Form 40-Es - Estimated Tax Payment Voucher - Corporation - 2014
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1
22014 North Dakota Form 40-ES
North Dakota estimated income tax for corporations for the 2014 taxable year
The amount of the 2013 overpayment will be
Estimated payments for short
General instructions
applied to the fi rst installment for 2014.
period returns
Who must pay estimated tax
Estimated payments for short period returns
Application of estimated income
If a corporation’s estimated state income
of less than 120 days are not required. For
tax payments
tax liability exceeds fi ve thousand dollars
short period returns in excess of 120 days, if
All payments submitted as 2013 estimated
($5,000) and previous year’s state income
the short period ends prior to any remaining
income tax and any overpayment credited
tax liability exceeded fi ve thousand dollars
due dates for payment of estimated tax,
from the 2012 taxable year must be reported
($5,000), the corporation is required to
the fi nal estimated tax payment is due on
on the 2013 North Dakota Corporation
make an estimated tax payment of at least
the 15th day of the last month of the short
Income Tax Return Form 40.
one-fourth of the amount due on each of
period.
four prescribed dates.
Extension of time to pay estimated tax
Understatement of estimated
cannot be granted.
Where to fi le
income tax
Estimated income tax payments should be
Interest charges will apply if the estimated
How to pay
mailed to the State Tax Commissioner,
income tax payment for any quarter
600 E. Boulevard Ave., Dept. 127, Bismarck,
(including overpayments from prior quarters)
Do not comingle estimated income tax
ND 58505-0599.
is less than 90% of the quarterly income tax
payments with any other payment to
liability or is less than the prior year’s North
the North Dakota Offi ce of State Tax
Dakota net tax liability divided by four.
Commissioner.
Which form to use
If estimated payments for the federal return
If payment for estimated income tax is
If payment for estimated income tax is
were made using the adjusted seasonal
to be made by check or money order,
to be made by check or money order, the
installment method or annualized income
make it payable to North Dakota State Tax
Form 40-ES voucher must be used to ensure
installment method as provided for in IRC
Commissioner.
that proper credit for the payment is applied
of 1986, as amended, Section 6655(e), the
to the correct account.
amount of each quarterly payment due (for
Payment for estimated income tax may
be made by electronic funds transfer.
Line 4) is calculated in the same manner
If payment is to be made electronically, do
as for Federal Form 2220, which must be
Information regarding electronic payments
not use the Form 40-ES voucher.
can be found on the department’s web site at
attached in that situation.
The Underpayment of Estimated North
, under Corporate Income,
Dakota Income Tax by Corporations Form
Time for fi ling
Electronic Payment, EFT.
40-UT must be attached to the North Dakota
Estimated income tax payments can also be
The fi rst estimated income tax payment is
Corporation Income Tax Return, Form 40
due no later than April 15 following the close
made using ACH “Debits”. However, ACH
when fi ling. The Form 40-UT is located within
of the calendar year.
debits can only be used when fi ling the 2013
the Form 40 booklet.
Corporations reporting on a fi scal year basis
return electronically using the Modernized
must pay the fi rst estimated tax installment
e-File program. The payment information is
no later than the 15th day of the fourth
entered when completing the 2013 return.
Interest
month following the close of their fi scal year.
The State Tax Commissioner will notify
No less than one-fourth of the estimated
the taxpayer of any interest owed on any
income tax must be paid with the fi rst
Amendments to estimated income
underpayment of estimated income tax. If
installment and with each of the three
tax
desired, interest owed may be computed
remaining installments on the 15th day of
by the taxpayer on Form 40-UT and added
If it is found that the total estimated income
the sixth and ninth months of the taxable
to the 2013 corporation income tax liability
tax is more or less than originally determined,
year and the fi rst month of the following
on Form 40, Page 1. Interest is calculated
adjust the next installment accordingly.
year.
at the rate of 12% per annum from the
installment due date to the earlier of the
Overpayment of estimated tax
No installment payment date is required
date the estimated tax is paid or the due
on your estimated payment form. The
date (without extension) of the return.
An overpayment of estimated income tax
payment will be applied to the quarter
from the prior taxable year may be credited
in which the payment is postmarked.
to the current year’s estimated payments.
40-ES
Form 40-ES Estimated Tax Payment Voucher - Corporation
North Dakota Office of State Tax Commissioner
28716
Calendar year: 2014
Fiscal year ending
,
FEIN
Name as shown on North Dakota corporation income tax return
Mailing Address
Amount of Payment
City, State and Zip Code
Phone
For Tax
Do not use this voucher if paying by any electronic means
•
Department
Make check or money order payable to "ND State Tax Commissioner."
•
use only
Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave.,
•
Dept. 127, Bismarck, ND 58505-0599
CIT
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