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North Dakota business tax extension

North Dakota honors the federal extension for Form 40, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From North Dakota's own forms, instructions and laws, cited below

Does North Dakota accept the federal extension?

A federal extension (Form 7004) also extends the North Dakota return. Without a federal extension, file Form 101, Application for Extension of Time to File a North Dakota Tax Return.

North Dakota's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 40, North Dakota Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the North Dakota return. Without a federal extension, file Form 101, Application for Extension of Time to File a North Dakota Tax Return. For the federal route, mark the extension circle on page one and attach a copy of Form 7004, or the return is processed as late. Without a federal extension, or for more time, file Form 101 before the due date; it is not automatic, needs good cause, and a copy goes with Form 40.
Extended due date
One month after the federal extended due date of Form 1120 (November 15 for a calendar year)
Payment
An extension doesn't extend the time to pay, but no penalty applies to tax paid within the extension period; interest of 12% a year runs from the original due date. To pay with the extension: Form 40-EXT, Corporation Extension Payment Voucher, or electronic payment.

S corporations

Return
Form 60, S Corporation Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the North Dakota return. Without a federal extension, file Form 101, Application for Extension of Time to File a North Dakota Tax Return. For the federal route, check the extension box on the return; no copy is needed. Without a federal extension, file Form 101 by the due date; it is not automatic and needs good cause.
Extended due date
The federal extended due date of Form 1120-S Calendar-year 2026 returns:
Payment
Tax paid by the extended due date avoids the penalty, but extension interest applies from the original due date. To pay with the extension: Form 60-EXT, S Corporation Extension Payment Voucher.

Partnerships

Return
Form 58, Partnership Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the North Dakota return. Without a federal extension, file Form 101, Application for Extension of Time to File a North Dakota Tax Return. For the federal route, check the extension box on the return; no copy is needed. Without a federal extension, file Form 101 by the due date; it is not automatic and needs good cause.
Extended due date
The federal extended due date of Form 1065 Calendar-year 2026 returns:
Payment
Tax paid by the extended due date avoids the penalty, but extension interest applies from the original due date. To pay with the extension: Form 58-EXT, Partnership Extension Payment Voucher.

Estates and trusts

Return
Form 38, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the North Dakota return. Without a federal extension, file Form 101, Application for Extension of Time to File a North Dakota Tax Return. For the federal route, check the extension box on the return; no copy is needed. Without a federal extension, file Form 101 by the due date; it is not automatic and needs good cause.
Extended due date
The federal extended due date of Form 1041 Calendar-year 2026 returns:
Payment
Tax paid by the extended due date avoids the penalty, but extension interest applies from the original due date. To pay with the extension: Form 38-EXT, Fiduciary Extension Payment Voucher.

When a due date in North Dakota falls on a weekend or legal holiday, it moves to the next business day. North Dakota's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. North Dakota's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?

Where are North Dakota's forms and instructions?

On the North Dakota Office of State Tax Commissioner website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the North Dakota return and any North Dakota extension request go to the state.

North Dakota extension FAQ

Does North Dakota accept the federal business tax extension?

A federal extension (Form 7004) also extends the North Dakota return. Without a federal extension, file Form 101, Application for Extension of Time to File a North Dakota Tax Return. For the federal route, mark the extension circle on page one and attach a copy of Form 7004, or the return is processed as late. Without a federal extension, or for more time, file Form 101 before the due date; it is not automatic, needs good cause, and a copy goes with Form 40.

When is the North Dakota Form 40 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a North Dakota extension give more time to pay?

No. An extension doesn't extend the time to pay, but no penalty applies to tax paid within the extension period; interest of 12% a year runs from the original due date. To pay with the extension: Form 40-EXT, Corporation Extension Payment Voucher, or electronic payment.

Does a North Dakota business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. North Dakota honors that federal extension for the state return too.

Sources

Filing a federal business extension this season?

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