FIDUCIARY EXTENSION PAYMENT VOUCHER                                                       Form 38-EXT
                     OFFICE OF STATE TAX COMMISSIONER
                     SFN 28735 (12-2022)
                                                                                                                       2022

Purpose                                 How to make payment                                  Need help?
If you are applying for an extension    If paying by check or money order,                   Phone: 701-328-1258
of time to file the 2022 Form 38, you   make it payable to “ND State Tax                                 Speech or hearing
may make an extension payment           Commissioner” and write last                                     impaired—800.366.6888
to prepay the tax that is expected      four digits of federal employer 
to be due to avoid paying extension     identification number (FEIN) and                     Email:  individualtax@nd.gov
interest. The payment must be made      “2022 38-EXT” on it. Complete the 
no later than the due date of the       payment voucher below, detach it 
return (without extension).             from this page, and mail it with the                 Privacy Act Notification. In compliance 
                                        check or money order to:                             with the Privacy Act of 1974, disclosure of a 
Important. Do not use this voucher                                                           social security number or Federal Employer 
if:                                       Office of State Tax Commissioner                   Identification Number (FEIN) on this form is 
                                                                                             required under N.D.C.C. §§ 57-01-15 and 
                                          600 E. Boulevard Ave., Dept. 127                   57-38-31, and will be used for tax reporting, 
   The 2022 Form 38 is filed on          Bismarck, ND 58505-0599                            identification, and administration of North 
    or before the due date of the                                                            Dakota tax laws. Disclosure is mandatory. 
                                                                                             Failure to provide the social security number or 
    return (without extension).         Only a check drawn on a U.S. or                      FEIN may delay or prevent the processing of 
   Any tax due on the 2022             Canadian bank in U.S. dollars and                    this form.
    Form 38 is going to be paid         using a standard 9-digit routing 
    after the due date (without         number is accepted.
    extension).
   The payment will be made            Electronic payment options. 
    electronically—see “How to          Instead of paying by check or money 
    make payment” for payment           order with this payment voucher, the 
    options.                            payment may be made electronically                    Record of payment
                                        with an electronic check, a debit or                  Record the payment here and
If the 2022 Form 38 is filed after its  credit card, or an Automated Clearing                 place in 2022 tax records
due date (without extension), any       House (ACH) credit transaction.
tax paid with the return is subject to                                                          Date of payment: ____________
extension interest.                     To pay electronically, or for more 
                                        information, go to www.tax.nd.gov                       Check number: ______________
                                        and select “Make A Payment.”
                                                                                                Amount paid:  ______________
                                        If paying electronically, do not 
                                        use this payment voucher.

                                        ▼ Detach here and mail with payment ▼

    FORM 38-EXT  FIDUCIARY EXTENSION PAYMENT VOUCHER                                                                   2022
    North Dakota Office of State Tax Commissioner
    SFN 28735 (12-2022)
    Do not use this voucher if paying electronically
    Name Of Estate Or Trust As It Will Appear On Form 38
                                                                           Federal Employer
                                                                           Identification Number . . . ►
    Name Of Fiduciary
                                                                           Tax Year Beginning
                                                                           (mm/dd/yyyy) . . . . . . . . ►
    Mailing Address
                                                                           Tax Year Ending
                                                                           (mm/dd/yyyy) . . . . . . . . ►
    City, State, ZIP Code
                                                                           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                                       FID
                                                                                      Write "2022 38-EXT" on check
                                                   Bismarck, ND 58505-0599          •