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

North Dakota Ofﬁ ce of State Tax Commissioner

Form

ND-1ES

Estimated income tax —individuals

2014

Purpose of form

How and where to pay

Married persons ﬁ ling separate returns.

If 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 2014 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

account, write your social security number and

to determine your separate estimated tax

estimated tax. If you receive earnings from

“2014 Form ND-1ES” on your check or money

payments.

self-employment, interest, dividends, rents,

order. Mail your payment and voucher to:

and other types of income not subject to

Payment amounts and

Ofﬁ ce of State Tax Commissioner

withholding, you may have to pay estimated

due dates

PO Box 5622

tax.

Bismarck, ND 58506-5622

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

Who must pay

estimated tax that you are required to pay

Electronic payment option. Instead of

estimated tax?

(from line 14 of the worksheet) must be paid

paying by paper check or money order, the

by each of the following due dates:

payment may be made electronically by phone

You must pay estimated North Dakota income

• 1st installment

or online through Link2Gov Corporation, a

tax for the 2014 tax year if all four of the

April 15, 2014

• 2nd installment

national electronic payment service. Through

following conditions apply:

June 15, 2014

• 3rd installment

this service, the payment may be made by

September 15, 2014

1. You are required to pay estimated federal

• 4th installment

credit or debit card, or by electronic check. To

January 15, 2015

income tax for the 2014 tax year. This

pay electronically—

condition applies whether or not you

The above due dates apply if your tax year

actually make the required payment of

• go to , or

is a calendar year—January 1 through

estimated tax to the Internal Revenue

• call toll free 1-888-ND-TAXES

December 31, 2014. However, if you ﬁ le on

Service.

(1-888-638-2937).

a ﬁ scal year basis, the installments are due on

2. Your net tax liability for the 2013 tax year

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

Link2Gov charges a fee for this service, which

was equal to or more than $1,000.

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

varies depending on the payment method used.

Note: If you were not required to ﬁ le a

the 1st month of the following tax year. If

North Dakota does not receive any part of this

North Dakota income tax return for the

any installment due date falls on a Saturday,

fee.

2013 tax year, your net tax liability for

Sunday, or legal holiday, the installment is not

2013 is zero for this purpose.

due until the next business day.

Important: If paying electronically, do not

use the payment vouchers attached to this

3. You expect to owe (after subtracting

Farmer. If you qualify as a farmer for federal

form.

your estimated North Dakota income tax

estimated income tax purposes for the 2014

withholding) an amount equal to or more

tax year, you may pay your estimated tax

Underpayment or late

than $1,000 for the 2014 tax year.

according to the general rules explained

payment interest

4. You expect your estimated North Dakota

above, or you may pay the full amount of your

income tax withholding for the 2014 tax

Interest may be charged if you do not pay

estimated tax due by January 15, 2015.

year to be less than the smaller of:

enough estimated tax, or if you do not make

Note: Regardless of the option chosen, you

the payment on time or in the required amount.

a. 90% of your net tax liability for the

have until the regular due date (generally,

This applies even if you have a refund on your

2014 tax year.

April 15, 2015) to ﬁ le your 2014 North

2014 North Dakota individual income tax

Dakota individual income tax return.

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

return. Interest is calculated at the rate of 12%

farmer. See “Farmer” under “Payment

Note: The tax calculation in the worksheet

per year from the installment due date to the

amounts and due dates” later in these

(on page 2) does not take into account the

earlier of the date the estimated tax is paid or

instructions.

3 -year elected farm income averaging on

the regular due date of the return (generally,

Schedule ND-1FA.

b. 100% of your net tax liability for the

April 15, 2015).

2013 tax year.

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

Need help?

Note: If you moved into North Dakota

nonresident or you changed your residence to

during 2013 and had no income from

If you have questions or need forms, see

North Dakota during the 2014 tax year, and

North Dakota prior to the move, part b

page 3 of this form for how to contact us.

you do not receive income from North Dakota

does not apply; you must satisfy the

sources until after the ﬁ rst installment due date

Privacy Act information—In compliance with

90% threshold in part a.

(generally, April 15, 2014), you must pay the

the Federal Privacy Act of 1974 (Public Law

required estimated tax in equal payments over

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

How to determine your

the remaining installment due dates following

security number on this form is mandatory and

estimated tax

the receipt of income from North Dakota

is required under subsections 1 and 7 of North

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

sources.

Complete the worksheet on page 2 to

social security number is used as an identiﬁ cation

determine if you have to pay estimated tax for

number by the North Dakota Ofﬁ ce of State Tax

Commissioner for ﬁ le control and recordkeeping

2014. For line 1 of the worksheet, estimate

purposes, and for cross-checking the individual’s

your federal taxable income using the 2014

ﬁ les with those of the Internal Revenue Service.

Form 1040-ES, the federal estimated tax form

for individuals. See the instructions to the 2013

Form ND -1 for information on the adjustments

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

the worksheet.

Form Nd-1es - Estimated Income Tax - Individuals - 2014

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