North Dakota Tax Changes 2026: Deadlines and Credits | HelloBooks What North Dakota changed for 2025 returns: the employer child care credit, the April 15 deadline, the postmark rule and CF/SF participation.
North Dakota made few changes for 2025. The new item is an employer credit for child care, plus a postmark rule that can catch out paper filers.
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Child care credit
50% of first $1,000 per employee
Applies: Tax year 2025From IRS.gov · checked October 10, 2026
The 2025 session created an income tax credit for certain employer-paid child care reimbursements, equal to 50% of the first $1,000 of contributions per employee per year. Brackets continue to be indexed for inflation each year.
The Tax Commissioner did not publish any 2025 adjustments for the federal tips, overtime or senior deductions, and Schedule ND-1SA has no line for them.
The 2025 return and payment are due April 15, 2026, and extension requests should be filed before that date with any estimated payment. From January 1, 2026 the USPS postmark date is the day mail is processed, not the day it was dropped off, so paper returns mailed on the last day may be late.
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
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