58-EXT: Form 58-EXT - Partnership Extension Payment (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 58-EXT is a payment voucher for partnerships applying for an extension of time to file 2025 Form 58. It records the partnership’s identifying information, tax year, and payment of tax expected to be due.
Who files this form
Form 58-EXT is a payment voucher for a partnership applying for an extension of time to file its 2025 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 2025 Form 58 is filed by its original due date, if the tax will be paid after that due date, or if paying electronically.
When it's due
For tax year 2025, 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 2025 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 name as it will appear on Form 58.
- The partnership's federal employer identification number (FEIN).
- The mailing address, including city, state, and ZIP code.
- The tax year beginning and ending dates in mm/dd/yyyy format.
- The payment amount.
- A check or money order if mailing the voucher.
How to file
Pay by mail
- Complete and detach the payment voucher.
- Make the check or money order payable to ND State Tax Commissioner.
- Write the last four digits of the partnership's FEIN and 2025 58-EXT on the check or money order.
- Mail the voucher and payment to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Only checks drawn on a U.S. or Canadian bank, in U.S. dollars, and using a standard 9-digit routing number are accepted.
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 the partnership's 2025 tax records.
Common mistakes
- Using the voucher when it does not apply. Do not use it if the 2025 Form 58 is filed by its original due date or if the tax will be paid after that date.
- Sending a voucher for an electronic payment. The form specifically says not to use the voucher when paying electronically.
- Leaving off payment details. Write the last four digits of the FEIN and “2025 58-EXT” on the check or money order.
- Omitting the FEIN. Required identifying information must be provided. Failure to provide it may delay or prevent processing.
- Overlooking extension interest. If the return is filed after its original due date, tax paid with the return is subject to extension interest.
Questions people ask
Why would a partnership make an extension payment?
A partnership applying for an extension to file its 2025 Form 58 may prepay the expected tax to avoid extension interest.
Can the payment be made electronically?
Yes. Electronic check, debit or credit card, and ACH credit payments are available. Visit www.tax.nd.gov and select “Make A Payment.” Do not use the voucher for an electronic payment.
What should be kept in the partnership's tax records?
Record the payment date, check number, and amount paid, and place the record with the 2025 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.