CORPORATION RETURN PAYMENT VOUCHER                                                             Form 40-PV
               OFFICE OF STATE TAX COMMISSIONER
               SFN 28752 (12-2023)
                                                                                                              2023

What is Form 40-PV?                                                             How to make payment
If you file a North Dakota return with a                                        If paying by paper check or money order, 
balance due, you must separately submit your                                    make the check or money order payable to 
payment of the balance due—see “How to                                          “ND State Tax Commissioner.” Complete the 
make payment” for your payment options.                                         payment voucher, detach it from this page, 
                                                                                and mail it with the paper check or money 
Do not use Form 40-PV to make an 
                                                                                order to:
extension payment. Extension payments 
should be made using the extension payment                                       Office of State Tax Commissioner
voucher, Form 40-EXT.                                                            600 E. Boulevard Ave. Dept. 127
                                                                                 Bismarck, ND 58505-0599
Do not use Form 40-PV if you pay your 
balance due electronically—see “How to 
                                                                                Payment in the form of a check drawn on an 
make payment” for payment options.
                                                                                international bank, except Canada, cannot be 
                                                                                accepted. A check must be drawn on a U.S. or 
A corporation filing on a fiscal year basis 
                                                                                Canadian bank, be in U.S. dollars, and use a 
or on a short period return must enter the 
                                                                                standard nine digit routing number.
tax year beginning and ending dates on the 
Form 40-PV voucher, otherwise leave blank.
                                                                                Electronic payment options. Payment may 
                                                                                be made electronically using an ACH credit, 
When is the payment due?
                                                                                credit card, debit card, or electronic check. 
The payment must be made on or before the 
                                                                                Visit our website at www.tax.nd.gov. Click 
15th day of the 4th month following the end of 
                                                                                on For Businesses/Make a Payment. Note 
the tax year to avoid any late payment penalty 
                                                                                that ACH “debit” payments are allowed on 
or interest.
                                                                                electronically filed returns.

                                                                                If paying electronically, do not use this 
                                                                                payment voucher.

                                                                                Who to contact for help
                                                                                Corporate Income Tax: 701-328-1249

                                  ▼ Detach here and mail with payment ▼

FORM 40-PV  CORPORATION RETURN PAYMENT VOUCHER                                                                     2023
North Dakota Office of State Tax Commissioner
SFN 28752 (12-2023)
Do not use this voucher if paying electronically
Name Of Corporation As It Will Appear On Form 40
                                                                       Federal Employer
                                                                       Identification Number . . . ►
Mailing Address
                                                                       Tax Year Beginning
                                                                       (mm/dd/yyyy) . . . . . . . . ►
City, State, ZIP Code
                                                                       Tax Year Ending
                                                                       (mm/dd/yyyy) . . . . . . . . ►

                                                                       Payment Amount  ► $

• Due 15th day of 4th month following end of tax year                            • Make payable to:
• Mail payment and voucher to:  Office of State Tax Commissioner                   ND State Tax Commissioner
                                               600 E. Boulevard Ave., Dept. 127                                    CIT
                                                                                   Write "2023 40-PV" on check
                                               Bismarck, ND 58505-0599           •