Form 40-Es - Estimated Tax Payment Voucher-Corporation North Dakota Office Of State Tax Commissioner - 2013
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1
22013 North Dakota Form 40-ES
North Dakota estimated income tax for corporations for the 2013 taxable year
The amount of the 2012 overpayment will be
Estimated payments for short
General instructions
applied to the fi rst installment for 2013.
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 liability exceeds fi ve thousand dollars
short period returns in excess of 120 days, if
tax payments
($5,000) and previous year’s state income
the short period ends prior to any remaining
All payments submitted as 2012 estimated
tax liability exceeded fi ve thousand dollars
due dates for payment of estimated tax,
income tax and any overpayment credited
($5,000), the corporation is required to
the fi nal estimated tax payment is due on
from the 2011 taxable year must be reported
make an estimated tax payment of at least
the 15th day of the last month of the short
on the 2012 North Dakota Corporation
one-fourth of the amount due on each of
period.
Income Tax Return Form 40.
four prescribed dates.
No installment payment date is required
on your estimated payment form. The
Understatement of estimated
Where to fi le
payment will be applied to the quarter in
income tax
which the payment is postmarked.
Estimated income tax payments should be
Interest charges will apply if the estimated
mailed to the State Tax Commissioner,
income tax payment for any quarter
600 E. Boulevard Ave., Dept. 127, Bismarck,
(including overpayments from prior quarters)
Extension of time to pay estimated tax
ND 58505-0599.
is less than 90% of the quarterly income tax
cannot be granted.
liability or is less than the prior year’s North
Which form to use
Dakota net tax liability divided by four.
How to pay
If payment for estimated income tax is
If estimated payments for the federal return
to be made by check or money order, the
Do not comingle estimated income tax
were made using the adjusted seasonal
Form 40-ES voucher must be used to ensure
payments with any other payment to
installment method or annualized income
that proper credit for the payment is applied
the North Dakota Offi ce of State Tax
installment method as provided for in IRC
to the correct account.
Commissioner.
of 1986, as amended, Section 6655(e), the
amount of each quarterly payment due (for
If payment for estimated income tax is
If payment is to be made electronically, do
Line 4) is calculated in the same manner
to be made by check or money order,
not use the Form 40-ES voucher.
as for Federal Form 2220, which must be
make it payable to North Dakota State Tax
attached in that situation.
Commissioner.
The Underpayment of Estimated North
Time for fi ling
Payment for estimated income tax may
Dakota Income Tax by Corporations Form
be made by electronic funds transfer.
The fi rst estimated income tax payment is
40-UT must be attached to the North Dakota
Information regarding electronic payments
due no later than April 15 following the close
Corporation Income Tax Return, Form 40
can be found on the department’s web site at
of the calendar year.
when fi ling. The Form 40-UT is located within
, under Corporate Income,
Corporations reporting on a fi scal year basis
the Form 40 booklet.
Electronic Payment, EFT.
must pay the fi rst estimated tax installment
no later than the 15th day of the fourth
Interest
month following the close of their fi scal year.
Amendments to estimated income
The State Tax Commissioner will notify
No less than one-fourth of the estimated
tax
the taxpayer of any interest owed on any
income tax must be paid with the fi rst
underpayment of estimated income tax. If
If it is found that the total estimated income
installment and with each of the three
desired, interest owed may be computed
tax is more or less than originally determined,
remaining installments on the 15th day of
by the taxpayer on Form 40-UT and added
adjust the next installment accordingly.
the sixth and ninth months of the taxable
to the 2012 corporation income tax liability
year and the fi rst month of the following
on Form 40, Page 1. Interest is calculated
year.
Overpayment of estimated tax
at the rate of 12% per annum from the
installment due date to the earlier of the
An overpayment of estimated income tax
date the estimated tax is paid or the due
from the prior taxable year may be credited
date (without extension) of the return.
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: 2013
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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