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North Dakota Corporation Estimated Tax Form
Extracted from PDF file 2024-north-dakota-form-40-es.pdf, last modified August 2023Corporation Estimated Tax Form
ESTIMATED INCOME TAX - CORPORATIONS Form 40-ES OFFICE OF STATE TAX COMMISSIONER 2024 SFN 28716 (12-2023) General instructions Who must pay estimated tax If a corporation’s estimated state income tax liability (after any withholding) exceeds $5,000 and previous year’s state income tax liability exceeded $5,000 (before any withholding or estimated payments), the corporation is required to make an estimated tax payment of at least one-fourth of the amount due on each of four prescribed dates. Where to file Estimated income tax payments should be mailed to Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505‑0599. Which form to use If payment for estimated income tax is to be made by check or money order, the Form 40‑ES voucher must be used to ensure that proper credit for the payment is applied to the correct account. If payment is to be made electronically, do not use the Form 40-ES voucher. Time for filing The first estimated income tax payment is due no later than April 15 following the close of the calendar year. Corporations reporting on a fiscal year basis must pay the first estimated tax installment no later than the 15th day of the fourth month following the close of their fiscal year. No less than one-fourth of the estimated income tax must be paid with the first installment and with each of the three remaining installments on the 15th day of the sixth and ninth months of the taxable year and the first month of the following year. Estimated payments for short period returns Estimated payments for short period returns of less than 120 days are not required. For short period returns in excess of 120 days, if the short period ends prior to any remaining due dates for payment of estimated tax, the final estimated tax payment is due on the 15th day of the last month of the short period. A corporation filing on a fiscal year basis or on a short period return must enter the tax year beginning and ending dates on the Form 40-ES voucher, otherwise leave blank. Extension of time to pay estimated tax cannot be granted. How to pay Application of estimated income tax payments All payments submitted as 2023 estimated income tax and any overpayment credited from the 2022 taxable year must be reported on the 2023 North Dakota Corporation Income Tax Return Form 40. If any income tax was withheld from oil and gas royalties, unless demonstrated otherwise, onefourth of the total amount withheld is deemed to have been paid by each quarter’s payment due date. Understatement of estimated income tax Do not comingle estimated income tax payments with any other payment to the North Dakota Office of State Tax Commissioner. If payment for estimated income tax is to be made by check or money order, make it payable to North Dakota State Tax Commissioner. Payment for estimated income tax may be made electronically using an ACH credit, electronic check, debit card, or credit card. To make an electronic payment or for information regarding an ACH credit, go to the department’s website at www.tax.nd.gov. Estimated income tax payments can also be made using ACH “Debits when filing the 2023 return electronically using the Modernized e-File program. The payment information is entered when completing the 2023 return. Amendments to estimated income tax If it is found that the total estimated income tax is more or less than originally determined, adjust the next installment accordingly. Overpayment of estimated tax An overpayment of estimated income tax from the prior taxable year may be credited to the current year’s estimated payments. The amount of the 2023 overpayment will be applied to the first installment for 2024. Interest charges will apply if the estimated income tax payment for any quarter (including overpayments from prior quarters) is less than 90% of the quarterly income tax liability or is less than the prior year’s North Dakota net tax liability divided by four. If the underpayment interest applies, please see Form 40-UT found on our website at www.tax.nd.gov/forms. Interest Our office will notify the taxpayer of any interest owed on any underpayment of estimated income tax. If desired, interest owed may be computed by the taxpayer on Form 40-UT and added to the 2023 corporation income tax liability on Form 40, Page 1. Interest is calculated at the rate of 12% per annum from the installment due date to the earlier of the date the estimated tax is paid or the due date (without extension) of the return. Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of a social security number or Federal Employer Identification Number (FEIN) on this form is required under N.D.C.C. §§ 57-01-15 and 57-38-32, and will be used for tax reporting, identification, and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number or FEIN may delay or prevent the processing of this form. ▼ Detach here and mail with payment ▼ FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner 2024 SFN 28716 (12-2023) Do not use this voucher if paying electronically Name Of Corporation As It Will Appear On Form 40 Mailing Address City, State, ZIP Code Federal Employer Identification Number . . . ► Tax Year Beginning (mm/dd/yyyy) . . . . . . . . ► Tax Year Ending (mm/dd/yyyy) . . . . . . . . ► Payment Amount ► • Mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 $ • Make payable to: ND State Tax Commissioner • Write "2024 40-ES" on check CIT ▼ Detach here and mail with payment ▼ FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner 2024 SFN 28716 (12-2023) Do not use this voucher if paying electronically Name Of Corporation As It Will Appear On Form 40 Mailing Address City, State, ZIP Code Federal Employer Identification Number . . . ► Tax Year Beginning (mm/dd/yyyy) . . . . . . . . ► Tax Year Ending (mm/dd/yyyy) . . . . . . . . ► Payment Amount ► • Mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 $ • Make payable to: ND State Tax Commissioner • Write "2024 40-ES" on check CIT ▼ Detach here and mail with payment ▼ FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner 2024 SFN 28716 (12-2023) Do not use this voucher if paying electronically Name Of Corporation As It Will Appear On Form 40 Mailing Address City, State, ZIP Code Federal Employer Identification Number . . . ► Tax Year Beginning (mm/dd/yyyy) . . . . . . . . ► Tax Year Ending (mm/dd/yyyy) . . . . . . . . ► Payment Amount ► • Mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 $ • Make payable to: ND State Tax Commissioner • Write "2024 40-ES" on check CIT ▼ Detach here and mail with payment ▼ FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner 2024 SFN 28716 (12-2023) Do not use this voucher if paying electronically Name Of Corporation As It Will Appear On Form 40 Mailing Address City, State, ZIP Code Federal Employer Identification Number . . . ► Tax Year Beginning (mm/dd/yyyy) . . . . . . . . ► Tax Year Ending (mm/dd/yyyy) . . . . . . . . ► Payment Amount ► • Mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 $ • Make payable to: ND State Tax Commissioner • Write "2024 40-ES" on check CIT
Form 40-ES - Estimated Income Tax - Corporations (2024)
More about the North Dakota Form 40-ES Corporate Income Tax Estimated TY 2024
We last updated the Corporation Estimated Tax Form in March 2024, so this is the latest version of Form 40-ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 40-ES directly from TaxFormFinder. You can print other North Dakota tax forms here.
Other North Dakota Corporate Income Tax Forms:
TaxFormFinder has an additional 44 North Dakota income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 58 Booklet | Form 58 Partnership Income Tax Booklet |
| Form 58 Schedule K-1 | Partner's Share of ND Income, Deductions, Adjustments, Credits |
| Form 60 | S Corp Income Tax Return |
| Form 60 Booklet | Form 60 Booklet - S Corporation Income Tax |
| Form 38 | Fiduciary Income Tax Return |
View all 45 North Dakota Income Tax Forms
Form Sources:
North Dakota usually releases forms for the current tax year between January and April. We last updated North Dakota Form 40-ES from the Office of State Tax Commissioner in March 2024.
Form 40-ES is a North Dakota Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of North Dakota Form 40-ES
We have a total of ten past-year versions of Form 40-ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2024 Form 40-ES
Form 40-ES - Estimated Income Tax - Corporations (2024)
2023 Form 40-ES
Form 40-ES - Estimated Income Tax - Corporations (2024)
2022 Form 40-ES
Form 40-ES (2022) - Estimated Income Tax - Corporations
2020 Form 40-ES
Form 40-ES Estimated Income Tax For Corporations 2020
2018 Form 40-ES
Form 40-ES - Estimated Income Tax for Corporations for the 2018 Tax Year
2016 Form 40-ES
Form 40-ES - Estimated Income Tax for Corporations
2015 Form 40-ES
Form 40-ES - Estimated Income Tax for Corporations
2013 Form 40-ES
Form 40-ES - Estimated Income Tax For Corporations
2012 Form 40-ES
Form 40-ES - Estimated Income Tax For Corporations
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