Yes
Installment payment plans are available by request through North Dakota Office of State Tax Commissioner.
Filing forms
Regular filing
- ND-1 - North Dakota individual income tax return
- Schedule ND-1NR - Supporting schedule or payment voucher
- ND-1V - Supporting schedule or payment voucher
Extension
- Form 101 - Request for extension of time to file
North Dakota Refund Tracking
| Filing method | Typical processing time |
|---|---|
| E-file | 2–3 weeks |
| Paper | 6–8 weeks |
| Amended | Amended or manually reviewed returns take longer. |
Do I need to file?
You generally must file a North Dakota return if you are required to file a federal return and your North Dakota-source income exceeds the state's filing thresholds.
- Residents: Residents required to file a federal return generally must file Form ND-1.
- Part-year residents: Part-year residents file Form ND-1 with Schedule ND-1NR.
- Nonresidents: Nonresidents with ND-source income file Form ND-1 with Schedule ND-1NR.
- Graduated rates from 1.95% to 2.50% (2025) — among the lowest in the nation.
Official filing requirements — North Dakota Office of State Tax Commissioner
Thresholds change annually. Confirm your situation against current North Dakota Office of State Tax Commissioner guidance.
Filing methods
Online filing
Residents can file electronically using approved e-file providers or tax software such as FileTax, or through North Dakota Office of State Tax Commissioner online services.
Recommended — e-filed returns are processed ahead of paper returns.
Mail filing
Paper returns may be mailed following North Dakota Office of State Tax Commissioner instructions using ND-1.
Paper returns generally process slower than e-filed returns.
