State & Local Tax Impacts of COVID-19 for North Dakota – 2020

Thoughtware Alert Published: Dec 11, 2020 | Updated: May 05, 2021
SALT GOV COVID TW - 1

Information current as of December 31, 2020.

COVID-19 has changed life across the globe. Many taxing jurisdictions are taking mitigating actions to create social distance and aid taxpayers. The following is a running list of actions by jurisdiction, which generally result in additional time to file and/or pay. Further, many jurisdictions have closed their offices to in-person use by taxpayers and suspended their audit and administrative functions. This alert doesn’t cover similar waivers from local-level taxing authorities. These developments continue to quickly evolve; check with your BKD Trusted Advisor or visit our COVID-19 Resource Center for current information as needed.

Information Specific to North Dakota

  • The DOR noted that while the income tax filing deadline remains April 15, no penalty or interest will be assessed if the return and payment are filed by July 15.
    • DOR Guidance on COVID-19, March 20, 2020.
  • North Dakota extended the deadline for filing the first quarter 2020 excise tax return for charitable gaming organizations due originally on April 30 until June 30. Any interest charged will be waived for the gaming tax that is paid by the extension date.
    • North Dakota Attorney General Announcement, March 26, 2020.
  • North Dakota updated its COVID-19 guidance. The estimated tax payment for personal income tax that was due on April 15, 2020, will not be due until July 15, 2020. The due date for partnership, S corp, and composite tax returns is extended until July 15, 2020. There is no due date extension for fiscal year tax returns that are due on May 15, 2020, and June 15, 2020. There is no due date extension for sales tax returns or responding to notices from the State Tax Commissioner.
    • North Dakota DOR COVID-19 Guidance, April 3, 2020.
  • North Dakota’s tax extension now generally applies to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. The expanded extension also provides relief for estimated tax payments due on or after April 1, 2020, and before July 15, 2020, without interest.
    • North Dakota DOR Notice, April 15, 2020.
  • North Dakota won’t assert nexus solely based on whether taxpayers have employees present in the state in a temporary telecommuting capacity because of the coronavirus outbreak. Likewise, in the case of employees whose payroll is ordinarily assignable to another state, North Dakota won’t require inclusion of that payroll in the numerator of the payroll factor if the telecommuting from North Dakota is attributable to a COVID-19-related response and intended to be temporary.
    • North Dakota DOR FAQs, April 24, 2020.

For more information, reach out to your BKD Trusted Advisor or use the Contact Us form below.

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