Fiduciary Tax Deadlines | North Dakota Office of State Tax Commissioner

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2025

January 15

4th quarter installment of 2024 estimated income tax is due.

April 18

Form 38 - Fiduciary Income Tax Return and tax are due for 2024 calendar year-end taxpayers.
1st quarter installment of 2025 estimated income tax is due.

April 18

The 3-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for 2021 income tax return, regardless whether an automatic extension to file was obtained.

June 16

Important Note: Because June 15 falls on a Saturday and June 16 is a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, June 16.
2nd quarter installment of 2025 estimated income tax is due.

September 15

3rd quarter installment of 2025 estimated income tax is due.

September 30

Form 38 - Fiduciary Income Tax Return is due on the same date as the federal return for extended 2025 calendar year-end filer.