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S Corporation: Form 60 - S Corporation Income Tax Return and tax are due for 2025 calendar year-end filers.
Partnership: Form 58 - Partnership Income Tax Return and tax are due for 2025 calendar year-end filers.
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.
September 15
S Corporation: Form 60 - S Corporation Income Tax Return is due for extended 2025 calendar year-end filers.
Partnership: Form 58 - North Dakota Partnership Income Tax Return is due for extended 2025 calendar year-end filers.