A charitable gaming organization that has a state gaming license must file a North Dakota gaming tax return for each quarter the organization is licensed, even if there was no gaming activity during the quarter.
Short Form Tax Return
The Short Form tax return is used when an organization has gross proceeds less than $250,000 for a fiscal year and/or conducts gaming at only one site.
Long Form Tax Return
The Long Form tax return is used when an organization has gross proceeds greater than $250,000 for a fiscal year and/or conducts gaming in two or more sites.
- Long Form Instructions
- Long Form Tax Return & Schedule A (SFN 9809)
- Schedule B1 (SFN 9820)
- Schedule B2 (SFN 9807)
- Schedule C (SFN 9808)
A request for extension of time for filing a tax return may be granted for good cause. A request for extension must be postmarked on or before the regular due date for filing the return.