2027 North Dakota Tax Deadlines

Last updated: August 5, 2026

Key North Dakota tax dates at a glance

• April 15, 2027: First Individual and corporation estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.
• March 15, 2028: Calendar-year S Corporation and Partnership returns and payments.
• April 18, 2028: Calendar-year Individual and Corporation returns and payments.
• September 15, 2028: Extended S Corporation and Partnership returns, file only.
• October 16, 2028: Extended Individual return, file only.
• November 15, 2028: Extended C Corporation return, file only.

When are North Dakota taxes due in 2027?

North Dakota 2027 calendar-year C Corporation and Individual returns are generally due April 18, 2028, while S Corporation and Partnership returns are due March 15, 2028. Estimated payments and extensions should be tracked separately by return type.

When is the North Dakota C Corporation return due?

North Dakota C Corporations should plan around April 18, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• Form 40: Corporation Income Tax Return.
• Form 40-EXT: Corporation extension payment voucher, not an extension application.
• File and pay through ND TAP.

What are North Dakota C Corporation extension rules?

The extended filing deadline for the main calendar-year North Dakota corporate-facing return is November 15, 2028. The extension is to file only, and tax or required payments remain due by April 18, 2028.

When are North Dakota S Corporation and Partnership returns due?

North Dakota S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.

Which North Dakota pass-through forms are required?

Use the applicable North Dakota pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form 60: S Corporation Income Tax Return.
• Form 58: Partnership Income Tax Return.

What are North Dakota pass-through extension rules?

The extended filing deadline for calendar-year North Dakota S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the North Dakota Individual income tax return due?

Calendar-year North Dakota Individual income tax returns and payments are due April 18, 2028.

• Form ND-1: Individual Income Tax Return.
• Form ND-1ES: Individual Estimated Income Tax Payment Voucher.

What North Dakota Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to North Dakota.

When are North Dakota estimated payments due?

North Dakota estimated-payment planning should be separated by Individual, corporation, and owner-level exposure.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make North Dakota estimated payments?

Taxpayers should use the final 2027 North Dakota instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are North Dakota extension deadlines?

North Dakota extension deadlines are September 15, 2028, for pass-through filings, November 15, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Forms 60-EXT and 58-EXT are pass-through extension payment vouchers, and Form ND-1EXT is the Individual extension payment voucher; these are not extension applications. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What North Dakota-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, North Dakota tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• North Dakota's Individual income tax structure includes a 0% first bracket, a 1.95% middle rate, and a 2.5% top rate; thresholds should be confirmed against the final 2027 ND-1 instructions.
• Calendar-year North Dakota corporate extensions run to November 15, 2028, and Form 40-EXT is a payment voucher rather than an extension application. S Corporation and Partnership extensions use Forms 60-EXT and 58-EXT, and Individual extensions use Form ND-1EXT.
• Oil extraction tax, gross production tax, and natural-resource items can affect clients beyond the income-tax return.
• Coal mining and coal conversion clients may need severance-tax, facility-incentive, equipment-exemption, and reclamation-bond review.
• Agriculture and ranching clients may need property, fuel, agricultural equipment sales-tax exemption, beginning farmer, crop disaster relief, depreciation, and rural-development review.
• Named incentives to check include Renaissance Zone, Research and Development Tax Credit, Seed Capital Investment Tax Credit, Biodiesel and Ethanol Production Incentives, and Renewable Energy Tax Credits.
• Partnerships with 10 or more owners may have electronic filing and payment requirements.
• Military retirement, Social Security, and other retirement-income treatment should be checked in the final filing-year instructions.
• Disaster or weather-related relief should be verified by county, tax type, taxpayer category, and postponed date.

Instead AI helps tax teams treat North Dakota due dates as operational work, not a static checklist.

Tax-professional context: North Dakota pairs low graduated individual income tax rates with a corporate income tax and an energy-driven economy, so tax year 2027 planning extends beyond the core filing calendar. Confirm the state's electronic filing and payment requirements, how energy revenue shapes the tax structure, and the industry- and taxpayer-specific provisions outside the income-tax return.

Electronic filing and payment:

• File and pay through the ND TAP portal (apps.nd.gov/tax/tap/).
• C Corporations and pass-through entities file and remit electronically; individuals can e-file.
• Preparers should use state-approved software vendors.

Economy and natural-resource context:

• Mineral extraction taxes are separate from income tax; oil, gas, and coal clients carry exposure beyond the return.
• Energy revenues support low individual rates and property-tax relief; no state sales tax on many necessities.

Industry sectors and incentives to watch:

• Manufacturing and value-added processing; technology and innovation (R and D, university partnerships); cross-border commerce (Canadian trade, agricultural export).

Retirement income and property tax relief:

• Military retirement pay and Social Security may be exempt; confirm pension treatment in final 2027 ND-1 instructions; senior property-tax relief may apply.

North Dakota's low graduated rates and entity-specific extension vouchers can trip up filers, so firms can find specialists via the accounting firm directory.

What sources support these North Dakota dates?

• North Dakota corporate income tax.
• North Dakota corporate income tax deadlines.
• North Dakota S Corporation and Partnership tax.
• North Dakota individual income tax.

Track North Dakota income and resource-tax work

Instead's AI-driven tax platform helps North Dakota teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For North Dakota practices, estimates, workflows, and tax preparers help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.