Use Form 101 to file a North Dakota state income tax extension.
If you obtain an extension of time to file your federal income tax return, it automatically operates to extend the time to file your North Dakota return. This includes the automatic 2-month extension to June 15 allowed for being outside the United States and Puerto Rico on April 15.
If you obtain a federal extension, you do not have to use Form 101 to apply for a separate North Dakota extension, nor do you have to notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota tax return.


