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

North Dakota requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form ND-1 (North Dakota Individual Income Tax Return).

Federal

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
Due: 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.

IRS Form 1040 File online

North Dakota

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)
Due: 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 and is signed the same way the federal return is.

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

Tax clearance

No tax clearance is required in North Dakota

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).

North Dakota tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
North Dakota estate income tax return: 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/fiduciary-tax).).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and North Dakota requires a final state income tax return (Form ND-1) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a North Dakota fiduciary return (Form 38) may also be required.

The final federal income tax return is due April 15 following year of death. The final North Dakota return is due April 15 following year of death. The North Dakota 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). Every tax obligation is still settled before the final distribution.

No. No North Dakota estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

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.

No North Dakota estate or inheritance tax is payable for deaths today — the death-tax provisions remaining on its books are inoperative for current deaths. 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 final North Dakota income tax return is due April 15 following year of death. The estate settlement plan for North Dakota includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from North Dakota statutes and official state code. How we research.

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