ND-1EXT: Form ND-1EXT - 2024 Extension Payment Form (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Form ND-1EXT is North Dakota’s 2024 individual income tax extension payment voucher. It identifies the taxpayer and the amount paid toward tax expected to be owed.
Who files this form
Form ND-1EXT is a payment voucher for people applying for an extension to file their 2024 North Dakota individual income tax return who choose to prepay expected tax by check or money order to avoid extension interest.
If you make an extension payment, you must file Form ND-1 and claim the payment on page 2, line 27. Do not use this voucher if you pay electronically.
When it's due
For tax year 2024, the extension payment must be made no later than April 15, 2025, to avoid extension interest.
If you file your 2024 return after April 15, 2025, any tax paid with the return is subject to extension interest.
What you'll need
To complete the mailed payment voucher, have:
- Your name, Social Security number, and mailing address, including city, state, and ZIP code.
- Your spouse’s name and Social Security number, if applicable.
- The payment amount.
- A check or money order payable to “ND State Tax Commissioner.”
Write the last four digits of the Social Security number(s) and “2024 ND-1EXT” on the check or money order.
How to file
Pay by mail
Complete and detach the payment voucher. Make your check or money order payable to “ND State Tax Commissioner” and write the last four digits of the Social Security number(s) and “2024 ND-1EXT” on it. Mail the voucher and payment to:
Office of State Tax Commissioner
PO Box 5622
Bismarck, ND 58506-5622
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 online
Go to www.tax.nd.gov and select “Make A Payment.” You may pay by electronic check, debit card, or credit card. Do not use the voucher if paying electronically.
Record the payment date, check number, and amount paid in the form’s “Record of payment” area and keep it with your 2024 tax records.
Common mistakes
- Using the voucher when it does not apply. Do not use it if you pay electronically, file your 2024 return on or before April 15, 2025, or pay your balance due after April 15, 2025.
- Forgetting to claim the payment. If you make an extension payment, you must file Form ND-1 and claim it on page 2, line 27.
- Leaving out required identification. The form warns that failure to provide the required Social Security number or FEIN may delay or prevent processing.
- Leaving identifying details off the payment. Write the last four digits of the Social Security number(s) and “2024 ND-1EXT” on the check or money order.
Questions people ask
Why would I make an extension payment?
You may prepay the tax you expect to owe for 2024 to avoid extension interest while applying for an extension to file your North Dakota individual income tax return.
Can I pay online instead of mailing the voucher?
Yes. Go to www.tax.nd.gov and select “Make A Payment” to pay by electronic check, debit card, or credit card. Do not use the voucher for an electronic payment.
Where do I claim my extension payment?
File Form ND-1 and claim the payment on page 2, line 27.
What if I pay tax with a return filed after April 15, 2025?
For your 2024 return, any tax paid with the return after April 15, 2025, is subject to extension interest.
Where can I get help?
Call 701-328-1247 or email individualtax@nd.gov. The number listed for people with speech or hearing impairments is 800-366-6888.