North Dakota I Business State Tax Extension I C Corporations Filing Guide

North Dakota I Business State Tax Extension I C Corporations Filing Guide

Overview

North Dakota C Corporations are subject to state corporate income tax requirements, administered by the North Dakota Office of State Tax Commissioner. North Dakota grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 7004.

Extension Period & Extended Deadline

North Dakota automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 7004. With a valid IRS extension, the North Dakota extended deadline becomes 15-Nov-26. No separate state extension form is required—the federal extension serves as your North Dakota extension.

Payment Is Still Due by Original Deadline

Use the North Dakota | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form 40-EXT | Corporation Extension Payment Voucher and send to:
Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599

Best Practices

• File IRS Form 7004 with the IRS to secure your federal extension, which North Dakota automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed North Dakota C Corporations return by 15-Nov-26.

Final Thoughts

North Dakota’s business tax extension is straightforward once your federal extension is approved. Pay any balance due on time and file your C Corporations return by 15-Nov-26.