North Dakota Income Taxes
North Dakota
"The Peace Garden State"
The 2022 North Dakota State Income Tax Return forms for Tax Year 2022 (Jan. 1 - Dec. 31, 2022) can be e-Filed together with the IRS Income Tax Return by the April 18, 2023 due date. If you file a tax extension you can e-File your Taxes until October 16, 2023 without a late filing penalty. However, if you owe Taxes and don't pay on time, you might face late tax payment penalties. Tip: File on time, even you can't pay on time, as the late filing penalties are higher than the late payment penalties.
Prepare and eFile your IRS and North Dakota State Tax Return (e.g resident, nonresident, or part-year resident returns) here on eFile.com. Keep in mind, the IRS and the respective State Tax Agencies require you to e-file a Federal Income Tax Return at the same time you e-file a State Tax Return. This is not an eFile.com policy but an IRS and State Agency policy. Thus, technically you cannot e-File anywhere - not just eFile.com - a North Dakota Tax Return without also e-filing the associated IRS Tax Return. But there is good news, please read on.
Detailed instructions on how you can only prepare and mail in - not eFile - a North Dakota 2022 Tax Return - here via eFile.com. However, you must download/print and sign the forms and mail them to the Tax Agency.
North Dakota State Income Tax Rate: 2.9%
Prepare only a ND State Return
Where Is Your North Dakota Tax Refund Money
Where is Your IRS Refund?
North Dakota Income Tax Extension
North Dakota Income Tax Amendment
North Dakota IRS Late Filing, Tax Payment Penalties
1. Late Filing Penalty: For each month that a return is not filed, an additional 5% penalty will be assessed, up to a 25% maximum penalty of the tax due.
2. Late Payment Penalty:There is a 5% penalty on any tax that is not paid by the deadline or $5 (whichever is greater). The state of North Dakota charges a 1% interest rate on unpaid tax. It is computed from the filing deadline to the date when all tax, interest and penalties are fully paid. Interest is not collected for the first month a return is filed late.
3. IRS Penalties: Calculate and Estimate your
potential IRS Income Tax Return Penalties.
North Dakota Income Tax Brackets
North Dakota Income Tax Forms
North Dakota Income Tax Code
North Dakota Unemployment Benefits
Unemployment income is taxed in North Dakota at the state level.
North Dakota Marriage Penalty
Start Federal and North Dakota Tax Returns
2022 North Dakota Income Tax Filing Deadlines by Tax Year
The majority of deadlines listed here are for Tax Year 2022. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.
April 18, 2023
Tax Year 2022
Income Tax Return
Prepare and e-File an IRS (Due Date April 18, 2023) a North Dakota State Income Tax Return (Due Date April 18, 2023) until October 16, 2023. -
eFileIT
April 18, 2023
2022 Income Tax Extension
October 16, 2023
Tax Year 2022
Income Tax Return after the April 18, 2023 North Dakota Tax Extension
Last day to e-File a 2022 North Dakota State Income Tax Return for Tax Extension Filers and late eFilers. You can
only e-File (to file by paper see below) North Dakota Income Tax Return together with an IRS Tax Return.
eFileIT
October 16, 2023 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2022
Income Tax Return after the April 18, 2023 North Dakota Tax Extension
Deadline for taxpayers who got an ND Tax Extension to file their North Dakota Income Tax Return by mail-in Forms - the Forms incl. mailing addresses are listed below - is October 16, 2023. (Optionally, the
eFileIT deadline is Oct. 16, 2023). Instructions on how to
only - without the IRS return -
prepare and file a North Dakota State Income Tax Return on eFile.com.
Tax Amendment for all Tax Years
IRS Due Dates
IRS Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
Other State Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2025
2022 North Dakota Income Tax Return Refund.
IRS Tax Return Refund Claim DeadlineThe last day to file - you will not face late filing penalties - and claim your 2022 North Dakota Income Tax Return Refund. This deadline does not apply if you owe 2022 Income Taxes.
E-File These 2022 North Dakota State Tax Forms
Prepare and e-file these state forms for 2022 in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.
* Due to IRS and State Tax Agency tax data sharing and validation requirements, you can only e-file a State Income Tax Return while also e-filing a Federal Income Tax Return. This is not an eFile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. You can however prepare all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your IRS return. Instructions on how you can ONLY prepare and file State Income Tax Return(s). Only on eFile.com can you prepare, file or e-file unlimited State Tax Returns for one low price and not pay for each State return like you would do on H&R Block® vs. TurboTax®. Dare to Compare Now.
North Dakota Tax Extension
For Tax Year 2022, if you expect a refund or you don't owe taxes, you do not have to file a tax extension. However, if you believe you will owe taxes and can't file on time, you should take action and here are the options available for North Dakota:
- If you do not owe North Dakota income taxes by the tax deadline of April 18, 2023, you do not have to prepare and file a ND tax extension. In case you expect a ND tax refund, you will need to file or e-File your ND tax return in order to receive your tax refund money.
- If you owe ND income taxes, you will either have to submit a ND tax return or extension by the April 18, 2023 tax deadline in order to avoid late filing penalties. The extension will only avoid late filing penalties until Oct. 16, 2023. Note: Unless you pay all your Taxes or eFile your tax return by Oct. 16, 2023, the late filing penalties will start again after Oct. 16, 2023. You have the following options to file a ND tax extension:
- If you file a Federal Extension and the IRS accepts it, your extension will be recognize by the State of North Dakota.
- If you did not file a Federal Extension, you may file ND Form 101.
- Pay all or some of your North Dakota income taxes online via: NDTAP. Paying your ND taxes online on time will be considered a ND tax extension and you do not have to mail in Form ND-1EXT.
- Complete Form ND-1EXT, include a Check or Money Order, and mail both to the address on Form ND-1EXT.
- Even if you filed an extension, you will still need to file your ND tax return either via eFile or by paper by Oct. 16, 2023.
- Important: If you owe North Dakota and/or IRS income taxes and do not file an IRS and North Dakota tax return or extension by April 18, 2023, you will be subject to IRS and ND late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by April 18, 2023, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
The deadline to e-file an IRS extension for 2022 Tax Returns is April 18, 2023. e-File a 2022 Tax Extension for free on eFile.com. Here are instructions on whether you should consider a Tax Extension or not.
The extended IRS/North Dakota eFile deadline is Oct. 16, 2023 - eFileIT. Or, if you plan to file or mail-in a North Dakota tax return on paper, the ND Mailing Addresses are listed below.
You can select one of these payment options either after you have e-filed or filed your 2022 North Dakota Tax Return. Alternatively, you can pay North Dakota income taxes here prior to filing (e.g in the case of an extension). Plus, you can make online North Dakota tax estimate payments for next tax year. If you eFiled your taxes and pay online, you do not have to send in North Dakota paper forms (e.g. payer tax return, extension form, or tax estimate form).
Go to OKTAP to submit your payment. Click on "Make an Electronic Payment", "Identify by Entering Information", then follow the on screen prompt. Make sure to select "Individual", and "Individual Income Tax" as your ownership, and account type.
This is a free option if you want to pay your taxes owed via your bank account.
Use this payment option if you want to pay your tax payment via your credit or debit card. There is a convenience fee of 2.49% for credit cards, or a convenience fee of $3.95 for debit cards.
Complete voucher Form ND-1V and attach it to your check or money order payable to "ND State Tax Commissioner". Write your last four Social Security number and "2022 ND-1V" on the check. Mail them to the
Form ND-1V address below.
Use this payment option if you wish to submit your payment via check or money order in the mail.
Estimated Tax Payment Options
Choose one of these options:
1)
Go to OKTAP to submit your estimated payment. 2) Pay electronically by selecting "Make a Payment" link, then choose "Identify by Entering Information" and follow the on screen prompt.
2)
Pay via credit or debit card through OKTAP. Be aware there is a convenience fee of 2.49% for credit cards and a convenience fee of $3.95 for debit cards. 4) Complete voucher
Form ND-1ES. Attach a check or money order for the tax period payable to "ND State Tax Commissioner". Write your last four Social Security numbers and "2022 ND-1ES" on the check or money order. Mail the voucher and check/money order to the
Form ND-1ES address here.
Use one of these payment options if you want to submit estimated taxes rather than submit all your taxes owed at once.
Many of these online IRS tax payment options can be used before or after you e-Filed your Income Taxes. You can pay tax extension and tax estimate payments. For estimate payments, you do not have to submit a form.
Extension you can eFile on eFile.com for free.
These payment options are independent from you preparing and eFiling your tax returns on eFile.com. eFile.com offers these payment options for the convenience of all tax payers.
Addresses to mail North Dakota Tax Returns, Amendments, Extensions, or Tax Payments.
ND Tax Return or Amended Tax Return: Address if you expect a Tax Refund on your Tax Return, or if you owe Taxes and include payment.
Office of State Tax Commissioner
P.O. Box 5621
Bismarck, ND 58506-5621
ND Tax Extension:
Address if you owe Taxes and include payment. Tax Extension Payments, include Voucher Form ND-1EXT.
Tip: Make Tax Payments online and you will not have to mail in the Payment Voucher ND-1EXT.
See above.Office of State Tax Commissioner
P.O. Box 5622
Bismarck, ND 58506-5622
Office of State Tax Commissioner
P.O. Box 5622
Bismarck, ND 58506-5622
Office of State Tax Commissioner
P.O. Box 5622
Bismarck, ND 58506-5622
Other U.S. States, Territories, and Protectorates.
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