40-PV: Form 40-PV - Corporation Return Payment Voucher (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form 40-PV is North Dakota's corporation return payment voucher for 2025. It accompanies a paper check or money order for a balance due on Form 40 and identifies the corporation, its federal employer identification number, and the payment amount.
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 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 2025, 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 the voucher and pay by mail, have:
- The corporation's name as it will appear on Form 40.
- Its federal employer identification number.
- Its mailing address, including city, state, and ZIP code.
- The payment amount.
- Tax year beginning and ending dates, if filing on a fiscal-year basis or for a short period.
- 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 "2025 40-PV" on your 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 you pay electronically.
Common mistakes
- Using this voucher for an extension payment. Use Form 40-EXT instead.
- Using this voucher when paying electronically. Do not send Form 40-PV for an electronic payment.
- Filling in 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.
- Forgetting the check notation. Write "2025 40-PV" on your check.
Questions people ask
Do I need Form 40-PV if I pay electronically?
No. Do not use this payment voucher for electronic payments.
Can I use Form 40-PV for an extension payment?
No. Extension payments should use Form 40-EXT.
Should I enter tax year beginning and ending dates?
Enter those 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 bank outside the United States?
Only a check drawn on a Canadian bank is accepted from outside the United States. All checks must be in U.S. dollars and use a standard nine-digit routing number.
Who can help with corporate income tax questions?
Call Corporate Income Tax at 701-328-1249.