Disaster Relief Frequently Asked Questions
Income Tax
Q: Who qualifies for the North Dakota filing and payment extensions granted for the state’s flood disaster areas?
A: Individual income tax: For individual income tax purposes, individuals who live in one of 38 North Dakota counties and two Indian reservations are eligible for the relief. They include individuals not in the disaster area but whose records necessary to meet the normal deadline are in the disaster area, and relief workers in the disaster area. The 38 North Dakota counties and two Indian reservations are:
Adams, Barnes, Benson, Billings, Burleigh, Cass, Cavalier, Dickey, Dunn, Emmons, Foster, Grand Forks, Grant, Griggs, Hettinger, Kidder, LaMoure, Logan, McIntosh, McKenzie, McLean, Mercer, Morton, Nelson, Oliver, Pembina, Ramsey, Ransom, Richland, Sargent, Sioux, Stark, Steele, Stutsman, Towner, Traill, Walsh, Williams, Standing Rock Indian reservation, and Spirit Lake Indian reservation
Business income taxes (corporation, subchapter s corporation, partnership, estate, trust, and financial institutions): Businesses, including sole proprietorships, whose principal place of business is located in one of 26 North Dakota counties are eligible for the relief. They include businesses not in the disaster area but whose records necessary to meet the normal deadline are in the disaster area. The 26 North Dakota counties are:
Adams, Barnes, Billings, Burleigh, Cass, Dickey, Emmons, Foster, Grand Forks, Griggs, Hettinger, Kidder, LaMoure, Logan, McIntosh, Mercer, Morton, Nelson, Ransom, Richland, Sargent, Steele, Stutsman, Towner, Traill, and Williams counties
Individuals and businesses with questions or concerns about filing and paying their North Dakota taxes should review the information available on the Tax Department's web site or call the Office of State Tax Commissioner at 701.328.7088 (and select option 5).
Taxpayers with questions or concerns about filing or payment of federal taxes should visit the IRS’s web site at www.irs.gov or call the IRS at 800.829.1040 for individuals or 800.829.4933 for businesses.
Q: If I am not eligible for the flood tax relief and I am going to file my return and payment after the normal due date, how do I compute the penalty and interest for late filing or payment?
You should file your return and just pay the tax due. We will determine if any penalty and interest is due and send you a bill.
Q: If I live in a county in which the deadline was extended to May 15, 2009, and I file for an extension of time to file my federal individual income tax return (using Form 4868), does that mean I have until November 15, 2009, to file my return?
No. The flood tax relief granted by the Internal Revenue Service only affects the original due date for filing your federal individual income tax return. The automatic 6-month extension deadline obtained by filing Form 4868 is still October 15, 2009.
Q: Under the IRS’s tax relief granted for the North Dakota and Minnesota counties affected by the Spring 2009 flooding, I have until May 15, 2009, to file my federal individual income tax return. Do I also have until May 15, 2009, to make a contribution to my IRA account for the 2008 tax year?
Yes. The tax relief granted by the IRS in its April 13, 2009, news release includes “time-sensitive acts” described under federal income tax regulations and procedures, one of which is the due date for making a contribution to an individual retirement account (IRA).
Q: What else is considered a time-sensitive act that is covered by the tax relief granted by the IRS in its April 13, 2009, news release (IR 2009-34) covering the Spring 2009 flooding in North Dakota and Minnesota?
Other time-sensitive acts covered by the IRS’s grant of tax relief in its April 13, 2009, news release are described in Treasury Regulation § 301.7508A-1 and Revenue Procedure 2007-56. If you do not have access to the treasury regulation, contact your tax return preparer or call the IRS at 1.800.829.1040 for assistance. The IRS also provides a great deal of other useful information to assist taxpayers affected by disaster situations on its website at IRS Disaster Assistance.
