Form 401-Es - Estimated Income Tax Estates And Trusts - North Dakota Office Of State Tax Commissioner - 2002

ADVERTISEMENT

Form
North Dakota Office of State Tax Commissioner
401-ES
2002
Estimated income tax—estates and trusts
Who must pay
Schedule 2 (Optional method).
How and where to pay
estimated tax?
State Tax
Commissioner
Payment amounts and
due dates
Underpayment or late
Note: If the fiduciary was not required to
payment interest
file a North Dakota income tax return for
the 2001 tax year, the fiduciary’s net tax
liability is zero for purposes of this
condition.
Need help?
Farmer—
Note: If the estate or trust was not in
existence for the entire 2001 tax year,
part b does not apply; the 90%
threshold in part a must be applied.
Note: Regardless of the option chosen, the
How to determine the
fiduciary has until the regular due date to file
estimated tax
the 2002 North Dakota fiduciary income tax
return.
Part-year requirement—
E-mail:
Schedule 2 (Optional
Web site:
method)
Privacy Act information—In compliance
with the Federal Privacy Act of 1974 (Public
Law 93-579), the disclosure of the
individual’s social security number on this
form is mandatory and is required under
subsections 1 and 7 of North Dakota
Century Code § 57-38-31. An individual’s
social security number is used as an
identification number by the North Dakota
Office of State Tax Commissioner for file
control and recordkeeping purposes, and
for cross-checking the individual’s files with
those of the Internal Revenue Service.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2