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.
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.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the North Dakota Office of State Tax Commissioner.