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North Dakota Free Printable Form ND-1ES - Estimated Income Tax - Individuals (2024) for 2024 North Dakota Estimated Income Tax - Individuals

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Estimated Income Tax - Individuals
Form ND-1ES - Estimated Income Tax - Individuals (2024)

ESTIMATED INCOME TAX - INDIVIDUALS Form ND-1ES OFFICE OF STATE TAX COMMISSIONER 2024 SFN 28709 (12-2023) Purpose of form Use this form to calculate and pay estimated North Dakota individual income tax. Individuals generally must pay their income tax in one of two ways—through the withholding of income tax from their paychecks or through the payment of estimated tax. If you receive earnings from selfemployment, interest, dividends, rents, and other types of income not subject to withholding, you may have to pay estimated tax. Who must pay estimated tax? You must pay estimated North Dakota income tax for the 2024 tax year if all four of the following conditions apply: 1. You are required to pay estimated federal income tax for the 2024 tax year. This condition applies whether or not you actually make the required payment of estimated tax to the Internal Revenue Service. 2. Your net tax liability for the 2023 tax year was equal to or more than $1,000. Note: If you were not required to file a North Dakota income tax return for the 2023 tax year, your net tax liability for 2023 is zero for this purpose. 3. You expect to owe (after subtracting your estimated North Dakota income tax withholding) an amount equal to or more than $1,000 for the 2024 tax year. 4. You expect your estimated North Dakota income tax withholding for the 2024 tax year to be less than the smaller of: a. 90% of your net tax liability for the 2024 tax year. Note: Substitute 66 2/3% if a qualified farmer. See “Farmer” under “Payment amounts and due dates” later in these instructions. b. 100% of your net tax liability for the 2023 tax year. Note: If you moved into North Dakota during 2023 and had no income from North Dakota prior to the move, part b does not apply; you must satisfy the 90% threshold in part a. How to determine your estimated tax Complete the worksheet on page 2 to determine if you have to pay estimated tax for 2024. For line 1 of the worksheet, estimate your federal taxable income using the 2024 Form 1040-ES, the federal estimated tax form for individuals. For lines 2, 4 and 7 of the worksheet, see the instructions to the 2023 Form ND-1 and 2023 Schedule ND-1TC. tax in equal payments over the remaining installment due dates following the receipt of income from North Dakota sources. Married persons filing separate returns. If you are married and plan to file separate federal and North Dakota income tax returns for the 2024 tax year, you and your spouse must make separate estimated tax payments based on your separate incomes. Each of you should obtain and complete Form ND-1ES to determine your separate estimated tax payments. Electronic payment. For convenience and security and knowing your payment was timely received by our office, pay online with an electronic check or a debit or credit card. To make an electronic payment, go to www.tax.nd.gov and select “Make A Payment.” If paying electronically, do not use the payment vouchers attached to this form. Payment amounts and due dates In general, one-fourth (25%) of the total estimated tax that you are required to pay (from line 14 of the worksheet) must be paid by each of the following due dates:  1st installment  2nd installment  3rd installment  4th installment April June September January 15, 15, 15, 15, 2024 2024 2024 2025 The above due dates apply if your tax year is a calendar year—January 1 through December 31, 2024. However, if you file on a fiscal year basis, the installments are due on the 15th day of the 4th, 6th, and 9th months of the current tax year, and the 15th day of the 1st month of the following tax year. If any installment due date falls on a Saturday, Sunday, or legal holiday, the installment is not due until the next business day. Farmer. If you qualify as a farmer for federal estimated income tax purposes for the 2024 tax year, you may pay your estimated tax according to the general rules explained above, or you may pay the full amount of your estimated tax due by January 15, 2025. Note: Regardless of the option chosen, you have until the regular due date (generally, April 15, 2025) to file your 2024 North Dakota individual income tax return. Note: The tax calculation in the worksheet (on page 2) does not take into account the 3­‑year elected farm income averaging on Schedule ND-1FA. Part-year requirement. If you are a full-year nonresident or you changed your residence to North Dakota during the 2024 tax year, and you do not receive income from North Dakota sources until after the first installment due date (generally, April 15, 2024), you must pay the required estimated How and where to pay Payment by check or money order. If you choose to pay by check or money order, make it payable to “ND State Tax Commissioner.” To ensure proper credit to your account, write the last four digits of your social security number and “2024 ND-1ES” on your check or money order. Detach and complete the applicable installment’s payment voucher. Mail your payment and voucher to: Office of State Tax Commissioner PO Box 5622 Bismarck, ND 58506-5622 A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number. A check drawn on a foreign bank (except one in Canada) cannot be accepted. Underpayment or late payment interest Interest may be charged if you do not pay enough estimated tax, or if you do not make the payment on time or in the required amount. This applies even if you have a refund on your 2024 North Dakota individual income tax return. Interest is calculated at the rate of 12% per year from the installment due date to the earlier of the date the estimated tax is paid or the regular due date of the return (generally, April 15, 2025). Need help? If you have questions or need forms, see page 3 of this form for how to contact us. 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 57-38-62, 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. 2024 Form ND-1ES SFN 28709 (12-2023), Page 2 2024 estimated income tax worksheet—individuals 1. Estimated federal taxable income for the 2024 tax year (from worksheet in 2024 Federal Form 1040-ES)........................................................................................................................ 1 ________________ 2. Addition adjustments—see the 2023 Form ND-1 instruction booklet (lines 2 through 4) for addition adjustments........................................................................................................... 2 ________________ 3. Balance (Add lines 1 and 2)...................................................................................................... 3 ________________ 4. Subtraction adjustments—see the 2023 Form ND-1 instruction booklet (lines 6 through 16) for subtraction adjustments...................................................................................................... 4 ________________ 5. North Dakota taxable income (Subtract line 4 from line 3)............................................................ 5 ________________ 6. North Dakota income tax—calculate the tax for the amount on line 5 as follows............................... 6 ________________ • If you (and your spouse, if filing jointly) were full-year residents, calculate the tax using the applicable 2024 Tax Rate Schedule below. • If you (or your spouse, if filing jointly) was a full-year nonresident or a part-year resident, complete lines 15 through 19 below. 7. Credits—see the 2023 Form ND-1 instruction booklet (lines 20 through 23) for allowable credits 7 ________________ 8. Net tax liability (Subtract line 7 from line 6)................................................................................ 8 ________________ 9. Estimated North Dakota income tax withholding for the 2024 tax year............................................ 9 ________________ 10. Balance due (Subtract line 9 from line 8). If the amount on this line is less than $1,000, stop here; you do not have to pay estimated tax......................................................................... 10 ________________ 11. Multiply line 8 by 90% (.90) [or 66 2/3% (.6667) if a qualified farmer]......... 11 ________________ 12. Net tax liability from 2023 Form ND-1, line 25. If you were not required to file a 2023 return, enter 0. If the amount on this line is less than $1,000, stop here; you do not have to pay estimated tax............................ 12 ________________ 13. Enter the smaller of line 11 or line 12. However, if you moved into North Dakota during the 2023 tax year and had no income from North Dakota prior to the move, enter the amount from line 11. If line 9 is equal to or greater than the amount on this line, stop here; you do not have to pay estimated tax......................................................................................... 13 ________________ 14. Minimum annual payment (Subtract line 9 from line 13). Divide this amount by 4 to determine the amount to pay on each installment due date. See “Payment amounts and due dates” in the instructions on page 1 for the due dates and for exceptions to paying in four installments............ 14 ________________ Full-year nonresident or part-year resident tax calculation only (lines 15 through 19) 15. Calculate the tax for the amount on line 5 using the applicable 2024 Tax Rate Schedule below........... 15 ________________ 16. Income from North Dakota sources. Enter the portion of your estimated federal adjusted gross income that is reportable to North Dakota (reduced by amount from line 4 above).................................................... 16 ________________ 17. Estimated federal adjusted gross income (reduced by U.S. obligation interest)................................................................................ 17 ________________ 18. North Dakota income ratio (Divide line 16 by line 17. Round to nearest two decimal places. If line 16 is more than line 17, enter 1.00).................................................................................. 18 ________________ 19. Multiply line 15 by line 18. Enter this amount on line 6 above........................................................ 19 ________________ 2024 Forms ND-1 and ND-EZ Tax Rate Schedules Single Married filing jointly and qualifying surviving spouse If North Dakota taxable income is: If North Dakota taxable income is: Over But not over Your tax is: $ 0 $ 47,150 $...... 0.00 + 0.00% of North Dakota taxable income 47,150 238,200.......... 0.00 + 1.95% of amount over $ 47,150 238,200.....................3,725.48 + 2.50% of amount over 238,200 Married filing separately If North Dakota taxable income is: Over But not over Your tax is: $ 0 $ 39,375 $...... 0.00 + 0.00% of North Dakota taxable income 39,375 144,975.. $...... 0.00 + 1.95% of amount over $ 39,375 144,975 ....................2,059.20 + 2 .50% of amount over 144,975 Over But not over Your tax is: $ 0 $ 78,775 $...... 0.00 + 0.00% of North Dakota taxable income 78,775 289,975........... 0.00 + 1.95% of amount over $ 78,775 289,975........................ 4,118.40 + 2.50% of amount over 289,975 Head of household If North Dakota taxable income is: Over But not over Your tax is: $ 0 $ 63,175 $...... 0.00 + 0.00% of North Dakota taxable income 63,175 264,100........... 0.00 + 1.95% of amount over $ 63,175 264,100....................... 3,918.04 + 2.50% of amount over 264,100 2024 Form ND-1ES SFN 28709 (12-2023), Page 3 Call Write Questions: 701-328-1247 Forms: 701-328-1243 If speech or hearing impaired, call us through Relay North Dakota at 1-800-366-6888. Email Request forms, ask questions, or send messages to us via e­mail at [email protected] Website Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 Walk-in assistance Stop in to see us in person at our main office in Bismarck. State Capitol, 8th Floor Monday through Friday (except holidays) 8:00 a.m. to 5:00 p.m. tax.nd.gov Record of estimated tax payments for 2024 tax year Installment Payment number due date 1 Date paid 1 April 15, 2024 2 June 15, 2024 3 Sept. 15, 2024 4 Jan. 15, 2025 Check or money order number Amount paid Amount, if any, applied from 2023 return 2 Total amount paid Total estimated tax paid for 2024.......................................................................................... In the case of (1) a fiscal year filer, (2) a farmer, or (3) an individual whose estimated tax requirement does not begin until after April 15, 2024, see instructions for applicable due dates. 1 If you attached a statement to your 2023 North Dakota return electing to apply part or all of your 2023 overpayment to a quarter other than the first quarter of 2024, enter the overpayment on the applicable quarter’s line. 2 FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner Payment Voucher 1  Due April 15, 2024 SFN 28709 (12-2023) Do not use this voucher if paying electronically Name Spouse's Name Mailing Address Social Security Number . . . . . . . . . . . . .► Spouse's Social Security Number . . . . . ► City, State, ZIP Code Payment Amount ► Mail payment and voucher to: Office of State Tax Commissioner PO Box 5622 Bismarck, ND 58506-5622 2024 • $ Make payable to: ND State Tax Commissioner • Write last four digits of social security number and "2024 ND-1ES" on check IIT ▼ Detach here and mail with payment ▼ FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner Payment Voucher 2  Due June 15, 2024 SFN 28709 (12-2023) Do not use this voucher if paying electronically Name Spouse's Name Mailing Address Social Security Number . . . . . . . . . . . . .► Spouse's Social Security Number . . . . . ► City, State, ZIP Code Payment Amount ► Mail payment and voucher to: Office of State Tax Commissioner PO Box 5622 Bismarck, ND 58506-5622 2024 • $ Make payable to: ND State Tax Commissioner • Write last four digits of social security number and "2024 ND-1ES" on check IIT ▼ Detach here and mail with payment ▼ FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner Payment Voucher 3 SFN 28709 (12-2023)  Due September 15, 2024 Do not use this voucher if paying electronically Name Spouse's Name Mailing Address Social Security Number . . . . . . . . . . . . .► Spouse's Social Security Number . . . . . ► City, State, ZIP Code Payment Amount ► Mail payment and voucher to: Office of State Tax Commissioner PO Box 5622 Bismarck, ND 58506-5622 2024 • $ Make payable to: ND State Tax Commissioner • Write last four digits of social security number and "2024 ND-1ES" on check IIT ▼ Detach here and mail with payment ▼ FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER North Dakota Office of State Tax Commissioner Payment Voucher 4 SFN 28709 (12-2023)  Due January 15, 2025 Do not use this voucher if paying electronically Name Spouse's Name Mailing Address Social Security Number . . . . . . . . . . . . .► Spouse's Social Security Number . . . . . ► City, State, ZIP Code Payment Amount ► Mail payment and voucher to: Office of State Tax Commissioner PO Box 5622 Bismarck, ND 58506-5622 2024 • $ Make payable to: ND State Tax Commissioner • Write last four digits of social security number and "2024 ND-1ES" on check IIT
Extracted from PDF file 2024-north-dakota-form-nd-1es.pdf, last modified November 2023

More about the North Dakota Form ND-1ES Individual Income Tax Estimated TY 2024

You must pay estimated income tax if you are self employed or do not pay sufficient tax withholding. Estimated tax payments must be sent to the North Dakota Department of Revenue on a quarterly basis.

We last updated the Estimated Income Tax - Individuals in March 2024, so this is the latest version of Form ND-1ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ND-1ES directly from TaxFormFinder. You can print other North Dakota tax forms here.

Other North Dakota Individual 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
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Form ND-1 Booklet Form ND-1 and ND-EZ Instructions & Tax Tables
Form ND-1 Individual Income Tax Return
Form ND-EZ Individual Income Tax Form (EZ Version)
Form ND-1 Tables Tax Tables for Form ND-1

Download all ND tax forms 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 ND-1ES from the Office of State Tax Commissioner in March 2024.

Show Sources >

Form ND-1ES is a North Dakota Individual 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 Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of North Dakota Form ND-1ES

We have a total of eleven past-year versions of Form ND-1ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2024 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals (2024)

2023 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals (2023)

2022 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

2021 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

2020 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

2019 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

2018 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

2017 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

2015 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

Form ND-1ES - Estimated Income Tax - Individuals 2013 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals

Form ND-1ES - Estimated Income Tax - Individuals 2012 Form ND-1ES

Form ND-1ES - Estimated Income Tax - Individuals


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