40-EXT: Form 40-EXT - Corporate Extension Payment Voucher (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 40-EXT is a corporation extension payment voucher for corporations unable to file Form 40 by the original due date. It identifies the corporation and the tax payment sent by check or money order.
Who files this form
Form 40-EXT is for a corporation that cannot file its North Dakota Form 40, Corporation Income Tax Return, by the due date and is paying its tax by check or money order on or before 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 2025, 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 regular due date, regardless of payment method. Payments made after that date are subject to interest at 12% per year.
What you'll need
To pay by mail, prepare a completed Form 40-EXT and a check or money order. The voucher asks for:
- The corporation's name as it will appear on Form 40.
- Federal Employer Identification Number (FEIN).
- Mailing address, including city, state, and ZIP code.
- Payment amount.
- Tax year beginning and ending dates if filing on a fiscal-year basis or for a short period. Otherwise, leave those dates blank.
How to file
Pay by mail: Complete and detach the voucher, and include it with your check or money order. Make the payment payable to ND State Tax Commissioner. Write "2025 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. 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 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 entire state tax liability must be prepaid by the regular due date. Interest at 12% per year applies to payments made afterward.
- Mailing payment without a completed voucher. A check or money order payment must include a completed Form 40-EXT.
- Entering tax year dates unnecessarily. Enter beginning and ending dates only for a fiscal-year or short-period return; otherwise, leave them blank.
- Leaving out the FEIN. Disclosure is mandatory, and missing identification information may delay or prevent processing.
Questions people ask
Can I wait until after the regular 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 I send Form 40-EXT if I pay electronically?
No. The form specifically says not to use the voucher for electronic payments.
Which electronic payment methods are available?
You can pay by ACH credit, electronic check, debit card, or credit card. Visit www.tax.nd.gov to make a 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 voucher must not be used by a corporation that files Form 60, Small Business Corporation Income Tax Return.