North Dakota Estate Taxes

The North Dakota estate tax is designed to absorb the federal estate tax credit for state death taxes. No additional estate tax is imposed.

Deductions. North Dakota recognizes all federal estate tax exemptions and deductions.

Returns. A North Dakota estate tax return must be filed if a federal estate tax return must be filed and the gross estate includes property located within the state. Any changes to a federal return must be reported on an amended state return. Any North Dakota estate taxes owed must be paid within 15 months of the decedent's death or else interest starts to accrue on the unpaid balance.

Generation-skipping transfer tax. North Dakota does not impose this type of tax.