North Dakota Office of State Tax Commissioner
2013 Form 40-UT
Name as shown on return
Federal employer I.D.
Underpayment of estimated North Dakota income tax by corporations
and ending
For the tax year beginning
,
.
,
If a corporation's estimated income tax payment for any quarter (including overpayment credits from prior quarters) is less than 90%
of the quarterly income tax liability or is less than the prior year's North Dakota income tax liability divided by four, it will be required
to complete Form 40-UT and attach it to the North Dakota Corporation Income Tax Form 40 when filing.
1 Net income tax liability - From 2013, Form 40, line 20 (If $5,000 or less, do not complete form)
2 90% of line 1
3 Prior year's net income tax liability - From 2012 Form 40, line 20 (If $5,000 or less, do not complete form)
Enter in columns A through D the installment
B
C
D
A
dates that correspond to the 15th day of the
4th, 6th and 9th months of the taxable year,
and the first month of the following year
4 Enter 25% of line 2 or line 3, whichever is
less, in column A through D. (Or, if the circle
in line 10 was filled in, see the instructions on
the next page before completing.)
5 (a) 2012 overpayment credited to 2013 tax
(b) Amount paid for each quarter
Remaining lines for
Column A must be
completed before
proceeding to
(c) Overpayments. See line 7(b)
Columns B, C and D.
6 Add lines 5(a), 5(b), and 5(c)
7 (a) Underpayment. (line 4 less line 6)
(b) Overpayment. (line 6 less line 4) Enter
here and on line 5(c) above, in the
following quarter
8 Interest (See Form 40-ES instructions on
following page)
9 Total interest (Add line 8, columns A-D. Enter on 2013 Form 40, line 22b)
(UE)
(No interest is due if either the prior year or the current year tax due is less than $5,000.)
®
10
Fill in the circle if estimated payments for the federal return were made using the adjusted seasonal installment
method or annualized income installment method, and attach a complete copy of Federal Form 2220.