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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

North Dakota Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

North Dakota

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form ND-1 (North Dakota Individual Income Tax Return)

Deadline: April 15 following year of death

A final North Dakota return is required whenever a final federal income tax return is required for the decedent for the year of death; the state return is completed from the figures on that final federal return. A court-appointed personal representative is responsible for filing it, even if there is a surviving spouse — and if there is a personal representative and no surviving spouse, a copy of the court document showing the appointment must be attached. A surviving spouse may file the final return jointly; the refund is then issued in both spouses’ names. Due April 15 following the year of death. A federal filing extension is automatically recognized for North Dakota — no separate state extension form is needed — but extension interest (12% per year from the original due date) still runs on any unpaid tax. 2025 Form ND-1 instructions, "How to file a return for a deceased taxpayer" (tax.nd.gov).

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if the fiduciary is required to file federal Form 1041; a nonresident estate/trust must also have received income from North Dakota sources during the year. No separate North Dakota dollar threshold (tax.nd.gov/business/fiduciary-tax).).

Tax Clearance Not Required

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.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

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. 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. 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. 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.

Tax Filing After Death in North Dakota

Tax obligations in North Dakota include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

North Dakota does not impose a state estate tax or inheritance tax. The primary post-death tax obligations are income tax related — the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for North Dakota includes all filing dates so nothing is overlooked.