58-EXT: Form 58-EXT - Partnership Extension Payment (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 58-EXT is a payment voucher for partnerships applying for an extension of time to file the 2024 Form 58. It identifies the partnership, tax year, and payment amount for a prepayment of expected tax to avoid extension interest.
Who files this form
Form 58-EXT is a payment voucher for a partnership applying for an extension of time to file its 2024 Form 58. The partnership may prepay the expected tax to avoid extension interest.
Use this voucher when paying by check or money order. Do not use it if the 2024 Form 58 is filed by the original due date, if the tax will be paid after the original due date, or if paying electronically.
When it's due
For tax year 2024, the extension payment must be made no later than the 15th day of the 4th month following the end of the tax year.
If the 2024 Form 58 is filed after its original due date, any tax paid with the return is subject to extension interest.
What you'll need
To complete the payment voucher, have:
- The partnership's name as it will appear on Form 58.
- Its federal employer identification number (FEIN).
- Its mailing address, including city, state, and ZIP code.
- The tax year's beginning and ending dates in mm/dd/yyyy format.
- The payment amount.
For a mailed payment, include a check or money order payable to ND State Tax Commissioner. Write the last four digits of the FEIN and 2024 58-EXT on it.
How to file
Pay by mail
Complete the voucher, detach it, and mail it with your check or money order to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Make the payment payable to ND State Tax Commissioner and write the last four digits of the FEIN and 2024 58-EXT on it. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number.
Pay electronically
Go to www.tax.nd.gov and select “Make A Payment.” Options include electronic check, debit or credit card, and Automated Clearing House (ACH) credit transaction.
Do not use the voucher if paying electronically.
Record the payment date, check number, and amount paid, and keep that record with your 2024 tax records.
Common mistakes
- Using the voucher when it does not apply. Do not use it if you file the 2024 Form 58 by the original due date or will pay the tax after that date.
- Sending a voucher for an electronic payment. The form says not to use the voucher when paying electronically.
- Paying with a late-filed return and overlooking interest. If Form 58 is filed after the original due date, tax paid with that return is subject to extension interest.
- Leaving out the FEIN. Required identifying information must be provided. Missing information may delay or prevent processing.
- Forgetting the check notation. Write the last four digits of the FEIN and “2024 58-EXT” on the check or money order.
Questions people ask
Why would a partnership make an extension payment?
A partnership applying for an extension to file its 2024 Form 58 may prepay the expected tax to avoid extension interest.
Can I pay electronically instead of mailing the voucher?
Yes. You can pay by electronic check, debit or credit card, or ACH credit transaction. Visit www.tax.nd.gov and select “Make A Payment.” Do not use the voucher for an electronic payment.
What should I write on the check or money order?
Make it payable to “ND State Tax Commissioner” and write the last four digits of the partnership's FEIN and “2024 58-EXT” on it.
What payment records should I keep?
Record the payment date, check number, and amount paid, and keep the record with your 2024 tax records.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The number listed for people with speech or hearing impairments is 800-366-6888.