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                             UNDERPAYMENT OR LATE PAYMENT OF
                            ESTIMATED INCOME TAX FOR INDIVIDUALS
                            NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER                                                      Schedule ND-1UT
                            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.
           A.    Qualified farmer exception                                                        C.   Federal 4th quarter exception
           B.    Federal annualized income installment method exception                            D.   Partial year exception 
                    (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
      during the 2022 tax year, enter the amount from line 2 and fill in this circle                                          .......          6 ______________
      If one of the exceptions in Part 1 applies, see the                                           1st Quarter    2nd Quarter 3rd Quarter       4th Quarter
      instructions to line 7 before completing the rest of this form.                               April 15, 2023 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 ...................                 9   __________NA   __________ __________  __________
 10.  Total paid. Add lines 8 and 9 ......................................................      10  __________ __________ __________  __________
 11.  Add lines 14 and 15 of previous column ......................................             11  __________NA   __________ __________  __________NA
 12. Overpayment.    If line 10 is greater than line 7, subtract line 7
      from line 10. Otherwise, enter -0- ..............................................         12  __________ __________ __________  __________NA
 13. Overpayment carryover.        If line 12 is greater than line 11,
      subtract line 11 from line 12. Otherwise, enter -0- .......................               13  __________ __________ __________  __________NA
 14. Underpayment carryover.        If line 11 is greater than line 12,
      subtract line 12 from line 11. Otherwise, enter -0- .......................               14  __________NA   __________ __________  __________NA
 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  ______________

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2023 Schedule ND-1UT
SFN 28704 (12-2023), Page 2

General instructions Instructions for Part 2 April 15, 2024, or the date the estimated
You may use Schedule ND-1UT to tax due is paid in full. In the case where
determine if you paid enough estimated Line 7 an overpayment is applied to offset
North Dakota income tax by the payment If one of the exceptions in Part 1 applies, an underpayment, the overpayment is
due dates and, if you didn’t, to calculate enter on this line the appropriate considered to have been applied as of
the amount of interest you must pay on amount(s) as follows: the payment due date for the quarter in
which the overpayment occurred.
the underpayment or late payment. The • If Item A applies, enter the amount
dates used on Schedule ND-1UT and in from line 6 in the 4th quarter column. In some cases, you may find it necessary
these instructions are for calendar year Enter zero in the first three columns. to compute the interest on a separate
filers. Fiscal year filers should substitute worksheet, in which case you should
corresponding dates. • If Item B applies, use the annualized skip lines 16a through 16d and enter the
federal taxable income determined separately computed interest on line 16e
Federal estimated income tax on the 2023 Federal Form 2210 in the appropriate column. Attach your
requirement. Do not complete to calculate an annualized North worksheet to Schedule ND-1UT.
Schedule ND-1UT unless you were Dakota taxable income. Include any
required to pay estimated federal income adjustments required or allowed For purposes of computing interest,
tax for the tax year. To determine if you under North Dakota tax law in the the amount paid for a quarter must
were required to pay estimated federal calculation. Enter the amount of be applied first to the amount due for
income tax for 2023, see the 2023 estimated North Dakota income that quarter. If the total amount paid
Federal Form 2210. tax due by each payment due date exceeds the amount due, the excess
calculated in the same manner as must be applied to offset an outstanding
Instructions for Part 1 under the federal annualized income underpayment, if any, from a previous
Following are descriptions of the installment method on Form 2210. quarter, starting with the earliest
exceptions to the regular computation of underpayment. In addition, in the case of
underpayment listed in Part 1. If one of • If Item C applies, enter 25% of the a late payment, the interest on line 16e
them applies, fill in the applicable circle. amount on line 6 in the 1st, 2nd and must be computed on the amount due on
3rd columns. Enter zero in the 4th line 7 less any tax withheld included on
Item A: Qualified farmer exception quarter column. line 8.
This exception applies if you qualified as
a farmer for federal estimated income tax • If Item D applies, the amount to
purposes in 2023 and you were required enter in each column depends on Line 16a
to pay estimated federal income tax for when you first received income from Except for a late payment or where an
the 4th quarter due on January 15, 2024. North Dakota sources in 2023. If you underpayment is offset by a subsequent
received the income after March 31 quarter’s overpayment, enter April 15,
Item B: Federal annualized income and before June 1, 2023, enter one- 2024. If there is a late payment and
installment method exception third of the amount on line 6 in the the amount of the payment equals or
This exception applies only if you used 2nd, 3rd, and 4th quarter columns. If exceeds the amount of estimated tax
the annualized income installment you received the income after May 31 due, enter the date of payment. If
method to calculate the amount of your and before September 1, 2023, enter an underpayment is fully offset by a
underpayment and penalty for federal one-half of the amount on line 6 in the subsequent quarter’s overpayment, enter
estimated income tax purposes for 3rd and 4th quarter columns. If you the payment due date for the quarter
2023. Attach a copy of the federal received the income after August 31, in which the overpayment occurred.
annualized income installment 2023, and before January 1, 2024, In other cases, more than one date
method worksheet (from 2023 enter the amount from line 6 in the may apply and it may be necessary
Federal Form 2210) showing the 4th quarter column. to compute the interest on a separate
amounts you computed for federal worksheet, in which case you should
purposes. Line 8 skip lines 16a through 16d and enter the
Enter the amount of estimated tax separately computed interest on line 16e
Item C: Federal 4th quarter paid and income tax withheld for each in the appropriate column. Attach your
exception quarter. Unless you can show otherwise, worksheet to Schedule ND-1UT.
This exception applies if you did not one-fourth of the total amount withheld
have to make the 4th quarter estimated is deemed to have been withheld by Line 17
federal income tax payment due on each payment due date. If you elected If there is an amount on this line, you
January 15, 2024, because you filed your to apply an overpayment from your may not file Form ND-EZ; you must file
2023 federal income tax return and paid 2022 North Dakota return to your 2023 Form ND-1. If there is an overpayment
the remaining federal income tax due by estimated tax, enter the overpayment on Form ND-1, line 29, any interest
February 1, 2024. in the 1st quarter column; however, if due on Schedule ND-1UT will reduce
Item D: Partial year exception you attached a statement to your 2022 the amount refunded to you. If there
This exception applies if you were a return requesting the overpayment to is a tax due on Form ND-1, line 33,
nonresident of North Dakota, or you be applied to another quarter, enter the any interest due on Schedule ND-1UT
moved into North Dakota during 2023, overpayment in the appropriate column. must be included in the balance due
and you did not receive income subject to be paid with your return. If there
is no overpayment or tax due on your
to North Dakota income tax until after Instructions for Part 3 return, and if the interest due on
April 15, 2023. Attach a statement Interest of 12% per year is charged on Schedule ND-1UT is $5.00 or more, the
describing your situation. an underpayment or late payment of interest due on Schedule ND-1UT must
estimated tax. Interest accrues from be included in the balance due, and a
the payment due date to the earlier of check or money order for this amount
must be submitted with your return.

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