60-PV: Form 60-PV - S Corp Income Tax Payment Voucher (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Form 60-PV is North Dakota's S corporation return payment voucher for a tax balance due on a 2024 Form 60. It identifies the corporation, tax year, and payment amount accompanying a paper check or money order.
Who files this form
Use Form 60-PV when paying a tax balance due on a 2024 Form 60 by paper check or money order.
Do not use this voucher for electronic payments or extension payments. For an extension payment, use Form 60-EXT.
When it's due
For the 2024 tax year, 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
For a paper payment, prepare:
- A completed Form 60-PV with the payment amount, corporation name as it will appear on Form 60, FEIN, mailing address, and tax year beginning and ending dates.
- A check or money order payable to ND State Tax Commissioner. Write the last four digits of the FEIN and “2024 Form 60-PV” on it.
- Your Form 60 return, if it has not already been filed, to enclose with the payment and voucher.
How to file
Pay by check or money order: Complete Form 60-PV, detach the voucher, and enclose it with your payment and return. Make payment payable to ND State Tax Commissioner and write the last four digits of your FEIN and “2024 Form 60-PV” on it.
If Form 60 has already been filed, mail the payment and voucher 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 Form 60-PV if paying electronically.
Common mistakes
- Using Form 60-PV for an electronic payment. Do not submit this voucher when paying electronically.
- Using Form 60-PV for an extension payment. Use Form 60-EXT instead.
- Forgetting to write the last four digits of the FEIN and “2024 Form 60-PV” on the check or money order.
- Sending a check that does not meet the printed requirements: a U.S. or Canadian bank, U.S. dollars, and a standard 9-digit routing number.
- Leaving out the required taxpayer identification number. The form warns that missing identification may delay or prevent processing.
- Paying late, which may result in late payment penalty or interest.
Questions people ask
Do I need Form 60-PV if I pay electronically?
No. The form says not to use the voucher for electronic payments.
Can I use this voucher for an extension payment?
No. Use the extension payment voucher, Form 60-EXT.
What if I already filed Form 60?
Mail your payment and completed voucher to the Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.
What should I write on my check or money order?
Make it payable to “ND State Tax Commissioner” and write the last four digits of your FEIN and “2024 Form 60-PV” on it.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The listed number for people with speech or hearing impairments is 800-366-6888.