Medium
2026
January 15
- Fourth quarter 2025 estimated income tax payment is due.
April 15
- 2025 Form ND-1 or ND-EZ Individual Income Tax Return and tax are due.
- First quarter 2026 estimated income tax payment is due.
April 20
- The three-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for the 2022 income tax return, regardless of whether an automatic extension to file was obtained.
June 15
- Second quarter 2026 estimated income tax payment is due.
- Nonresident alien individual only: If the due date (without extension) of the annual federal income tax return (Form 1040NR or 1040NR-EZ) for the 2025 calendar year is June 16, the due date of the North Dakota income tax return for the 2025 calendar year is June 16.
September 15
- Third quarter 2026 estimated income tax payment is due.
October 15
- Extended 2025 Form ND-1 or ND-EZ Individual Income Tax Return is due.
- Last day 2025 individual income tax return may be filed electronically through Federal/State Electronic Filing Program. (Note: This date is set by the Internal Revenue Service and is subject to change.)
- Note: If your return is rejected, we provide a 5-day perfection period to resubmit your return electronically without penalty (and considered current).