60-EXT: Form 60-EXT - S Corporation Extension Payment (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 60-EXT is a payment voucher for an S corporation prepaying tax expected to be due on its 2025 Form 60 while applying for a filing extension. It records the corporation’s identifying information, tax year, and payment amount.
Who files this form
An S corporation applying for an extension to file its 2025 Form 60 may use Form 60-EXT to prepay the expected tax by check or money order and avoid extension interest.
Do not use this voucher if the corporation files its 2025 Form 60 by the original due date, pays the tax after that due date, or pays 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 60 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 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 payable to ND State Tax Commissioner.
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 2025 60-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 payment voucher if paying electronically.
Common mistakes
- Using the voucher when it does not apply. Do not use it if the 2025 Form 60 is filed by the original due date, if the tax will be paid after that date, or if paying electronically.
- Leaving out the FEIN. Disclosure is mandatory, and missing identification information may delay or prevent processing.
- Omitting payment details. Write the last four digits of the FEIN and “2025 60-EXT” on the check or money order.
- Not keeping a payment record. Record the payment date, check number, and amount paid, and keep them with the corporation's 2025 tax records.
Questions people ask
Why would an S corporation make an extension payment?
An S corporation applying for an extension to file its 2025 Form 60 may prepay the 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 the tax is paid with a late-filed return?
If the 2025 Form 60 is filed after its original due date, any tax paid with the return is subject to extension interest.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The number for people with speech or hearing impairments is 800-366-6888.