Brian Kroshus

BISMARCK - Tax Commissioner Brian Kroshus has announced the 2026 individual income tax season will open on Jan. 26, coinciding with the date that the Internal Revenue Service will begin to accept and process returns.

In 2025, the North Dakota Office of State Tax Commissioner processed just over 480,000 North Dakota individual income tax returns. The due date to file and pay 2025 individual income tax returns this year is Wednesday, April 15.

“As in past years, North Dakota will once again align its filing season with the IRS schedule,” Kroshus said in the announcement. “If filers haven’t already done so, I encourage them to begin gathering and organizing their necessary documents well in advance of the deadline to ensure a smooth filing process.”

Filers should also be aware of recent changes in U.S. Postal Service postmark date processes. The postmark date is now the day the mail was processed by USPS, rather than when it was dropped off in the mailbox.

To minimize delays in receipt of paper returns, filing electronically is recommended.

“We encourage taxpayers to e-file as it is the fastest, most secure method and improves accuracy and efficiency, and helps counter potential delays related to new postal procedures,” Kroshus said. “This past year, almost 94 percent of North Dakota income tax filers chose to submit their returns electronically, a number that continues to grow.”

Additional tax filing tips include:

– If requesting a filing extension, do so before the April 15 deadline and include any estimated payments, if payments are due, to ensure tax is paid prior to the deadline.

– Request a receipt from the U.S. Postal Service for mailed returns, especially in proximity to the filing deadline of April 15.

Taxpayers may also take advantage of free tax preparation sites operated by AARP and the IRS.

Once filings are completed, taxpayers can utilize the “Where’s My Refund?” tool found on the State Tax Department website to track the status of their state refunds.