Instructions for Form 40 Corporation Income Tax Return - North Dakota

This document contains official instructions for Form 40 , Corporation Income Tax Return - a form released and collected by the North Dakota Office of State Tax Commissioner.

FAQ

Q: What is Form 40?A: Form 40 is the Corporation Income Tax Return form for North Dakota.

Q: Who needs to file Form 40?A: All corporations doing business in North Dakota need to file Form 40.

Q: What is the purpose of Form 40?A: Form 40 is used to report and pay corporate income tax to the state of North Dakota.

Q: When is Form 40 due?A: Form 40 is due on the 15th day of the 4th month following the close of the tax year.

Q: What are the penalties for not filing Form 40?A: Penalties for not filing Form 40 include a failure to file penalty and interest on unpaid taxes.

Q: Is there an extension available for filing Form 40?A: Yes, you can request an extension to file Form 40, but any tax due must still be paid by the original due date.

Q: Are there any special instructions for completing Form 40?A: Yes, the North Dakota Office of State Tax Commissioner provides detailed instructions for completing Form 40.

Q: Can I e-file Form 40?A: Yes, you can electronically file Form 40 using the North Dakota Taxpayer Access Point (TAP) system.

Q: What other forms may need to be filed with Form 40?A: Depending on the circumstances, you may also need to file additional forms such as Schedule K and Schedule C.