60-PV: Form 60-PV - S Corp Income Tax Payment Voucher (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form 60-PV is North Dakota’s S corporation return payment voucher for a tax balance due on a 2025 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 2025 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 tax year 2025, payment is due on or before the 15th day of the 4th month following the end of the tax year. Pay by this deadline to avoid late payment penalty or interest.
What you'll need
To complete and send the 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 beginning and ending dates, in mm/dd/yyyy format.
- The payment amount.
- A paper check or money order.
How to file
Pay by check or money order
- Make the check or money order payable to “ND State Tax Commissioner.”
- Write the last four digits of the corporation’s FEIN and “2025 Form 60-PV” on it.
- Complete the voucher, detach it, and enclose it with the payment and return.
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 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
You may pay by electronic check, debit or credit card, or Automated Clearing House (ACH) credit transaction. Go to www.tax.nd.gov and select “Make A Payment.” Do not use Form 60-PV if paying electronically.
Common mistakes
- Using Form 60-PV for an electronic payment. The form says not to use the 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 “2025 Form 60-PV” on the check or money order.
- Sending a check that does not meet the stated bank, currency, and routing-number requirements.
- Leaving out the required identification number. The privacy notice says failure to provide it may delay or prevent processing.
- Paying after the deadline, 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 this voucher for electronic payments. Visit www.tax.nd.gov and select “Make A Payment.”
Can I use this voucher for an extension payment?
No. Extension payments should be made using Form 60-EXT.
What if I already filed Form 60?
Mail the payment and completed voucher to the Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599.
Can I pay with a check from a Canadian bank?
Yes, if the check is in U.S. dollars and uses a standard 9-digit routing number.
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.