How Do I File Taxes for a Deceased Person in North Dakota?

The final federal and North Dakota income tax returns are due april 15 following year of death.N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1; tax.nd.gov/business/fiduciary-taxVerified Jul 13, 2026 The fiduciary return is due april 15 (calendar year); a federal form 1041 extension automatically extends the form 38 due date.

No. North Dakota does not require a state tax clearance certificate before an estate is distributed, and no North Dakota estate tax is payable for deaths on or after January 1, 2005 (the pick-up tax under N.D.C.C. ch. 57-37.1 equals the federal credit for state death taxes, which is $0). The Office of State Tax Commissioner's Estate Tax page still instructs that Form 54-91 (North Dakota Estate Tax Return) is required, within 15 months of death, for any estate that must file a federal Form 706 — and N.D.C.C. § 57-37.1-21 still says so. The department's own legislative history page states that 2017 legislation "eliminates the requirement for an estate to file a North Dakota estate tax return unless tax is due with the return," and § 57-37.1-06 now conditions the filing duty on the estate owing tax. Because these North Dakota sources conflict, an executor filing a federal Form 706 for an estate with North Dakota property should confirm the Form 54-91 requirement with the Office of State Tax Commissioner. No North Dakota tax is owed either way. No inheritance tax (repealed 1927) and no gift tax. Sources: tax.nd.gov/estate-tax; N.D.C.C. §§ 57-37.1-06, 57-37.1-21.N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1; tax.nd.gov/business/fiduciary-taxVerified Jul 13, 2026 All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The North Dakota estate settlement plan covers all filing responsibilities in order.

No. North Dakota does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how North Dakota compares with the death tax calculator.