38-EXT: Form 38-EXT - Fiduciary Extension Payment Voucher (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 38-EXT is a fiduciary extension payment voucher for 2025 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 2025 Form 38. It lets you prepay expected tax by check or money order to avoid extension interest.
Do not use this voucher if:
- You file the 2025 Form 38 on or before the return’s original due date.
- You will pay the tax after the original due date.
- You pay electronically.
When it's due
For tax year 2025, 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.
What you'll need
To complete the voucher, have these details ready:
- Estate or trust name as it will appear on Form 38.
- Federal employer identification number (FEIN).
- Fiduciary’s name.
- Mailing address, including city, state and ZIP code.
- Tax year beginning and ending dates, in mm/dd/yyyy format.
- Payment amount.
For a mailed payment, include a check or money order payable to ND State Tax Commissioner. Write the last four digits of the FEIN and “2025 38-EXT” on it.
How to file
Pay by mail: Complete and detach the voucher. Mail it with your check or money order to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Make the payment payable to ND State Tax Commissioner and write the last four digits of the FEIN and “2025 38-EXT” on it. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars and use a standard 9-digit routing number.
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 when paying electronically.
Common mistakes
- Using the voucher when it does not apply. Do not use it if you file the 2025 Form 38 by the original due date, pay after that date or pay electronically.
- Overlooking extension interest. If the 2025 Form 38 is filed after its original due date, any tax paid with the return is subject to extension interest.
- Leaving out the required identification number. The privacy notice says failure to provide the Social Security number or FEIN may delay or prevent processing. The voucher has a field for the FEIN.
- Not keeping a payment record. The form asks you to record the payment date, check number and amount paid, and keep that information in your 2025 tax records.
Questions people ask
Why make an extension payment?
You may prepay the tax expected to be due on the 2025 Form 38 to avoid extension interest. Payment must be made by the return’s original due date.
Do I send the voucher if I pay online?
No. The form says not to use the voucher when paying electronically.
Can I pay with a debit or credit card?
Yes. The form lists debit and credit cards among the electronic payment options. Visit www.tax.nd.gov and select “Make A Payment.”
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The form also lists 800.366.6888 for people with speech or hearing impairments.