North Dakota business filing dates, 2027

State-level due dates for businesses filing in North Dakota. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics3 dated lines in the calendar file · sources last read 2026-09-23

Coverage · 2 of 6 fully dated

Income / franchise tax returnnot dated yet
Estimated taxnot dated yet
Withholding1 date
Unemployment insurancenot dated yet
Sales and use taxnot dated yet
Annual report2 dates

Income / franchise tax return

Unsupported

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Why no dates: Every date shown here is checked against its official source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Form 40 corporation income tax return (2025)C corporation	Applies toFor a calendar-year 2025 corporation that the preparer does not attest is a tax-exempt entity or cooperative (their dates differ), Form 40 and the tax are due April 15, 2026. With a federal extension the return is due November 16, 2026 (November 15 is a Sunday). Fiscal-year filers are not covered.	Due ruleUnsupported	2027 datesAuthority for 2026 not yet published; no date is shown until it is.	Source · retrievedNo verified source on file
Form 60 / Form 58 S corporation and partnership returns (2025)S corporation or partnership	Applies toFor calendar-year 2025, the S corporation return (Form 60) and partnership return (Form 58), with any tax, are due April 15, 2026. Fiscal-year filers are not covered.	Due ruleUnsupported	2027 datesAuthority for 2026 not yet published; no date is shown until it is.	Source · retrievedNo verified source on file

Estimated tax

Unsupported

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Why no dates: No official source confirmed yet for North Dakota's estimated tax payment due dates.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Estimated tax	Applies toShown once verified	Due ruleUnsupported	2027 datesNo official source confirmed yet for North Dakota's estimated tax payment due dates.	Source · retrievedNo verified source on file

Withholding

1 date

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Annual W-2/1099 filing (Form 307) Source text “Any business who has an open withholding account with the Office of the State Tax Commissioner is required to submit a Form 307. This requirement is fulfilled through the process of electronically filing the following forms on or before January 31st of the following year:”verbatim · tax.nd.gov · retrieved 2026-09-23	Applies toA business the preparer attests withholds North Dakota income tax (an open withholding account) satisfies Form 307 by electronically filing its W-2s and 1099s showing North Dakota withholding by January 31 of the following year. The source states no weekend rule, so the stated date is shown.	Due ruleForm 307 (W-2s and 1099s): January 31 of the year after the calendar year ends	2027 dates Jan 31SunForm 307 (W-2s and 1099s) Falls on a Sunday; the source states no weekend rule.	Source · retrievedtax.nd.gov/income-tax-withholding (official source, opens in a new tab)retrieved 2026-09-23

Annual W-2/1099 filing (Form 307)

Source text

“Any business who has an open withholding account with the Office of the State Tax Commissioner is required to submit a Form 307. This requirement is fulfilled through the process of electronically filing the following forms on or before January 31st of the following year:”verbatim · tax.nd.gov · retrieved 2026-09-23

Applies toA business the preparer attests withholds North Dakota income tax (an open withholding account) satisfies Form 307 by electronically filing its W-2s and 1099s showing North Dakota withholding by January 31 of the following year. The source states no weekend rule, so the stated date is shown.

Due ruleForm 307 (W-2s and 1099s): January 31 of the year after the calendar year ends

2027 dates

Jan 31SunForm 307 (W-2s and 1099s)

Falls on a Sunday; the source states no weekend rule.

Source · retrievedtax.nd.gov/income-tax-withholdingretrieved 2026-09-23

Unemployment insurance

Unsupported

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Why no dates: No official source confirmed yet for North Dakota's unemployment insurance report due dates.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Unemployment insurance	Applies toShown once verified	Due ruleUnsupported	2027 datesNo official source confirmed yet for North Dakota's unemployment insurance report due dates.	Source · retrievedNo verified source on file

Sales and use tax

Unsupported

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Why no dates: No official source confirmed yet for North Dakota's sales tax due dates.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales and use tax	Applies toShown once verified	Due ruleUnsupported	2027 datesNo official source confirmed yet for North Dakota's sales tax due dates.	Source · retrievedNo verified source on file

Annual report

2 dates

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Annual report (domestic business corporation)corporation Source text “Annual reports must be received on or before the deadline or incur a late filing fee. For a new business, the first annual report is due in the year following the calendar year in which the business was first registered.”verbatim · sos.nd.gov · retrieved 2026-09-23 “August 1 Business Corporation (Domestic) Professional Corporation (Domestic)”verbatim · sos.nd.gov · retrieved 2026-09-23 “April 15 Farming or Ranching Limited Liability Company Authorized Livestock Farm Limited Liability Company (ALF LLC) Farming or Ranching Corporation Authorized Livestock Corporation (ALF Corporation)”verbatim · sos.nd.gov · retrieved 2026-09-23	Applies toA North Dakota business or professional corporation (not a farming or ranching corporation, which is due April 15) files its annual report by August 1, first in the year after the calendar year it first registered (read from the profile's formation month). The source states no weekend rule, so the stated date is shown.	Due ruleAnnual report: August 1 of the year after the calendar year ends	2027 dates Aug 1SunAnnual report Falls on a Sunday; the source states no weekend rule.	Source · retrievedsos.nd.gov/business/business-services/maintain-registration (official source, opens in a new tab)retrieved 2026-09-23
Annual report (LLC)single-member LLC or multi-member LLC Source text “Annual reports must be received on or before the deadline or incur a late filing fee. For a new business, the first annual report is due in the year following the calendar year in which the business was first registered.”verbatim · sos.nd.gov · retrieved 2026-09-23 “November 15 Limited Liability Company (LLC) Professional Limited Liability Company (PLLC)”verbatim · sos.nd.gov · retrieved 2026-09-23 “April 15 Farming or Ranching Limited Liability Company Authorized Livestock Farm Limited Liability Company (ALF LLC) Farming or Ranching Corporation Authorized Livestock Corporation (ALF Corporation)”verbatim · sos.nd.gov · retrieved 2026-09-23	Applies toAn LLC or PLLC formed in North Dakota (not a farming or ranching LLC, which is due April 15) files its annual report by November 15, first in the year after the calendar year it was formed (read from the profile's formation month). Foreign LLCs, whose first report follows the year they registered in North Dakota, are not covered. The source states no weekend rule, so the stated date is shown.	Due ruleAnnual report: November 15 of the year after the calendar year ends	2027 dates Nov 15MonAnnual report	Source · retrievedsos.nd.gov/business/business-services/maintain-registration (official source, opens in a new tab)retrieved 2026-09-23
Annual report (foreign business corporation) Source text “Annual reports must be received on or before the deadline or incur a late filing fee. For a new business, the first annual report is due in the year following the calendar year in which the business was first registered.”verbatim · sos.nd.gov · retrieved 2026-09-23 “May 15 Business Corporation (Foreign) Professional Corporation (Foreign)”verbatim · sos.nd.gov · retrieved 2026-09-23 “April 15 Farming or Ranching Limited Liability Company Authorized Livestock Farm Limited Liability Company (ALF LLC) Farming or Ranching Corporation Authorized Livestock Corporation (ALF Corporation)”verbatim · sos.nd.gov · retrieved 2026-09-23	Applies toA business or professional corporation (the preparer attests it is not a nonprofit) formed outside North Dakota that the preparer attests is registered with the North Dakota Secretary of State (not a farming or ranching corporation) files its annual report by May 15 each year, first in the year after the calendar year it first registered in North Dakota. The profile holds the formation month, not the North Dakota registration year, so no date is shown.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedsos.nd.gov/business/business-services/maintain-registration (official source, opens in a new tab)retrieved 2026-09-23

Annual report (domestic business corporation)corporation

Source text

“Annual reports must be received on or before the deadline or incur a late filing fee. For a new business, the first annual report is due in the year following the calendar year in which the business was first registered.”verbatim · sos.nd.gov · retrieved 2026-09-23

“August 1 Business Corporation (Domestic) Professional Corporation (Domestic)”verbatim · sos.nd.gov · retrieved 2026-09-23

“April 15 Farming or Ranching Limited Liability Company Authorized Livestock Farm Limited Liability Company (ALF LLC) Farming or Ranching Corporation Authorized Livestock Corporation (ALF Corporation)”verbatim · sos.nd.gov · retrieved 2026-09-23

Applies toA North Dakota business or professional corporation (not a farming or ranching corporation, which is due April 15) files its annual report by August 1, first in the year after the calendar year it first registered (read from the profile's formation month). The source states no weekend rule, so the stated date is shown.

Due ruleAnnual report: August 1 of the year after the calendar year ends

2027 dates

Aug 1SunAnnual report

Falls on a Sunday; the source states no weekend rule.

Source · retrievedsos.nd.gov/business/business-services/maintain-registrationretrieved 2026-09-23

Annual report (LLC)single-member LLC or multi-member LLC

Source text

“Annual reports must be received on or before the deadline or incur a late filing fee. For a new business, the first annual report is due in the year following the calendar year in which the business was first registered.”verbatim · sos.nd.gov · retrieved 2026-09-23

“November 15 Limited Liability Company (LLC) Professional Limited Liability Company (PLLC)”verbatim · sos.nd.gov · retrieved 2026-09-23

“April 15 Farming or Ranching Limited Liability Company Authorized Livestock Farm Limited Liability Company (ALF LLC) Farming or Ranching Corporation Authorized Livestock Corporation (ALF Corporation)”verbatim · sos.nd.gov · retrieved 2026-09-23

Applies toAn LLC or PLLC formed in North Dakota (not a farming or ranching LLC, which is due April 15) files its annual report by November 15, first in the year after the calendar year it was formed (read from the profile's formation month). Foreign LLCs, whose first report follows the year they registered in North Dakota, are not covered. The source states no weekend rule, so the stated date is shown.

Due ruleAnnual report: November 15 of the year after the calendar year ends

2027 dates

Nov 15MonAnnual report

Source · retrievedsos.nd.gov/business/business-services/maintain-registrationretrieved 2026-09-23

Annual report (foreign business corporation)

Source text

“Annual reports must be received on or before the deadline or incur a late filing fee. For a new business, the first annual report is due in the year following the calendar year in which the business was first registered.”verbatim · sos.nd.gov · retrieved 2026-09-23

“May 15 Business Corporation (Foreign) Professional Corporation (Foreign)”verbatim · sos.nd.gov · retrieved 2026-09-23

“April 15 Farming or Ranching Limited Liability Company Authorized Livestock Farm Limited Liability Company (ALF LLC) Farming or Ranching Corporation Authorized Livestock Corporation (ALF Corporation)”verbatim · sos.nd.gov · retrieved 2026-09-23

Applies toA business or professional corporation (the preparer attests it is not a nonprofit) formed outside North Dakota that the preparer attests is registered with the North Dakota Secretary of State (not a farming or ranching corporation) files its annual report by May 15 each year, first in the year after the calendar year it first registered in North Dakota. The profile holds the formation month, not the North Dakota registration year, so no date is shown.

Due ruleNo date: see the source text

2027 dates—

Source · retrievedsos.nd.gov/business/business-services/maintain-registrationretrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.