Fillable Form Nd-1es - Estimated Income Tax-Individuals

North Dakota Ofﬁ ce of State Tax Commissioner

Form

ND-1ES

Estimated income tax —individuals

2012

Purpose of form

How and where to pay

Married persons ﬁ ling separate returns.

f you are married and plan to ﬁ le separate

Use this form to calculate and pay

You may pay your estimated tax by check or

federal and North Dakota income tax returns

estimated North Dakota individual income

money order, or by credit card.

for the 2012 tax year, you and your spouse

tax. Individuals generally must pay their

Check or money order

must make separate estimated tax payments

income tax in one of two ways—through

Complete the estimated tax payment voucher

based on your separate incomes. Each of you

the withholding of income tax from their

for the applicable installment and submit it

should obtain and complete Form ND-1ES

paychecks or through the payment of

along with your check or money order made

to determine your separate estimated tax

estimated tax. If you receive earnings from

payable to “ND State Tax Commissioner.”

payments.

self-employment, interest, dividends, rents,

To ensure proper credit to your account,

and other types of income not subject to

Payment amounts and

write your social security number and “2012

withholding, you may have to pay estimated

Form ND-1ES” on your check or money order.

due dates

tax.

Mail your payment and voucher to:

In general, one-fourth (25%) of the total

Who must pay

Ofﬁ ce of State Tax Commissioner

estimated tax that you are required to pay

PO Box 5622

estimated tax?

(from line 14 of the worksheet) must be paid

Bismarck, ND 58506-5622

by each of the following due dates:

You must pay estimated North Dakota income

•

tax for the 2012 tax year if all four of the

1st installment

April 15, 2012

Credit card

•

following conditions apply:

You may pay your estimated tax using your

2nd installment

June 15, 2012

•

MasterCard

®, American Express® Card,

3rd installment

September 15, 2012

1. You are required to pay estimated federal

•

Discover® Card, or VISA® Card. The

income tax for the 2012 tax year. This

4th installment

January 15, 2013

condition applies whether or not you

payment may be made by telephone or over

The above due dates apply if your tax year

the Internet through Link2Gov Corporation,

actually make the required payment of

is a calendar year—January 1 through

estimated tax to the Internal Revenue

a private credit card payment service

December 31, 2012. However, if you ﬁ le on

Service.

provider. Link2Gov Corporation will charge

a ﬁ scal year basis, the installments are due on

a fee for its services—the State of North

2. Your net tax liability for the 2011 tax year

the 15th day of the 4th, 6th, and 9th months

Dakota does not receive any part of the fee.

was equal to or more than $500.

of the current tax year, and the 15th day of

Note: If you were not required to ﬁ le a

the 1st month of the following tax year. If

To pay by credit card, call toll free

North Dakota income tax return for the

any installment due date falls on a Saturday,

1-888-ND-TAXES (1-888-638-2937), or go

2011 tax year, your net tax liability for 2011

Sunday, or legal holiday, the installment is not

online at

is zero for this purpose.

due until the next business day.

If you pay by credit card, do not use the

3. You expect to owe (after subtracting

Farmer. If you qualify as a farmer for federal

your estimated North Dakota income tax

estimated tax payment vouchers attached to

estimated income tax purposes for the 2012

withholding) an amount equal to or more

this form.

tax year, you may pay your estimated tax

than $500 for the 2012 tax year.

according to the general rules explained

Underpayment or late

4. You expect your estimated North Dakota

above, or you may pay the full amount of your

payment interest

income tax withholding for the 2012 tax

estimated tax due by January 15, 2013.

year to be less than the smaller of:

Interest may be charged if you do not pay

Note: Regardless of the option chosen, you

a. 90% of your net tax liability for the

enough estimated tax, or if you do not make

have until the regular due date (generally,

2012 tax year.

the payment on time or in the required amount.

April 15, 2013) to ﬁ le your 2012 North

This applies even if you have a refund on your

Note: Substitute 66 2/3% if a qualiﬁ ed

Dakota individual income tax return.

2012 North Dakota individual income tax

farmer. See “Farmer” under “Payment

Note: The tax calculation in the worksheet

return. Interest is calculated at the rate of 12%

amounts and due dates” later in these

(on page 2) does not take into account the

per year from the installment due date to the

instructions.

3 -year elected farm income averaging on

earlier of the date the estimated tax is paid or

b. 100% of your net tax liability for the

Schedule ND-1FA.

the regular due date of the return (generally,

2011 tax year.

April 15, 2013).

Part-year requirement. If you are a full-year

Note: If you moved into North Dakota

nonresident or you changed your residence to

Need help?

during 2011 and had no income from

North Dakota during the 2012 tax year, and

North Dakota prior to the move, part b

If you have questions or need forms, see

you do not receive income from North Dakota

does not apply; you must satisfy the

page 3 of this form for how to contact us.

sources until after the ﬁ rst installment due date

90% threshold in part a.

(generally, April 15, 2012), you must pay the

Privacy Act information—In compliance with

required estimated tax in equal payments over

How to determine your

the Federal Privacy Act of 1974 (Public Law

the remaining installment due dates following

93-579), the disclosure of the individual’s social

estimated tax

the receipt of income from North Dakota

security number on this form is mandatory and

sources.

is required under subsections 1 and 7 of North

Complete the worksheet on page 2 to

Dakota Century Code § 57-38-31. An individual’s

determine if you have to pay estimated tax for

social security number is used as an identiﬁ cation

2012. For line 1 of the worksheet, estimate

number by the North Dakota Ofﬁ ce of State Tax

your federal taxable income using the 2012

Commissioner for ﬁ le control and recordkeeping

Form 1040-ES, the federal estimated tax form

purposes, and for cross-checking the individual’s

ﬁ les with those of the Internal Revenue Service.

for individuals. See the instructions to the 2011

Form ND -1 for information on the adjustments

on lines 2 and 4, and the credits on line 7, of

the worksheet.

Form Nd-1es - Estimated Income Tax-Individuals - 2012

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