Form 38-Es - Estimated Tax Payment Voucher - Estate Or Trust - 2014
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4North Dakota Offi ce of State Tax Commissioner
Form
38-ES
Estimated income tax—estates and trusts
2014
Who must pay
Payment amounts and
Electronic payment option.
Instead of
estimated tax?
due dates
submitting a paper check or money order with
this payment voucher, the balance due may
A fi duciary for an estate or trust must pay
In general, one-fourth (25%) of the total
be paid electronically through an Automated
estimated North Dakota income tax for the
estimated tax required to be paid (from line 14
Clearing House (ACH) credit transaction
2014 tax year if all four of the following
of the worksheet) for the 2014 tax year must
or online through Link2Gov Corporation, a
conditions apply:
be paid by each of the following due dates:
national electronic payment service. If paying
1. The fi duciary is required to pay estimated
•
1st installment
April 15, 2014
electronically, do not use the paper vouchers
federal income tax for the 2014 tax year.
•
2nd installment
June 15, 2014
attached to this form.
This condition applies whether or not
•
3rd installment
September 15, 2014
To pay by means of an ACH transaction, go to
the fi duciary actually makes the required
4th installment
January 15, 2015
and click on “Fiduciary” on
payment(s) of estimated tax to the Internal
The above due dates apply if the fi duciary’s
the left-hand side of the page. Then click on
Revenue Service.
tax year is a calendar year—January 1 through
“Electronic Payment.”
2. The fi duciary’s net tax liability for the 2013
December 31, 2014. However, if the tax year
tax year was equal to or more than $1,000.
To pay online through Link2Gov Corporation,
is a fi scal year, the installments are due on
go to Link2Gov
Note: If the fi duciary was not required
the 15th day of the 4th, 6th, and 9th months
charges a fee for its service, none of which
to fi le a North Dakota income tax return
of the current tax year, and the 15th day of
goes to the State of North Dakota. The
for the 2013 tax year, the fi duciary’s net
the 1st month of the following tax year. If
amount of the fee will be provided during
tax liability is zero for purposes of this
any installment due date falls on a Saturday,
the transaction with an option to continue or
condition.
Sunday, or legal holiday, the installment is not
cancel the transaction.
due until the next business day.
3. The fi duciary expects to owe (after
subtracting any estimated North Dakota
Underpayment or late
Farmer—If the fi duciary qualifi es as a farmer
income tax withholding) an amount equal
for federal estimated income tax purposes for
payment interest
to or more than $1,000 for the 2014 tax
the 2014 tax year, the fi duciary may pay the
year.
Interest may be charged if not enough
estimated tax according to the general rules
estimated tax is paid, or if the payment is not
4. The fi duciary expects North Dakota income
explained above, or the fi duciary may pay
made on time or in the required amount. This
tax withholding for the 2014 tax year to be
the full amount of the estimated tax due by
applies even if there is a refund on the North
less than the smaller of:
January 15, 2015.
Dakota fi duciary income tax return for the
a. 90% of the net tax liability for the 2014
Note: Regardless of the option chosen, the
2014 tax year. Interest is calculated at the rate
tax year.
fi duciary has until the regular due date to fi le
of 12% per year from the installment due date
Note: Substitute 66 2/3% if a qualifi ed
the 2014 North Dakota fi duciary income tax
to the earlier of the date the estimated tax is
farmer. See “Farmer” under “Payment
return.
paid or the regular due date of the return.
amounts and due dates” later in these
Part-year requirement—If a fi duciary for a
instructions.
Need help?
nonresident estate or trust, or an estate or trust
b. 100% of the net tax liability for the
If you have questions or need forms, see
that was created during the tax year, does not
2013 tax year.
page 3 of this form for how to contact us.
receive income from North Dakota sources
Note: If the estate or trust was not
until after the fi rst installment due date, the
in existence for the entire 2013 tax
fi duciary must pay the required estimated
Privacy Act information—In compliance with
year, part b does not apply; the 90%
tax in equal payments over the remaining
the Federal Privacy Act of 1974 (Public Law
threshold in part a must be applied.
installment due dates following the receipt of
93-579), the disclosure of the federal employer
identifi cation number on this form is mandatory
income from North Dakota sources.
and is required under subsections 1 and 7 of
How to determine the
North Dakota Century Code § 57-38-31. A federal
estimated tax
How and where to pay
employer identifi cation number is used as an
identifi cation number by the North Dakota Offi ce
Complete the worksheet on page 2. For line 1
If paying by paper check or money order,
of State Tax Commissioner for fi le control and
recordkeeping purposes, and for cross-checking
of the worksheet, estimate the federal taxable
make the check or money order payable to
the fi duciary’s fi les with those of the Internal
income using the 2014 Form 1041-ES, the
“ND State Tax Commissioner.” Detach and
Revenue Service.
federal estimated tax form for estates and
complete the applicable installment’s payment
trusts. See the instructions to Schedule 1 of
voucher. To ensure proper credit, write the
the 2013 Form 38 for information on the
federal employer identifi cation number (FEIN)
adjustments on lines 2 and 4, and the credits on
and “2014 Form 38-ES” on the check or
line 7, of the worksheet.
money order. Mail the payment and voucher
to:
Offi ce of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
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