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2025 North Dakota State Tax Deadlines

North Dakota Individual Income Tax Filing deadlines and extensions for 2025.

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 2025.

2025 North Dakota State Tax Deadlines

If your clients are residents or have been involved in significant business operations within North Dakota, then they might be required to file North Dakota State Taxes. This guide outlines important tax deadlines and tax extensions for North Dakota in 2025.

North Dakota Business Tax Deadlines for 2025

C Corporation

North Dakota C Corporation Tax Deadlines for 2025
You must file and pay Corporate Income Taxes in North Dakota by April 15, 2026.This date does not apply to a corporation that is a tax-exempt entity or a cooperative. If you are a tax exempt organization then you must file and pay by May 15, 2026. If you are a cooperative you must file and pay by September 15, 2026. 

  • File Online with the North Dakota Office of State Tax Commissioner
  • File by Mail must be postmarked by the due date
  • Form 40 – North Dakota Corporation Income Tax Return

Extension to File Taxes in North Dakota for 2025
The Extension Deadline for North Dakota corporate income tax returns is November 15, 2026.This date does not apply to a corporation that is a tax-exempt entity or a cooperative. If you are a tax exempt organization then the extension deadline is December 15, 2026. 

North Dakota automatically grants a seven-month extension on filing corporation income tax returns if a federal extension is filed. 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 filing form:

  • North Dakota 40-EXT

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.

Pass-Throughs

North Dakota S Corporation & Partnership Tax Deadlines for 2025
You must file in North Dakota by April 15, 2026.

  • File Online with the North Dakota Office of State Tax Commissioner
  • File by Mail must be postmarked by the due date
  • Forms:
    • 60 – S-Corporation Income Tax Return
    • 58 – Partnership/Limited Liability Company Return of Income Form 

Extension to File S Corporation & Partnership Taxes in North Dakota for 2025
The Extension Deadline for North Dakota S Corporation & Partnership income tax returns is September 15, 2026.

North Dakota automatically grants a six-month extension on filing pass-through entity income tax returns if a federal extension is filed. 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 filing form:

  • North Dakota Form 101

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2026.

North Dakota Individual Tax Deadlines for 2025

Estimated Tax Deadline for North Dakota 2025 Estimated tax payments are due:

  • April 15, 2025
  • June 15, 2025
  • September 15, 2025
  • January 15, 2026

See Form ND-1ES for estimated payment vouchers.

Individual Tax Deadline for North Dakota 2025
You must file and pay Individual Income Taxes in North Dakota by April 15, 2026.

  • File Online with the North Dakota Office of State Tax Commissioner
  • File by Mail must be postmarked by the due date
  • Form ND-1 Individual Income Tax Return

Extension to File Taxes in North Dakota for 2025
The Extension Deadline for North Dakota individual income tax returns is October 15, 2026.

North Dakota will automatically grant a six-month 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, 2026.

Estate Tax Deadline for North Dakota 2025
North Dakota does not have an Estate Tax.

Farmer and Fisherman Taxes for North Dakota 2025

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, 2026. If you wait until January 15, 2026, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2026, and pay the total tax at that time, they need not file estimated tax.

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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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