How Do I File Taxes for a Deceased Person in North Dakota?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final North Dakota income tax return (Form ND-1 (North Dakota Individual Income Tax Return)) must be filed for income earned through the date of death.N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1Verified Jun 1, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and North Dakota fiduciary return (Form 38 (North Dakota Fiduciary Income Tax Return)) may also be required.
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. 57-37.1Verified Jun 1, 2026 The fiduciary return is due april 15 (calendar year); automatic extension if federal extension granted.
No. North Dakota does not require a state tax clearance certificate for estate distribution. No estate tax is payable for deaths on or after Jan 1, 2005 — the pick-up tax under N.D.C.C. ch. 57-37.1 is tied to the federal credit for state death taxes, which was eliminated by EGTRRA (Pub. L. 107-16 § 532). However, Form 54-91 (North Dakota Estate Tax Return) is still required within 15 months of death for any estate that must file federal Form 706 and includes property with ND situs (N.D.C.C. § 57-37.1-21; tax.nd.gov/estate-tax). No ND tax is owed; no clearance certificate is needed before distribution. No inheritance tax (eliminated 1927) and no gift tax. Sources: tax.nd.gov/estate-tax; N.D.C.C. § 57-37.1-21.N.D. Cent. Code § 57-38-30.3; N.D.C.C. ch. 57-37.1Verified Jun 1, 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 executor checklist 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.
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North Dakota Estate Planning Resources
In-depth guides covering North Dakota probate laws, trust requirements, and estate planning strategies.
