60-EXT: Form 60-EXT - S Corporation Extension Payment (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 60-EXT is a payment voucher for an S corporation prepaying tax expected to be due on its 2024 Form 60 while applying for a filing extension. It records the corporation’s identification information, tax year, and payment amount.
Who files this form
Form 60-EXT is a payment voucher for an S corporation applying for an extension of time to file its 2024 Form 60. The corporation may prepay the expected tax to avoid extension interest.
Use the voucher when paying by check or money order. Do not use it if:
- The 2024 Form 60 is filed on or before its due date without extension.
- The tax will be paid after the due date without extension.
- The payment will be made 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 60 is filed after its due date without extension, any tax paid with the return is subject to extension interest.
What you'll need
To complete the payment voucher, have:
- The corporation's name as it will appear on Form 60.
- 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 with the completed 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 corporation's FEIN and 2024 60-EXT on it.
- Mail the payment and voucher to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Only a check drawn on a U.S. or Canadian bank, in U.S. dollars, and using a standard 9-digit routing number is 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.
Common mistakes
- Using the voucher when it does not apply. Do not use it if paying electronically, filing the 2024 Form 60 by its due date without extension, or paying tax after that due date.
- Leaving out the FEIN. The form warns that failure to provide the required identification number may delay or prevent processing.
- Forgetting the check notation. Write the last four digits of the FEIN and “2024 60-EXT” on the check or money order.
- Not keeping a payment record. Record the payment date, check number, and amount paid, and keep that record with the corporation's 2024 tax records.
Questions people ask
What is Form 60-EXT for?
It lets an S corporation applying for an extension to file its 2024 Form 60 prepay expected tax to avoid extension interest.
Can I pay electronically instead of mailing the voucher?
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 happens if tax is paid with a return filed after the original due date?
If the 2024 Form 60 is filed after its due date without extension, any tax paid with the return is subject to extension interest.
What payment information should I keep?
Record the payment date, check number, and amount paid, and place the record with the corporation's 2024 tax records.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The form lists 800-366-6888 for people with speech or hearing impairments.