North Dakota Corporate Extension Payment Voucher

Corporate Extension Payment Voucher
Form 40-EXT - Corporation Extension Payment Voucher
CORPORATION EXTENSION PAYMENT VOUCHER
OFFICE OF STATE TAX COMMISSIONER

Form 40-EXT

SFN 28718 (12-2023)

General information

The purpose of Form 40‑EXT,
Corporation Extension Payment
Voucher, is to provide a
corporation that is unable to file
its Form 40, Corporation Income
Tax Return, by the due date,
the means of remitting its tax
payment on or before the original
due date of the return.
A corporation must prepay its
entire state tax liability by the
regular due date of the tax return
for the taxable year, or interest at
the rate of 12% per annum will
apply to any payment made after
the regular due date of the state
tax return.

Regardless of which method of
payment is chosen, it must be
made no later than the original
due date of the return.
A corporation filing on a fiscal
year basis or on a short period
return must enter the tax year
beginning and ending dates
on the Form 40‑EXT voucher,
otherwise leave blank.

Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
The payment must be
accompanied by a completed
Form 40-EXT.

To pay electronically

If you choose to pay
electronically, do not use the
voucher below.

To pay by check

Complete the voucher below and
mail it with your check (or money
order) to:

The extension payment may be
made by check, money order, or
electronically.

2023

An extension payment may be
made electronically using an ACH
credit, electronic check, debit
card, or credit card. To make
an electronic payment or for
information regarding an ACH
credit, go to the department’s
website at www.tax.nd.gov.

Do Not Use This Voucher If:
•	 The extension payment is made using any type of electronic payment
•	 The return is filed on or before the original due date of the return
•	 The balance due is going to be paid after the original due date of the
return
•	 The corporation files Form 60, Small Business Corporation Income
	 Tax Return

PRIVACY ACT NOTIFICATION
In compliance with the Privacy Act of 1974, disclosure of a social security number or Federal Employer Identification Number (FEIN) on this
form is required under N.D.C.C. §§ 57-01-15 and 57-38-32, and will be used for tax reporting, identification, and administration of North
Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number or FEIN may delay or prevent the processing of this
form.

▼ Detach here and mail with payment ▼

FORM 40-EXT CORPORATION EXTENSION PAYMENT VOUCHER
North Dakota Office of State Tax Commissioner

2023

SFN 28718 (12-2023)

Do not use this voucher if paying electronically
Name Of Corporation As It Will Appear On Form 40
Mailing Address
City, State, ZIP Code

Federal Employer
Identification Number . . .

►

Tax Year Beginning
(mm/dd/yyyy) . . . . . . . .

►

Tax Year Ending
(mm/dd/yyyy) . . . . . . . .

►

Payment Amount ►

• Due 15th day of 4th month following end of tax year
• Mail payment and voucher to: Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599

$

•

Make payable to:
ND State Tax Commissioner

•

Write "2023 40-EXT" on check

CIT