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North Dakota Free Printable Schedule ND-1UT - Underpayment or Late Payment of Estimated Income Tax for Individuals (2023) for 2024 North Dakota Underpayment of Estimated Individual Income Tax

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Underpayment of Estimated Individual Income Tax
Schedule ND-1UT - Underpayment or Late Payment of Estimated Income Tax for Individuals (2023)

UNDERPAYMENT OR LATE PAYMENT OF ESTIMATED INCOME TAX FOR INDIVIDUALS Schedule ND-1UT NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER SFN 28704 (12-2023) 2023 Attach to Form ND-1 Your Name (First, MI, Last Name) Your Social Security Number IMPORTANT: • See the instructions before attempting to complete this form. • Do not complete this form unless you were required to pay estimated federal income tax for the 2023 tax year. See “Federal estimated income tax requirement” in General Instructions. Part 1 - Exceptions to regular computation of underpayment If one of the following exceptions applies, fill in the applicable circle, complete Parts 2 and 3 as instructed, and attach Schedule ND-1UT to your return.  Qualified farmer exception B.  Federal annualized income installment method exception A.  Federal 4th quarter exception D.  Partial year exception C. (Attach copy of 2023 Federal Form 2210) Part 2 - Computation of underpayment 1. Enter 2023 net tax liability (from 2023 Form ND-1, line 25, or Form ND-EZ, line 2)...................................... 1 ______________ 2. Multiply line 1 by 90% (.90) [or 66 2/3% (.6667) if a qualified farmer].................... 2 ______________ 3. Enter 2023 withholding (from 2023 Form ND-1, line 26, or Form ND-EZ, line 3).......................................... 3 ______________ 4. Subtract line 3 from line 1. If less than $1,000, no estimated tax payment was required for 2023; do not file this form .......................................................................................................... 4 ______________ 5. Enter 2022 net tax liability (from 2022 Form ND-1, line 25, or 2022 Form ND-EZ, line 2). If no return was required .to be filed for 2022, enter -0-. If less than $1,000, no estimated tax payment was required for 2023; do not file this form..................................................................................... 5 ______________ 6. Required payment. Enter smaller of line 2 or line 5. However, if you moved into North Dakota  ........ 6 ______________ during the 2022 tax year, enter the amount from line 2 and fill in this circle If one of the exceptions in Part 1 applies, see the instructions to line 7 before completing the rest of this form. 1st Quarter April 15, 2023 2nd Quarter 3rd Quarter 4th Quarter June 15, 2023 Sept. 15, 2023 Jan. 15, 2024 7. Enter 25% of line 6 in each column (or, if an exception in Part 1 applies, enter the amount per instructions to line 7).......... 7 __________ __________ __________ __________ 8. Enter estimated tax paid and tax withheld (See instructions).......... 8 __________ __________ __________ __________ Complete lines 9 through 15 of one column before going to next column. Lines marked “NA” do not apply. 9. Enter amount, if any, from line 13 of previous column.................... NA 9 __________ __________ __________ __________ 10. Total paid. Add lines 8 and 9....................................................... 10 __________ __________ __________ __________ 11. Add lines 14 and 15 of previous column....................................... NA NA 11 __________ __________ __________ __________ 12. Overpayment. If line 10 is greater than line 7, subtract line 7 NA from line 10. Otherwise, enter -0-............................................... 12 __________ __________ __________ __________ 13. Overpayment carryover. If line 12 is greater than line 11, subtract line 11 from line 12. Otherwise, enter -0- ....................... 14. Underpayment carryover. If line 11 is greater than line 12, subtract line 12 from line 11. Otherwise, enter -0- ....................... NA 13 __________ __________ __________ __________ NA NA 14 __________ __________ __________ __________ 15. Underpayment. If line 7 is greater than line 10, subtract line 10 from line 7. Otherwise, enter -0-....................................... 15 __________ __________ __________ __________ Part 3 - Computation of interest (See instructions) 16. a. Date of payment (See instructions)......................................... 16a __________ __________ __________ __________ b. Number of days from the payment due date to the date on line 16a.................................................................... 16b __________ __________ __________ __________ c. Divide line 16b by 365 and round to three decimal places........... 16c . 0. 0. 0. d. Multiply line 16c by 12% (.12) and round to three decimal places..................................................................... 16d . . . . e. Multiply line 15 by line 16d..................................................... 16e __________ __________ __________ __________ 17. Total interest. Add the amounts in all four columns on line 16e. Enter this amount on Form ND-1, line 37. (See instructions)............................................................................................. 17 ______________ 023 Schedule ND-1UT 2 SFN 28704 (12-2023), Page 2 General instructions You may use Schedule ND-1UT to determine if you paid enough estimated North Dakota income tax by the payment due dates and, if you didn’t, to calculate the amount of interest you must pay on the underpayment or late payment. The dates used on Schedule ND‑1UT and in these instructions are for calendar year filers. Fiscal year filers should substitute corresponding dates. Federal estimated income tax requirement. Do not complete Schedule ND-1UT unless you were required to pay estimated federal income tax for the tax year. To determine if you were required to pay estimated federal income tax for 2023, see the 2023 Federal Form 2210. Instructions for Part 1 Following are descriptions of the exceptions to the regular computation of underpayment listed in Part 1. If one of them applies, fill in the applicable circle. Item A: Qualified farmer exception This exception applies if you qualified as a farmer for federal estimated income tax purposes in 2023 and you were required to pay estimated federal income tax for the 4th quarter due on January 15, 2024. Item B: Federal annualized income installment method exception This exception applies only if you used the annualized income installment method to calculate the amount of your underpayment and penalty for federal estimated income tax purposes for 2023. Attach a copy of the federal annualized income installment method worksheet (from 2023 Federal Form 2210) showing the amounts you computed for federal purposes. Item C: Federal 4th quarter exception This exception applies if you did not have to make the 4th quarter estimated federal income tax payment due on January 15, 2024, because you filed your 2023 federal income tax return and paid the remaining federal income tax due by February 1, 2024. Item D: Partial year exception This exception applies if you were a nonresident of North Dakota, or you moved into North Dakota during 2023, and you did not receive income subject to North Dakota income tax until after April 15, 2023. Attach a statement describing your situation. Instructions for Part 2 Line 7 If one of the exceptions in Part 1 applies, enter on this line the appropriate amount(s) as follows: • If Item A applies, enter the amount from line 6 in the 4th quarter column. Enter zero in the first three columns. • If Item B applies, use the annualized federal taxable income determined on the 2023 Federal Form 2210 to calculate an annualized North Dakota taxable income. Include any adjustments required or allowed under North Dakota tax law in the calculation. Enter the amount of estimated North Dakota income tax due by each payment due date calculated in the same manner as under the federal annualized income installment method on Form 2210. • If Item C applies, enter 25% of the amount on line 6 in the 1st, 2nd and 3rd columns. Enter zero in the 4th quarter column. • If Item D applies, the amount to enter in each column depends on when you first received income from North Dakota sources in 2023. If you received the income after March 31 and before June 1, 2023, enter onethird of the amount on line 6 in the 2nd, 3rd, and 4th quarter columns. If you received the income after May 31 and before September 1, 2023, enter one-half of the amount on line 6 in the 3rd and 4th quarter columns. If you received the income after August 31, 2023, and before January 1, 2024, enter the amount from line 6 in the 4th quarter column. Line 8 Enter the amount of estimated tax paid and income tax withheld for each quarter. Unless you can show otherwise, one-fourth of the total amount withheld is deemed to have been withheld by each payment due date. If you elected to apply an overpayment from your 2022 North Dakota return to your 2023 estimated tax, enter the overpayment in the 1st quarter column; however, if you attached a statement to your 2022 return requesting the overpayment to be applied to another quarter, enter the overpayment in the appropriate column. Instructions for Part 3 Interest of 12% per year is charged on an underpayment or late payment of estimated tax. Interest accrues from the payment due date to the earlier of April 15, 2024, or the date the estimated tax due is paid in full. In the case where an overpayment is applied to offset an underpayment, the overpayment is considered to have been applied as of the payment due date for the quarter in which the overpayment occurred. In some cases, you may find it necessary to compute the interest on a separate worksheet, in which case you should skip lines 16a through 16d and enter the separately computed interest on line 16e in the appropriate column. Attach your worksheet to Schedule ND‑1UT. For purposes of computing interest, the amount paid for a quarter must be applied first to the amount due for that quarter. If the total amount paid exceeds the amount due, the excess must be applied to offset an outstanding underpayment, if any, from a previous quarter, starting with the earliest underpayment. In addition, in the case of a late payment, the interest on line 16e must be computed on the amount due on line 7 less any tax withheld included on line 8. Line 16a Except for a late payment or where an underpayment is offset by a subsequent quarter’s overpayment, enter April 15, 2024. If there is a late payment and the amount of the payment equals or exceeds the amount of estimated tax due, enter the date of payment. If an underpayment is fully offset by a subsequent quarter’s overpayment, enter the payment due date for the quarter in which the overpayment occurred. In other cases, more than one date may apply and it may be necessary to compute the interest on a separate worksheet, in which case you should skip lines 16a through 16d and enter the separately computed interest on line 16e in the appropriate column. Attach your worksheet to Schedule ND-1UT. Line 17 If there is an amount on this line, you may not file Form ND-EZ; you must file Form ND‑1. If there is an overpayment on Form ND-1, line 29, any interest due on Schedule ND‑1UT will reduce the amount refunded to you. If there is a tax due on Form ND-1, line 33, any interest due on Schedule ND-1UT must be included in the balance due to be paid with your return. If there is no overpayment or tax due on your return, and if the interest due on Schedule ND‑1UT is $5.00 or more, the interest due on Schedule ND-1UT must be included in the balance due, and a check or money order for this amount must be submitted with your return.
Extracted from PDF file 2023-north-dakota-schedule-nd-1ut.pdf, last modified August 2023

More about the North Dakota Schedule ND-1UT Individual Income Tax Estimated TY 2023

If you failed to pay or underpaid your estimated taxes for the past tax year, you must file form ND-1UT to calculate any interest or penalties due with your income tax return.

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

Related 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. These related forms may also be needed with the North Dakota Schedule ND-1UT.

Form Code Form Name
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Schedule ND-1PSC Nonprofit Private School Tax Credits for Individuals
Schedule ND-1CR Credit for Income Tax Paid to Another State
Schedule ND-1TC Tax Credits
Schedule ND1-PG Planned Gift Tax Credit
Schedule ND-1CS Calculation of Tax on Proceeds from Sale of Income Tax Credit
Schedule ND-1FA 3-Year Averaging Method for Elected Farm Income
Schedule ND-1FC Family Member Care Credit
Schedule ND-1PG Planned Gift Tax Credit
Schedule ND-1QEC Qualified Endowment Fund Tax Credit

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 Schedule ND-1UT from the Office of State Tax Commissioner in February 2024.

Show Sources >

Schedule ND-1UT 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 Schedule ND-1UT

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


2023 Schedule ND-1UT

Schedule ND-1UT - Underpayment or Late Payment of Estimated Income Tax for Individuals (2023)

2022 Schedule ND-1UT

Schedule ND-1UT - Underpayment Or Late Payment Of Estimated Income Tax For Individuals (2022)

2021 Schedule ND-1UT

Schedule ND-1UT 2021 - Underpayment Or Late Payment Of Estimated Income Tax For Individuals

2020 Schedule ND-1UT

Schedule ND-1UT - Underpayment Or Late Payment Of Estimated Income Tax For Individuals

2019 Schedule ND-1UT

Schedule ND-1UT Underpayment or Late Payment of Estimated Income Tax For Individuals 2019

2018 Schedule ND-1UT

Schedule ND-1UT - Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

2017 Schedule ND-1UT

Schedule ND-1UT - Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

2016 Schedule ND-1UT

Schedule ND-1UT - Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

2015 Schedule ND-1UT

Schedule ND-1UT - Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

Schedule ND-1UT - Calculation of Interest on Underpayment of Late Payment of Estimated Income Tax for Individuals 2013 Schedule ND-1UT

Schedule ND-1UT - Calculation of Interest on Underpayment of Late Payment of Estimated Income Tax for Individuals

Schedule ND-1UT - Calculation of interest on underpayment or late payment of estimated income tax for individuals 2011 Schedule ND-1UT

Schedule ND-1UT - Calculation of interest on underpayment or late payment of estimated income tax for individuals


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