Tax Commissioner Shares Key Insights Ahead of the Upcoming Tax Season

Tax Commissioner Shares Key Insights Ahead of the Upcoming Tax Season

Tax Commissioner Brian Kroshus has announced that the 2026 individual income tax season will open on January 26, 2026, coinciding with the date that the Internal Revenue Service (IRS) 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, 2026.

"As in past years, North Dakota will once again align its filing season with the IRS schedule," said Kroshus. "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 (USPS) postmark date processes. Effective January 1, 2026, 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," said Kroshus. "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, 2026, deadline and include any estimated payments (for those that anticipate tax due) to ensure tax is paid prior to deadline.
• Request a receipt from the U.S. Postal Service for mailed returns, especially in proximity to the filing deadline of April 15, 2026.

Taxpayers may also take advantage of free tax preparation sites available throughout North Dakota. These sites are operated by the American Association of Retired Persons (AARP) and the IRS provide free tax preparation sites throughout North Dakota, with most locations opening in February. Details, including site locations and appointment scheduling information, will soon be available at https://www.tax.nd.gov/freetaxprep.

In addition to the various options listed above, taxpayers may also choose to file electronically by purchasing tax preparation software or by working with a qualified tax professional.

Once filed, taxpayers can utilize the "Where's My Refund?" tool found at https://www.tax.nd.gov/refund to track the status of their state refund.

For additional details on North Dakota tax-related programs, please visit the Office of State Tax Commissioner's website at https://www.tax.nd.gov or connect with us on social media.