S CORPORATION ESTIMATED TAX PAYMENT VOUCHER                                               Form 60-ES
                   OFFICE OF STATE TAX COMMISSIONER
                   SFN 28737 (12-2022)
                                                                                                                   2023

Purpose                               Electronic payment options.                        Need help?
An S corporation may, but is not      Instead of paying by check or money 
                                                                                         Phone: 701-328-1258
required to, make estimated tax       order with this payment voucher, the 
                                                                                                     Speech or hearing        
payments of income tax expected to    payment may be made electronically 
                                                                                                     impaired—800-366-6888
be due on Form 60. This form is for   with an electronic check, a debit or 
the 2023 tax year.                    credit card, or an Automated Clearing              Email:  individualtax@nd.gov
                                      House (ACH) credit transaction.                     
                                                                                         Privacy Act Notification. In compliance 
How to make payment                   To pay electronically, or for more                 with the Privacy Act of 1974, disclosure of a 
If paying by check or money order,    information, go to www.tax.nd.gov                  social security number or Federal Employer 
make it payable to “ND State Tax      and select “Make A Payment.”                       Identification Number (FEIN) on this form 
Commissioner” and write last                                                             is required under N.D.C.C. §§ 57-01-15, 
                                                                                         57-38-01.4, and 57-38-31.1, and will be 
four digits of federal employer       If paying electronically, do not                   used for tax reporting, identification, and 
identification number (FEIN) and      use this payment voucher.                          administration of North Dakota tax laws. 
“2022 60-ES” on it. Complete the                                                         Disclosure is mandatory. Failure to provide the 
payment voucher below, detach it                                                         social security number or FEIN may delay or 
from this page, and mail it with the                                                     prevent the processing of this form.
check or money order to:
  Office of State Tax Commissioner
  600 E. Boulevard Ave., Dept. 127                                                        Record of payment
  Bismarck, ND 58505-0599
                                                                                          Record the payment here and place 
                                                                                          in 2023 tax records
Only a check drawn on a U.S. or 
Canadian bank in U.S. dollars and 
using a standard 9-digit routing                                                            Date of payment: ____________
number is accepted.
                                                                                            Check number: ______________

                                                                                            Amount paid:  _______________

                                      ▼ Detach here and mail with payment ▼

FORM 60-ES  S CORPORATION ESTIMATED TAX PAYMENT VOUCHER                                                            2023
North Dakota Office of State Tax Commissioner
SFN 28737 (12-2022)
Do not use this voucher if paying electronically
Name Of Corporation As It Will Appear On Form 60                       Federal Employer
                                                                       Identification Number . . . ►
Mailing Address
                                                                       Tax Year Beginning
                                                                       (mm/dd/yyyy) . . . . . . . . ►
City, State, ZIP Code
                                                                       Tax Year Ending
                                                                       (mm/dd/yyyy) . . . . . . . . ►

                                                                       Payment Amount  ►  $

• Mail payment and voucher to:  Office of State Tax Commissioner                • Make payable to:
                                               600 E. Boulevard Ave., Dept. 127   ND State Tax Commissioner
                                               Bismarck, ND 58505-0599                                             SCO
                                                                                • Write "2023 60-ES" on check