38-EXT: Form 38-EXT - Fiduciary Extension Payment Voucher (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 38-EXT is a fiduciary extension payment voucher for the 2024 Form 38. It identifies the estate or trust and fiduciary and records the tax year and payment amount.
Who files this form
Form 38-EXT is a payment voucher for an estate or trust applying for an extension of time to file its 2024 North Dakota Form 38. It may be used to prepay expected tax by check or money order to avoid extension interest.
Do not use this voucher if the 2024 Form 38 is filed by its original due date, the tax will be paid after that date, or the payment is made electronically.
When it's due
For tax year 2024, the voucher states that payment is due on the 15th day of the 4th month following the end of the tax year.
The extension payment must be made no later than the return’s due date without an extension. If the 2024 Form 38 is filed after that due date, any tax paid with the return is subject to extension interest.
What you'll need
To complete the voucher, have:
- The estate or trust name as it will appear on Form 38.
- The federal employer identification number (FEIN).
- The fiduciary’s name.
- The mailing address, including city, state, and ZIP code.
- The tax year beginning and ending dates in mm/dd/yyyy format.
- The payment amount.
For a mailed payment, include a check or money order with the completed voucher.
How to file
Pay by mail
- Make the check or money order payable to “ND State Tax Commissioner.”
- Write the last four digits of the FEIN and “2024 38-EXT” on it.
- Complete and detach the payment voucher, then mail it with the payment to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Only checks drawn on a U.S. or Canadian bank, in U.S. dollars, and using a standard 9-digit routing number are accepted.
Pay electronically
Go to www.tax.nd.gov and select “Make A Payment.” Options include electronic check, debit or credit card, and Automated Clearing House (ACH) credit transaction. Do not use the voucher if paying electronically.
Record the payment date, check number, and amount paid, and keep that record with your 2024 tax records.
Common mistakes
- Using the voucher when it does not apply. Do not use it if you file the 2024 Form 38 by its original due date, pay the tax after that date, or pay electronically.
- Waiting to pay with a late-filed return. If Form 38 is filed after its original due date, tax paid with the return is subject to extension interest.
- Leaving out the required identification number. The form warns that failure to provide the required Social Security number or FEIN may delay or prevent processing.
- Forgetting the check notation. Write the last four digits of the FEIN and “2024 38-EXT” on the check or money order.
Questions people ask
What is Form 38-EXT used for?
It is used to make an extension payment toward expected tax on the 2024 Form 38. Paying by the original due date can avoid extension interest.
Can I pay electronically instead of mailing the voucher?
Yes. You may pay by electronic check, debit or credit card, or ACH credit transaction. Visit www.tax.nd.gov and select “Make A Payment.” Do not use the voucher for an electronic payment.
What should I write on my check or money order?
Make it payable to “ND State Tax Commissioner” and write the last four digits of the FEIN and “2024 38-EXT” on it.
What payment information should I keep?
Record the payment date, check number, and amount paid, and keep the record with your 2024 tax records.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The number listed for people with speech or hearing impairments is 800.366.6888.