North Dakota tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See North Dakota 2025 →
North Dakota deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to the federal deadline; follows the federal extension to October 15.
North Dakota estimated tax payments in 2026
You must pay 2026 North Dakota estimated tax if you must pay federal estimated tax, your 2025 North Dakota net tax liability was $1,000 or more, you expect to owe $1,000 or more after withholding for 2026, and you expect withholding to be less than the smaller of 90% of your 2026 net tax liability or 100% of your 2025 net tax liability.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form ND-1ES, Estimated Income Tax for Individuals |
| Underpayment safe harbor | Interest is charged on any underpayment unless withholding plus estimated payments reach the smaller of 90% of the 2026 net tax liability (66 2/3% for qualified farmers) or 100% of the 2025 net tax liability. |
| Pay online | tap.tax.nd.gov |
Qualified farmers may instead pay the full estimated tax by January 15, 2027.
Source: tax.nd.gov, read September 3, 2026. “1st installment April 15, 2026 2nd installment June 15, 2026 3rd installment September 15, 2026 4th installment January 15, 2027”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
North Dakota extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does North Dakota accept the federal extension? | Yes. A federal extension is honored; no state form. |
|---|---|
| State extension form | Form 101 |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. An extension is to file only; interest and possible penalty apply to tax not paid by April 15. |
| How to get it | File federal Form 4868; do not notify the state or attach a copy, but check the extension box on Form ND-1 when you file. Form 101 is only for a state-only or additional extension. |
Source: tax.nd.gov, read September 3, 2026. “Extensions that are granted for federal returns are also recognized for North Dakota returns. ... You do not need to notify the Office of State Tax Commissioner at the time you obtain a federal extension.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are North Dakota state taxes due in 2026?
Your 2025 North Dakota individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are North Dakota estimated tax payments due in 2026?
North Dakota estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form ND-1ES, Estimated Income Tax for Individuals or pay online. The final installment for 2025 was due January 15, 2026.
Does North Dakota accept the federal extension?
Yes. A federal extension is honored; no state form. The state form is Form 101. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a North Dakota extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the North Dakota tax agency or the IRS before relying on a date. This is general information, not tax advice.