Form 40-Ut - Underpayment Of Estimated North Dakota Income Tax By Corporations - 2013

Download a blank fillable Form 40-Ut - Underpayment Of Estimated North Dakota Income Tax By Corporations - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 40-Ut - Underpayment Of Estimated North Dakota Income Tax By Corporations - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

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.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go