Estate tax is a tax on the gross value of an estate transferred at death to the person’s designated heirs. North Dakota has an estate tax law; however, for deaths occurring after January 1, 2005, no estate taxes are paid to North Dakota due to the Federal Congressional Budget Act Sunset Law under the provisions of the Economic Growth and Relief Act of 2001.
While no North Dakota estate tax is due, a Form 54-91 - North Dakota Estate Tax Return is required for all decedent estates that are required to file a Federal estate tax return. North Dakota estate tax returns are due 15 months after the date of death. Other documents that must be filed with Form 54-91 North Dakota Estate Tax Return include:
- A copy of the Federal estate tax return (Form 706).
- Form 54.29 - Affidavit as to Location of Real Estate and Personal Property in North Dakota must be filed if there is a tax due in North Dakota.
- A copy of the decedent's will if there is one.
- A copy of the farm real estate appraisal, if any.
- Form 131-3 - Supplemental Agricultural Property Information Form covering any farm or ranch land.
North Dakota does not have an inheritance tax. The inheritance tax was repealed in 1927 and replaced with an estate tax.
North Dakota does not have a gift tax.
If you have questions regarding fiduciary tax (estates and trusts):