40-EXT: Form 40-EXT - Corporate Extension Payment Voucher (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 40-EXT is a corporation extension payment voucher for corporations unable to file Form 40 by its due date. It identifies the corporation, tax year, and payment amount and accompanies a check or money order paid by the return's original due date.
Who files this form
Form 40-EXT is for a corporation that cannot file its Form 40, Corporation Income Tax Return, by the due date and needs to send an extension tax payment by check or money order by the original due date.
Do not use this voucher if:
- You pay electronically.
- You file the return on or before its original due date.
- You will pay the balance after the original due date.
- The corporation files Form 60, Small Business Corporation Income Tax Return.
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 corporation must prepay its entire state tax liability by the return’s regular due date, regardless of the payment method. Payments made after that date are subject to interest at 12% per year.
What you'll need
To pay by mail, you need a completed Form 40-EXT and a check or money order. Have the following information ready:
- Corporation name as it will appear on Form 40.
- Mailing address, including city, state, and ZIP code.
- Federal Employer Identification Number (FEIN).
- Payment amount.
- Tax year beginning and ending dates, but only for a fiscal-year or short-period return.
How to file
Pay by mail
Complete and detach the voucher, then mail it with your check or money order. Make the payment payable to ND State Tax Commissioner. Write "2024 40-EXT" on the check.
Mail the payment and voucher to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Pay electronically
Do not use the voucher if paying electronically. Electronic payment options are ACH credit, electronic check, debit card, or credit card. Visit www.tax.nd.gov to make an electronic payment or get information about ACH credit.
Common mistakes
- Using the voucher for an electronic payment. The form says not to use it when paying electronically.
- Using the voucher when it does not apply. Do not use it if the return is filed by the original due date, the balance will be paid after that date, or the corporation files Form 60.
- Paying late. The full state tax liability must be prepaid by the regular due date. Late payments are subject to 12% annual interest.
- Sending a mailed payment without the completed voucher. A check or money order payment must be accompanied by Form 40-EXT.
- Entering tax year dates unnecessarily. Enter beginning and ending dates for a fiscal-year or short-period return. Otherwise, leave them blank.
- Leaving out the FEIN. Required identification information must be provided. Missing it may delay or prevent processing.
Questions people ask
Can I wait until after the original due date to pay?
The corporation must prepay its entire state tax liability by the regular due date. Interest at 12% per year applies to payments made after that date. Do not use this voucher for a payment made after the original due date.
Do I send Form 40-EXT if I pay electronically?
No. The form says not to use the voucher for any electronic payment.
What electronic payment methods are available?
You may pay by ACH credit, electronic check, debit card, or credit card. Visit www.tax.nd.gov to make an electronic payment or get ACH credit information.
Should I fill in the tax year beginning and ending dates?
Only if the corporation files on a fiscal-year basis or files a short-period return. Otherwise, leave those fields blank.
Can a corporation filing Form 60 use this voucher?
No. The form says corporations filing Form 60, Small Business Corporation Income Tax Return, must not use this voucher.