CORPORATION EXTENSION PAYMENT VOUCHER                                                   Form 40-EXT
                OFFICE OF STATE TAX COMMISSIONER
                SFN 28718 (12-2024)
                                                                                                        2024

General information                  Regardless of which method of                      Office of State Tax Commissioner
The purpose of Form 40‑EXT,          payment is chosen, it must be                      600 E. Boulevard Ave., Dept. 127
Corporation Extension Payment        made no later than the original                    Bismarck, ND 58505‑0599
Voucher, is to provide a             due date of the return.
corporation that is unable to file                                                      The payment must be 
its Form 40, Corporation Income      A corporation filing on a fiscal                   accompanied by a completed 
Tax Return, by the due date,         year basis or on a short period                    Form 40‑EXT.
the means of remitting its tax       return must enter the tax year 
payment on or before the original    beginning and ending dates                         To pay electronically
due date of the return.              on the Form 40‑EXT voucher,                        If you choose to pay 
                                     otherwise leave blank.                             electronically, do not use the 
A corporation must prepay its                                                           voucher below.
entire state tax liability by the    To pay by check
regular due date of the tax return   Complete the voucher below and                     An extension payment may be 
for the taxable year, or interest at mail it with your check (or money                  made electronically using an ACH 
the rate of 12% per annum will       order) to:                                         credit, electronic check, debit 
apply to any payment made after                                                         card, or credit card. To make 
the regular due date of the state                                                       an electronic payment or for 
tax return.                                                                             information regarding an ACH 
                                                                                        credit, go to the department’s 
The extension payment may be                                                            website at www.tax.nd.gov.
made by check, money order, or 
electronically.                                            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                                                           2024
North Dakota Office of State Tax Commissioner
     SFN 28718 (12-2024)
Do not use this voucher if paying electronically
Name Of Corporation As It Will Appear On Form 40
                                                                      Federal Employer
                                                                      Identification Number . . . ►
Mailing Address
                                                                      Tax Year Beginning
                                                                      (mm/dd/yyyy) . . . . . . . . ►
City, State, ZIP Code
                                                                      Tax Year Ending
                                                                      (mm/dd/yyyy) . . . . . . . . ►

                                                                      Payment Amount  ► $

     • Due 15th day of 4th month following end of tax year            • Make payable to:
     • Mail payment and voucher to:  Office of State Tax Commissioner   ND State Tax Commissioner
                                  600 E. Boulevard Ave., Dept. 127                                                    CIT
                                                                        Write "202 440-EXT" on check
                                  Bismarck, ND 58505-0599             •