North Dakota LLC Tax Deadlines 2026

When is the LLC tax filing deadline in North Dakota for 2026?

The North Dakota LLC tax return is due Mar 16, 2026 for the 2026 tax year. An extension is available until Sep 15, 2026.

Does North Dakota require LLC estimated tax payments?

Estimated payments are not typically required at the entity level for LLC in North Dakota, but confirm with North Dakota Office of State Tax Commissioner.

What form do I file for a LLC in North Dakota?

LLC entities in North Dakota file using Form State business income tax return. You can download the form from North Dakota Office of State Tax Commissioner at https://www.tax.nd.gov.

Can I get an extension for my North Dakota LLC tax return?

Yes. North Dakota allows an extension for LLC returns until Sep 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Mar 16, 2026.

What are the penalties for filing late in North Dakota?

North Dakota typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.

Where can I file North Dakota LLC taxes?

File through North Dakota Office of State Tax Commissioner. Visit https://www.tax.nd.gov for e-filing options, downloadable forms, and payment portals.