FIDUCIARY RETURN PAYMENT VOUCHER                                                                   Form 38-PV
                 OFFICE OF STATE TAX COMMISSIONER
                 SFN 28749 (12‑2022)
                                                                                                                    2022

What is Form 38-PV?
Use this form if submitting a paper check or money order                        Only a check drawn on a U.S. or Canadian bank in U.S. 
to pay a tax balance due on a 2022 Form 38. Do not                              dollars and using a standard 9-digit routing number is 
use this form if paying electronically—see “How to make                         accepted.
payment” for payment options.
                                                                                Electronic payment options. Instead of paying by 
Do not use Form 38-PV to make an extension                                      check or money order with this payment voucher, the 
payment. Extension payments should be made using                                payment may be made electronically with an electronic 
the extension payment voucher, Form 38-EXT.                                     check, a debit or credit card, or an Automated Clearing 
                                                                                House (ACH) credit transaction.

When is the payment due?                                                        To pay electronically, or for more information, go to 
The payment must be made on or before the 15th day of                           www.tax.nd.gov and select “Make A Payment.”
the 4th month following the end of the tax year to avoid 
any late payment penalty or interest.                                           If paying electronically, do not use this payment 
                                                                                voucher.
How to make payment
Make check or money order payable to “ND State Tax                              Need help?
Commissioner” and write last four digits of federal                             Phone: 701‑328‑1258
employer identification number (FEIN) and “2022 38‑PV”                           Speech or hearing impaired—800-366-6888
on it. Complete the payment voucher, detach it from 
this page, and enclose it with payment and return.                              Email:  individualtax@nd.gov
If Form 38 has already been filed, mail payment and 
voucher to:
                                                                                Privacy Act Notification. In compliance with the Privacy Act of 1974, 
  Office of State Tax Commissioner                                              disclosure of a social security number or Federal Employer Identification 
  600 E. Boulevard Ave., Dept. 127                                              Number (FEIN) on this form is required under N.D.C.C. §§ 57‑01‑15 
                                                                                and 57‑38‑31, and will be used for tax reporting, identification, and 
  Bismarck, ND 58505-0599                                                       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 38-PV  FIDUCIARY RETURN PAYMENT VOUCHER                                                                        2022
North Dakota Office of State Tax Commissioner
SFN 28749 (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  ► $

• Mail payment and voucher to:  Office of State Tax Commissioner                 •       Make payable to:
                                               600 E. Boulevard Ave., Dept. 127          ND State Tax Commissioner
                                               Bismarck, ND 58505-0599                                              FID
                                                                                 •       Write "2022 38-PV" on check