2024 North Dakota State Tax Deadlines
If you are a resident or have been involved in significant business operations within North Dakota then you might be required to file North Dakota State Taxes. We look at the most important tax deadlines and tax extensions for North Dakota in 2024.
North Dakota Business Tax Deadlines for 2024
C Corporation
North Dakota C Corporation Tax Deadlines for 2024
You must file & pay Corporate Income Taxes in North Dakota by April 15, 2025.
- File Online with the North Dakota Office of State Tax Commissioner.
- File by Mail must be postmarked by the due date.
Applicable forms:
Form 40 – North Dakota Corporation Income Tax Return
Extension to File Taxes in North Dakota for 2024
You must send payment for taxes in North Dakota for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your North Dakota corporate income tax return.
North Dakota automatically grants 7 months extensions on filing corporation income tax returns if a federal extension is filed if federal extension is filed. This means you do not need to file for an extension in North Dakota. If a federal extension is not obtained, or if an extension of time beyond the time period covered by a federal extension is needed, a North Dakota extension may be obtained by completing and filing North Dakota 40-EXT.
This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2025.
Pass-Throughs
North Dakota S Corporation & Partnership Tax Deadlines for 2024
You must file in North Dakota by April 15, 2025.
- File Online with the North Dakota Office of State Tax Commissioner.
- File by Mail must be postmarked by the due date.
Applicable forms:
Form 60 – S-Corporation Income Tax Return
Form 58 – Partnership/Limited Liability Company Return of Income
Extension to File S Corporation & Partnership Taxes in North Dakota for 2024
You must send payment for taxes in North Dakota for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your North Dakota S Corporation & Partnership income tax return.
North Dakota automatically grants 6 months extensions on filing pass-through entity income tax returns if a federal extension is filed. This means you do not need to file for an extension in North Dakota. If a federal extension is not obtained, or if an extension of time beyond the time period covered by a federal extension is needed, a North Dakota extension may be obtained by completing and filing North Dakota Form 101.
This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2025.
North Dakota Individual Tax Deadlines for 2024
Estimated Tax Deadline for North Dakota 2024
Estimated tax payments are due:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
See Form ND-1ES for estimated payment vouchers.
Individual Tax Deadline for North Dakota 2024
You must file & pay Individual Income Taxes in North Dakota by April 15, 2025.
- File Online with the North Dakota Office of State Tax Commissioner
- File by Mail must be postmarked by the due date
Applicable forms:
Form ND-1 – Individual Income Tax Return
Extension to File Taxes in North Dakota for 2024
You must send payment for taxes in North Dakota for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your North Dakota Individual Income tax return.
North Dakota will automatically grant a 6 months extension on filing personal income taxes if a federal extension is filed. This means you do not need to file for an extension in North Dakota if you file a federal extension. If you do NOT file a federal extension, file Form 101.
This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2025.
Estates Tax Deadline for North Dakota 2024
North Dakota does not have an Estate Tax.
Farmer and Fisherman Taxes for North Dakota 2024
If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2025. If you wait until January 15, 2025, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2025, and pay the total tax at that time, they need not file estimated tax.
Sources
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
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