40-PV: Form 40-PV - Corporation Return Payment Voucher (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Form 40-PV is North Dakota’s 2024 Corporation Return Payment Voucher for submitting a balance due by paper check or money order. It records the corporation’s name, address, federal employer identification number, payment amount, and applicable tax year dates.
Who files this form
Use Form 40-PV to send a paper check or money order for the balance due on a North Dakota corporation return. The balance-due payment must be submitted separately from the return.
Do not use this voucher for electronic payments or extension payments. Use Form 40-EXT for an extension payment.
When it's due
For tax year 2024, payment is due 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 and mail the voucher, have:
- The corporation’s name as it will appear on Form 40.
- Its mailing address and federal employer identification number.
- The payment amount.
- The tax year beginning and ending dates, if filing on a fiscal-year basis or for a short period. Otherwise, leave those dates blank.
- A paper check or money order payable to ND State Tax Commissioner.
How to file
Pay by mail
Complete Form 40-PV and detach the voucher. Make your check or money order payable to ND State Tax Commissioner. Write “2024 40-PV” on the check.
Mail the voucher and payment to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Pay electronically
Electronic payment options include ACH credit, credit card, debit card, and electronic check. Visit www.tax.nd.gov and select For Businesses/Make a Payment. ACH debit payments are allowed on electronically filed returns.
Do not use Form 40-PV if paying electronically.
Common mistakes
- Using this voucher for an extension payment. Use Form 40-EXT instead.
- Sending the voucher when paying electronically. Do not use Form 40-PV for electronic payments.
- Entering tax year dates when they are not needed. Enter beginning and ending dates only for a fiscal-year or short-period return. Otherwise, leave them blank.
- Sending a check that does not meet the requirements. Checks must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard nine-digit routing number. Checks drawn on other international banks cannot be accepted.
- Forgetting the check notation. Write “2024 40-PV” on the check.
Questions people ask
Do I need Form 40-PV if I pay electronically?
No. Do not use this voucher when paying electronically.
Can I use Form 40-PV to make an extension payment?
No. Use the extension payment voucher, Form 40-EXT.
Should I fill in the tax year beginning and ending dates?
Enter both dates if the corporation files on a fiscal-year basis or files a short-period return. Otherwise, leave them blank.
Can I pay with a check drawn on a Canadian bank?
Yes. The check must be in U.S. dollars and use a standard nine-digit routing number. Checks must be drawn on a U.S. or Canadian bank.
Who can help with corporate income tax questions?
Call Corporate Income Tax at 701-328-1249.