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

North Dakota Ofﬁ ce of State Tax Commissioner

Form

ND-1ES

Estimated income tax —individuals

2013

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

If paying by paper check or money order,

federal and North Dakota income tax returns

estimated North Dakota individual income

make the check or money order payable to

for the 2013 tax year, you and your spouse

tax. Individuals generally must pay their

“ND State Tax Commissioner.” Detach and

must make separate estimated tax payments

income tax in one of two ways—through

complete the applicable installment’s payment

based on your separate incomes. Each of you

the withholding of income tax from their

voucher. To ensure proper credit to your

should obtain and complete Form ND-1ES

paychecks or through the payment of

to determine your separate estimated tax

account, write your social security number and

estimated tax. If you receive earnings from

payments.

self-employment, interest, dividends, rents,

“2013 Form ND-1ES” on your check or money

and other types of income not subject to

order. Mail your payment and voucher to:

Payment amounts and

withholding, you may have to pay estimated

due dates

tax.

Ofﬁ ce of State Tax Commissioner

PO Box 5622

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

Who must pay

Bismarck, ND 58506-5622

estimated tax that you are required to pay

estimated tax?

(from line 14 of the worksheet) must be paid

Electronic payment option. Instead of

by each of the following due dates:

You must pay estimated North Dakota income

paying by paper check or money order, the

•

tax for the 2013 tax year if all four of the

1st installment

April 15, 2013

payment may be made electronically by phone

•

following conditions apply:

2nd installment

June 15, 2013

•

or online through Link2Gov Corporation, a

3rd installment

September 15, 2013

1. You are required to pay estimated federal

•

national electronic payment service. Through

income tax for the 2013 tax year. This

4th installment

January 15, 2014

condition applies whether or not you

this service, the payment may be made by

The above due dates apply if your tax year

actually make the required payment of

credit or debit card, or by electronic check. To

is a calendar year—January 1 through

estimated tax to the Internal Revenue

pay electronically—

December 31, 2013. However, if you ﬁ le on

Service.

a ﬁ scal year basis, the installments are due on

• go to , or

2. Your net tax liability for the 2012 tax year

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

• call toll free 1-888-ND-TAXES

was equal to or more than $500.

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

(1-888-638-2937).

Note: If you were not required to ﬁ le a

the 1st month of the following tax year. If

North Dakota income tax return for the

any installment due date falls on a Saturday,

Link2Gov charges a fee for this service, which

2012 tax year, your net tax liability for

Sunday, or legal holiday, the installment is not

varies depending on the payment method used.

2012 is zero for this purpose.

due until the next business day.

North Dakota does not receive any part of this

3. You expect to owe (after subtracting

Farmer. If you qualify as a farmer for federal

fee.

your estimated North Dakota income tax

estimated income tax purposes for the 2013

withholding) an amount equal to or more

Important: If paying electronically, do not

tax year, you may pay your estimated tax

than $500 for the 2013 tax year.

according to the general rules explained

use the payment vouchers attached to this

4. You expect your estimated North Dakota

above, or you may pay the full amount of your

form.

income tax withholding for the 2013 tax

estimated tax due by January 15, 2014.

year to be less than the smaller of:

Underpayment or late

Note: Regardless of the option chosen, you

a. 90% of your net tax liability for the

payment interest

have until the regular due date (generally,

2013 tax year.

April 15, 2014) to ﬁ le your 2013 North

Interest may be charged if you do not pay

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

Dakota individual income tax return.

enough estimated tax, or if you do not make

farmer. See “Farmer” under “Payment

Note: The tax calculation in the worksheet

the payment on time or in the required amount.

amounts and due dates” later in these

(on page 2) does not take into account the

This applies even if you have a refund on your

instructions.

3 -year elected farm income averaging on

2013 North Dakota individual income tax

b. 100% of your net tax liability for the

Schedule ND-1FA.

return. Interest is calculated at the rate of 12%

2012 tax year.

per year from the installment due date to the

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

Note: If you moved into North Dakota

earlier of the date the estimated tax is paid or

nonresident or you changed your residence to

during 2012 and had no income from

the regular due date of the return (generally,

North Dakota during the 2013 tax year, and

North Dakota prior to the move, part b

April 15, 2014).

you do not receive income from North Dakota

does not apply; you must satisfy the

sources until after the ﬁ rst installment due date

Need help?

90% threshold in part a.

(generally, April 15, 2013), you must pay the

If you have questions or need forms, see

required estimated tax in equal payments over

How to determine your

page 3 of this form for how to contact us.

the remaining installment due dates following

estimated tax

the receipt of income from North Dakota

Privacy Act information—In compliance with

sources.

Complete the worksheet on page 2 to

the Federal Privacy Act of 1974 (Public Law

determine if you have to pay estimated tax for

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

security number on this form is mandatory and

2013. For line 1 of the worksheet, estimate

is required under subsections 1 and 7 of North

your federal taxable income using the 2013

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

Form 1040-ES, the federal estimated tax form

social security number is used as an identiﬁ cation

for individuals. See the instructions to the 2012

number by the North Dakota Ofﬁ ce of State Tax

Form ND -1 for information on the adjustments

Commissioner for ﬁ le control and recordkeeping

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

purposes, and for cross-checking the individual’s

ﬁ les with those of the Internal Revenue Service.

the worksheet.

Form Nd-1es - Estimated Income Tax - Individuals - 2013

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