The .gov means it's official. Official North Dakota websites will end in .gov. Before sharing sensitive information, make sure you're on a government site.
The site is secure. The https:// ensures that you're connecting to the official website and that any information you provide is encrypted and sent securely.
4th quarter installment of 2025 estimated income tax is due.
April 15
Form 38 - Fiduciary Income Tax Return and tax are due for 2025 calendar year-end taxpayers.
1st quarter installment of 2026 estimated income tax is due.
April 20
The 3-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for 2022 income tax return, regardless whether an automatic extension to file was obtained.
June 15
2nd quarter installment of 2026 estimated income tax is due.
September 15
3rd quarter installment of 2026 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.