What are the requirements to receive an extension to file the North Dakota corporate income tax return?
If a corporation has an extension to file its federal income tax return, a separate state extension is not needed. The extension of time to file the North Dakota return is the same number of months as the extension of time to file the federal return. The federal extension must be attached to the North Dakota return when filed. If the corporation does not have a federal extension, a separate state extension may be obtained if the request is made in writing. This request should be made to the Corporate Income Tax Section, Office of State Tax Commissioner, 600 East Boulevard Ave., Bismarck, ND 58505-0599.
