Form           North Dakota Office of State Tax Commissioner
38-PV          Fiduciary Return Payment Voucher                                                                               2018

What is Form 38-PV?                                                           Electronic payment options.  Instead of paying by check 
Use this form if submitting a paper check or money order                      or money order with this payment voucher, the payment 
to pay a tax balance due on a 2018 Form 38.  Do not use                       may be made electronically in one of two ways.  If paying 
this form if paying electronically—see “How to make                           electronically, do not use this voucher.
payment” for payment options.                                                  Online—Pay online with an electronic check or a 
Do not use Form 38-PV to make an extension                                      debit or credit card. The electronic check option is 
payment.  Extension payments should be made using the                           free.  North Dakota contracts with a payment service 
extension payment voucher, Form 38-EXT.                                         to provide the debit or credit card option, for which 
                                                                                there is a fee, none of which goes to the State of North 
When is the payment due?                                                        Dakota.  To pay online, go to
The payment must be made on or before the 15th day of                           www.nd.gov/tax/payment.
the 4th month following the end of the tax year to avoid                       Electronic funds transfer—A payment may be made 
any late payment penalty or interest.                                           by means of an Automated Clearing House (ACH) 
                                                                                credit transaction that the taxpayer initiates through its 
How to make payment                                                             banking institution.  For more information, go to our 
Make check or money order payable to “ND State Tax                              website at www.nd.gov/tax.
Commissioner” and write last four digits of federal 
employer identification number (FEIN) and “2018 38-PV”                        Need help?
on it.  Complete the payment voucher, detach it from this 
                                                                              Phone:  701.328.1258
page, and enclose it with payment and return.  If Form 38 
                                                                                Speech or hearing impaired—800.366.6888
has already been filed, mail payment and voucher to:
                                                                              Email:  individualtax@nd.gov
  Office of State Tax Commissioner
  600 E. Boulevard Ave., Dept. 127                                            Privacy Act Notification.  In compliance with the Privacy Act of 1974, 
                                                                              disclosure of a social security number or Federal Employer Identification 
  Bismarck, ND 58505-0599                                                     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 
                                                                              administration of North Dakota tax laws. Disclosure is mandatory. Failure 
Only a check drawn on a U.S. or Canadian bank in U.S.                         to provide the social security number or FEIN may delay or prevent the 
                                                                              processing of this form.
dollars and using a standard 9-digit routing number is 
accepted.

                                      ▼ Detach here and mail with payment  ▼

Form 38-PV - Fiduciary Return Payment Voucher                                                                         2018
North Dakota Office of State Tax Commissioner
SFN 28749
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

Mailing address
                                                                                Fiscal year filer: 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            •     Write "2018 38-PV" on check     FID