38-PV: Form 38-PV - Fiduciary Return Payment Voucher (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 38-PV is a payment voucher for a tax balance due on a 2025 Form 38 fiduciary return. It identifies the estate or trust and fiduciary and records the tax year and payment amount.
Who files this form
Use Form 38-PV when paying a tax balance due on a 2025 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 tax year 2025, 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 make a paper payment, 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 check or money order.
Enclose the completed voucher with your payment and return. If Form 38 has already been filed, mail just the payment and voucher.
How to file
Paying by check or money order
- Make the payment payable to ND State Tax Commissioner.
- Write the last four digits of the FEIN and 2025 38-PV on the check or money order.
- Complete the voucher, detach it, and 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
Paying electronically
You may pay by electronic check, debit or credit card, or Automated Clearing House (ACH) credit transaction. Go to www.tax.nd.gov and select “Make A Payment.” 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 “2025 38-PV” on the check or money order.
- Sending a check that does not meet the requirements. Only checks drawn on a U.S. or Canadian bank, in U.S. dollars, with a standard 9-digit routing number are accepted.
- Omitting the required identification number. The privacy notice warns that failure to provide the required Social Security number or FEIN may delay or prevent processing.
Questions people ask
Do I need this voucher if I pay electronically?
No. The form says not to use Form 38-PV for electronic payments.
Can I use Form 38-PV to make 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 form lists 800-366-6888 for people with speech or hearing impairments.