North Dakota Estimated Income Tax - Individuals

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