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  1. Extension Request. A request for extension of time for filing a tax return may be granted for good cause. A request for extension must be postmarked on or before the regular due date for filing the return.

    • Gaming

      The Gaming division regulates, enforces and administers...

    • Gaming Forms

      All recordkeeping forms for state licensed organizations can...

  2. The Gaming division regulates, enforces and administers charitable gaming in North Dakota, performs audits and investigations of gaming organizations; reviews gaming tax returns, administrative complaints, and provides training for charitable gaming organizations.

  3. All recordkeeping forms for state licensed organizations can be found on this site. The Office of Attorney General is currently in the process of updating the gaming forms to allow organizations to fill in details, auto-calculate, and edit from a computer.

  4. You may have extended time to file your North Dakota individual, corporation, S corporation, partnership, or fiduciary income tax return by receiving a federal extension or a North Dakota extension. Extensions can be filed with the Internal Revenue Service (IRS) by using Form 4868 Application for Automatic Extension of Time to File U.S ...

  5. Gaming and Pari-Mutuel Taxes. These tax types are administered by the North Dakota Attorney General's Office. Information regarding the laws surrounding the tax type and other publications can be found on their website by using the link below. Gaming and Pari-Mutuel Tax Information.

  6. New to North Dakota Online Services? Register Now! Benefits of North Dakota Login. One North Dakota Login and password to access multiple ND Online Services. Register once for secure access to State services. Need help? Read through the FAQ.

  7. Corporate Income Tax. Corporate Income Tax Credits - Credit Features at a Glance. Form 40 - Corporation Income Tax Instruction Booklet. Form 40-UT - Underpayment of Estimated North Dakota Income Tax by Corporations. Schedule ME - Credit For Wages Paid to Mobilized Employee.