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If you obtain an extension of time to file your federal income tax return, it automatically operates to extend the time to file your North Dakota return. North Dakota Form 40 must be processed as a delinquent return. If a copy of the federal extension is not attached, the Corporations are required to attach a copy of the federal extension to Individuals, s-corporations, partnerships andįiduciaries do not need to attach a copy of the federal extension to the state return,īut it must be retained on file in case the Office of State Tax Commissioner requests When you file your North Dakota return, check the appropriate block on the front You have to notify the Office of State Tax Commissioner that you have obtained aįederal extension prior to filing your North Dakota return. You do not have to file a separate state extension form, nor do For individuals, this includes the automatic 2-monthĮxtension to June 15, allowed for being outside the U.S. If you obtain an extension of time to file your federal return, it will be recognizedįor North Dakota purposes. Extension of time to file for individuals, corporations, s-corporations, partnerships,Īnd fiduciaries You may obtain an extension of time to file your North Dakota individual,Ĭorporation, s-corporation, partnership, or fiduciary income tax return by obtainingĮither a federal extension or a North Dakota extension.
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