38-PV: Form 38-PV - Fiduciary Return Payment Voucher (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 38-PV is a payment voucher for an estate or trust paying a tax balance due on a 2024 Form 38 by paper check or money order. It identifies the estate or trust, fiduciary, tax year, and payment amount.
Who files this form
Use Form 38-PV when paying a balance due on a 2024 Form 38 by paper check or money order.
Do not use this voucher for electronic payments or extension payments. For an extension payment, use Form 38-EXT.
When it's due
For the 2024 tax year, payment must be made on or before the 15th day of the 4th month following the end of the tax year to avoid late payment penalty or interest.
What you'll need
To complete the voucher and pay by mail, have:
- The estate or trust name as it will appear on Form 38.
- The federal employer identification number (FEIN).
- The fiduciary's name and mailing address, including city, state, and ZIP code.
- The tax year beginning and ending dates in mm/dd/yyyy format.
- The payment amount.
- A paper check or money order.
Enclose the completed voucher with your payment and return. If Form 38 has already been filed, mail the payment and voucher.
How to file
Pay by check or money order
- Make it payable to ND State Tax Commissioner.
- Write the last four digits of the FEIN and “2024 38-PV” on it.
- Complete and detach the voucher. Enclose it with your payment and return.
If Form 38 has already been filed, mail the payment and voucher 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 Form 38-PV if paying electronically.
Common mistakes
- Using the voucher for an electronic payment. Do not submit Form 38-PV when paying electronically.
- Using it for an extension payment. Use Form 38-EXT instead.
- Leaving identifying details off the payment. Write the last four digits of the FEIN and “2024 38-PV” on the check or money order.
- Using a check that does not meet the requirements. Checks must be drawn on a U.S. or Canadian bank, in U.S. dollars, with a standard 9-digit routing number.
- Omitting the required identification number. The form warns that failure to provide the Social Security number or FEIN may delay or prevent processing.
Questions people ask
Do I need Form 38-PV if I pay online?
No. Do not use this voucher for electronic payments. Go to www.tax.nd.gov and select “Make A Payment.”
Can I use this voucher for an extension payment?
No. Extension payments should be made using Form 38-EXT.
What if I already filed Form 38?
Mail your payment and completed voucher to the Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The number for people with speech or hearing impairments is 800-366-6888.