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North Dakota Extends Tax Filing, Payment Deadline to May 17

Dated Mar. 22, 2021

SUMMARY BY TAX ANALYSTS

In light of COVID-19 financial hardships, North Dakota Tax Commissioner Ryan Rauschenberger announced that state taxpayers now have until May 17 to file and pay 2020 individual income taxes, without penalty or interest; the commissioner also reminded taxpayers that the state conforms with provisions in the American Rescue Plan Act of 2021 (P.L. 117-2) that exclude the first $10,200 of unemployment benefits from taxable income for a recipient with an adjusted gross income of less than $150,000.

Tax Commissioner Provides Relief for 2021 Individual Income Tax Deadline

Bismarck, N.D. — Commissioner Ryan Rauschenberger announced today that individual income tax filers have until May 17, 2021 to file their income tax return and pay the tax. Taxpayers who can file prior to May 17th do not need to take any additional steps if they are able to file by that date.

The IRS recently announced it has also extended the federal individual income tax filing deadline to May 17, 2021. Rauschenberger has put in place a waiver of income tax penalty and interest allowing taxpayers until May 17 to file and pay, to provide relief to 2021 individual income tax filers impacted by the coronavirus pandemic.

“We continue to urge individual income taxpayers to e-file and choose direct deposit or electronic payment to help improve the accuracy, security, and timeliness of return and refund processing, or chose to mail their return as soon as they are able,” Rauschenberger said. “However, there are many directly impacted by the COVID-19 pandemic and this waiver allows all taxpayers extra time without fear of penalty or interest. It helps lift all who are facing financial hardships.”

In addition, North Dakota law conforms with the provision in the American Rescue Plan Act where the first $10,200 of unemployment benefits are not subject to income tax. This applies to unemployment benefits received in 2020 and for taxpayers with an adjusted gross income of less than $150,000. If taxpayers have additional questions regarding income tax on unemployment benefits, they can contact our Individual Income section.

Rauschenberger reminds taxpayers that his staff is ready to assist by phone, email, video chat, or safely in person to help taxpayers with any issues.

Many North Dakotans are eligible to e-file their individual income taxes for free, depending on income and age. By answering a few questions online using the ND Free File tool at www.nd.gov/tax/NDFreeFile (https://www.nd.gov/tax/NDFreeFile), taxpayers can easily see if they qualify to file their federal and state returns for free with certain tax software companies.

Taxpayers may also e-file by purchasing tax preparation software, by working with a tax professional, or by using the Office of State Tax Commissioner's stand-alone free ND Fillable Forms option (for ND return only).

Rauschenberger continues to encourage taxpayers to file early to help prevent fraudsters from claiming their refund. Taxpayers may use the Where's My Refund? tool found at www.nd.gov/tax/refund (http://www.nd.gov/tax/refund) to help track the status of their state refund.

North Dakota tax booklets, forms, and payment vouchers may be found on the Office of State Tax Commissioner's website at www.nd.gov/tax/forms (http://www.nd.gov/tax/forms). IRS forms may be found at www.irs.gov (http://www.irs.gov) or by calling 1-800-TAX-FORM (1-800-829-3676).

Taxpayers can stay up-to-date on North Dakota tax-related matters by visiting the Office of State Tax Commissioner's website at www.nd.gov/tax (http://www.nd.gov/tax) or by connecting on Facebook (http://www.facebook.com/ndtaxdepartment), Twitter (http://www.twitter.com/ndtaxdepartment), or LinkedIn (http://www.linkedin.com/company/ndtaxdepartment).

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