ND-1EXT: Form ND-1EXT - 2025 Extension Payment Form (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form ND-1EXT is North Dakota’s 2025 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 2025 North Dakota individual income tax return who want to prepay expected tax to avoid extension interest.
Use the voucher only when sending a payment by check or money order. Do not use it for an electronic payment.
If you make an extension payment, you must file Form ND-1 and claim the payment on page 2, line 27.
When it's due
- 2025 tax year: Make your extension payment no later than April 15, 2026, to avoid extension interest.
- Do not use this voucher if you file your 2025 return on or before April 15, 2026, or pay your balance due after that date.
- If you file your 2025 return after April 15, 2026, any tax paid with the return is subject to extension interest.
What you'll need
For a mailed payment, prepare:
- A completed Form ND-1EXT voucher with your name, Social Security number, mailing address, payment amount, and spouse's name and Social Security number if applicable.
- A check or money order payable to ND State Tax Commissioner. Write the last four digits of the Social Security number(s) and 2025 ND-1EXT on it.
Keep the payment date, check number, and amount paid in your 2025 tax records.
How to file
Pay by mail
Complete and detach the payment voucher. Mail it with a check or money order payable to ND State Tax Commissioner to:
Office of State Tax Commissioner
PO Box 5622
Bismarck, ND 58506-5622
Write the last four digits of the Social Security number(s) and 2025 ND-1EXT on the check or money order. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number.
Pay electronically
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.
When you file Form ND-1, claim the extension payment on page 2, line 27.
Common mistakes
- Using the voucher when it does not apply. Do not use it if paying electronically, filing your 2025 return on or before April 15, 2026, paying your balance after April 15, 2026, or sending no payment.
- Paying too late to avoid extension interest. The extension payment for tax year 2025 must be made no later than April 15, 2026.
- 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.
- Sending a check that does not meet the requirements. Only checks drawn on a U.S. or Canadian bank, in U.S. dollars, with a standard 9-digit routing number are accepted.
Questions people ask
Why would I make an extension payment?
If you are applying for an extension to file your 2025 North Dakota individual income tax return, you may prepay the tax you expect to owe to avoid extension interest.
Can I pay online instead of mailing the voucher?
Yes. Go to www.tax.nd.gov and select “Make A Payment.” You can use an electronic check, debit card, or credit card. Do not use the voucher for an electronic payment.
Where do I claim my extension payment?
You must file Form ND-1 and claim the payment on page 2, line 27.
What happens if I pay with a return filed after April 15, 2026?
For tax year 2025, any tax paid with a return filed after April 15, 2026, is subject to extension interest.
Where can I get help?
Call 701-328-1247 or email individualtax@nd.gov. The number for people with speech or hearing impairments is 800-366-6888.