PDF document

- 1 -

Form North Dakota Office of State Tax Commissioner
ND-1ES Estimated income tax —individuals 2019

Purpose of form Married persons filing separate returns. How and where to pay
Use this form to calculate and pay If you are married and plan to file separate
estimated North Dakota individual income federal and North Dakota income tax returns Electronic payment. For convenience and
tax. Individuals generally must pay their for the 2019 tax year, you and your spouse security and knowing your payment was
income tax in one of two ways—through must make separate estimated tax payments timely received by our office, pay online
the withholding of income tax from their based on your separate incomes. Each of you with an electronic check or a debit or credit
paychecks or through the payment of should obtain and complete Form ND-1ES card. The electronic check option is free. A
estimated tax. If you receive earnings from to determine your separate estimated tax convenience fee is charged by the service
self-employment, interest, dividends, rents, payments. provider for the debit or credit card option,
and other types of income not subject to none of which goes to the State of North
withholding, you may have to pay estimated Payment amounts and Dakota. To pay online, go to
www.nd.gov/tax/payment.
tax. due dates
In general, one-fourth (25%) of the total If paying electronically, do not use the
Who must pay estimated tax that you are required to pay payment vouchers attached to this form.
estimated tax? (from line 14 of the worksheet) must be paid
You must pay estimated North Dakota income by each of the following due dates: Payment by check or money order. If you
choose to pay by check or money order, make
tax for the 2019 tax year if all four of the ● 1st installment April 15, 2019 it payable to “ND State Tax Commissioner.”
following conditions apply: ● 2nd installment June 15, 2019 To ensure proper credit to your account, write
1. You are required to pay estimated federal ● 3rd installment September 15, 2019 the last four digits of your social security
income tax for the 2019 tax year. This ● 4th installment January 15, 2020 number and “2019 ND-1ES” on your check
condition applies whether or not you or money order. Detach and complete the
actually make the required payment of The above due dates apply if your tax year applicable installment’s payment voucher.
estimated tax to the Internal Revenue is a calendar year—January 1 through Mail your payment and voucher to:
Service. December 31, 2019. However, if you file on
a fiscal year basis, the installments are due on Office of State Tax Commissioner
2. Your net tax liability for the 2018 tax year the 15th day of the 4th, 6th, and 9th months PO Box 5622
was equal to or more than $1,000. of the current tax year, and the 15th day of Bismarck, ND 58506-5622
Note: If you were not required to file a the 1st month of the following tax year. If
North Dakota income tax return for the any installment due date falls on a Saturday, A check must be drawn on a U.S. or Canadian
2018 tax year, your net tax liability for Sunday, or legal holiday, the installment is not bank, be in U.S. dollars, and use a standard
2018 is zero for this purpose. due until the next business day. 9-digit routing number. A check drawn on a
foreign bank (except one in Canada) cannot be
your estimated North Dakota income tax Farmer.
3. You expect to owe (after subtracting If you qualify as a farmer for federal accepted.
estimated income tax purposes for the 2019
withholding) an amount equal to or more tax year, you may pay your estimated tax
than $1,000 for the 2019 tax year. according to the general rules explained Underpayment or late
4. You expect your estimated North Dakota above, or you may pay the full amount of your payment interest
income tax withholding for the 2019 tax estimated tax due by January 15, 2020. Interest may be charged if you do not pay
year to be less than the smaller of: Note: Regardless of the option chosen, you enough estimated tax, or if you do not make
a. 90% of your net tax liability for the have until the regular due date (generally, the payment on time or in the required amount.
2019 tax year. April 15, 2020) to file your 2019 North This applies even if you have a refund on your
Note: Substitute 66 2/3% if a qualified Dakota individual income tax return. 2019 North Dakota individual income tax
return. Interest is calculated at the rate of 12%
farmer. See “Farmer” under “Payment Note: The tax calculation in the worksheet per year from the installment due date to the
amounts and due dates” later in these (on page 2) does not take into account the earlier of the date the estimated tax is paid or
instructions. 3 ‑year elected farm income averaging on the regular due date of the return (generally,
b. 100% of your net tax liability for the Schedule ND‑1FA. April 15, 2020).
2018 tax year.
Part-year requirement. If you are a full-year
Note: If you moved into North Dakota nonresident or you changed your residence to Need help?
during 2018 and had no income from North Dakota during the 2019 tax year, and If you have questions or need forms, see
North Dakota prior to the move, part b you do not receive income from North Dakota page 3 of this form for how to contact us.
does not apply; you must satisfy the sources until after the first installment due date
90% threshold in part a. (generally, April 15, 2019), you must pay the Privacy Act Notification. In compliance with the
required estimated tax in equal payments over Privacy Act of 1974, disclosure of a social security
number or Federal Employer Identification Number
How to determine your the remaining installment due dates following (FEIN) on this form is required under N.D.C.C.
estimated tax the receipt of income from North Dakota §§ 57-01-15 and 57-38-62, and will be used for
Complete the worksheet on page 2 to sources. tax reporting, identification, and administration of
North Dakota tax laws. Disclosure is mandatory.
determine if you have to pay estimated tax for Failure to provide the social security number or
2019. For line 1 of the worksheet, estimate FEIN may delay or prevent the processing of this
your federal taxable income using the 2019 form.
Form 1040-ES, the federal estimated tax form
for individuals. For lines 2, 4 and 7 of the
worksheet, see the instructions to the 2018
Form ND-1 and 2018 Schedule ND-1TC.

- 2 -

2019 Form ND-1ES, page 2                                                       North Dakota Office of State Tax Commissioner

2019 estimated income tax worksheet—individuals
  1.  Estimated federal taxable income for the 2019 tax year (from worksheet in 2019 Federal Form 1040-ES) ..........................  1  ___________________
  2.  Addition adjustments—see the 2018 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 2018 Form ND-1 instruction booklet (lines 7 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
       2019 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 2018 Form ND-1 instruction booklet (lines 21 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 2019 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 2018 Form ND-1, line 25.  If you were not required to file a
    2018 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 2018 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 2019 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  ___________________

2019 Tax Rate Schedules
                                                                               Married filing jointly and
  Single                                                                       Qualifying widow(er)
  If North Dakota                                                              If North Dakota
  taxable income is:                             Your tax is equal to:         taxable income is:                         Your tax is equal to:
  Over       But not over                                                      Over       But not over
  $    0 $  39,450 ...............1.10% of North Dakota taxable income         $          0  $  65,900 ................1.10% of North Dakota taxable income
    39,450     95,500 ... $  433.95 +  2.04% of amount over $  39,450          65,900       159,200 .... $  724.90 +  2.04% of amount over $  65,900
    95,500   199,250 ...   1,577.37 +  2.27% of amount over    95,500          159,200      242,550 ....   2,628.22 +  2.27% of amount over   159,200
  199,250    433,200 ...   3,932.50 +  2.64% of amount over   199,250          242,550      433,200 ....   4,520.27 +  2.64% of amount over   242,550
  433,200 .................. 10,108.78 +  2.90% of amount over 433,200         433,200 ......................9,553.43 +  2.90% of amount over                    433,200
  
  Married filing separately                                                    Head of household
  If North Dakota                                                              If North Dakota
  taxable income is:                             Your tax is equal to:         taxable income is:                         Your tax is equal to:
  Over       But not over                                                      Over       But not over
  $    0 $  32,950 ...............1.10% of North Dakota taxable income         $          0  $  52,850 ................1.10% of North Dakota taxable income
    32,950     79,600 ... $  362.45 +  2.04% of amount over $  32,950          52,850       136,450 .... $  581.35 +  2.04% of amount over $  52,850
    79,600   121,275 ...   1,314.11 +  2.27% of amount over    79,600          136,450      220,900 ....   2,286.79 +  2.27% of amount over   136,450
   121,275   216,600 ...   2,260.13 +  2.64% of amount over   121,275          220,900      433,200 ....   4,203.81 +  2.64% of amount over   220,900
  216,600 ....................4,776.71 +  2.90% of amount over 216,600         433,200 ......................9,808.53 +  2.90% of amount over                    433,200

- 3 -

2019 Form ND-1ES, page 3 North Dakota Office of State Tax Commissioner

Call Write
Questions: (701) 328-1247 Office of State Tax Commissioner
Forms: (701) 328-1243 600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
If speech or hearing impaired, call us through
Relay North Dakota at 1-800-366-6888.
Walk-in assistance
Stop in to see us in person at our main office in Bismarck. You
E-mail will find us in the—
Request forms, ask questions, or send messages to
us via e -mail at— Individual Income Tax Section
State Capitol, 16th Floor
individualtax@nd.gov
Monday through Friday (except holidays)
8:00 a.m. to 5:00 p.m.
Website
www.nd.gov/tax

Record of estimated tax payments for 2019 tax year
Check or Amount, if any,
Installment Payment money order applied from Total
number due date 1 Date paid number Amount paid 2018 return 2 amount paid

1 April 15, 2019

2 June 15, 2019

3 Sept. 15, 2019

4 Jan. 15, 2020

Total estimated tax paid for 2019 ...............................................................................................................................................

1 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, 2019, see
instructions for applicable due dates.
2 If you attached a statement to your 2018 North Dakota return electing to apply part or all of your 2018 overpayment to a quarter other than the first
quarter of 2019, enter the overpayment on the applicable quarter’s line.

Form ND-1ES - Individual Estimated Tax Payment Voucher 2019
North Dakota Office of State Tax Commissioner Payment Voucher 1
SFN 28709 Due April 15, 2019
Do not use this voucher if paying electronically
Name
Social security number . . . ►
Spouse's name
Spouse's social security
number . . . . . . . . . . . . .
Mailing address ►

City, state, ZIP Code
Payment amount . . . . . ►
Mail payment and voucher to: Office of State Tax Commissioner
PO Box 5622 Make payable to:
ND State Tax Commissioner
Bismarck, ND 58506-5622 Write last four digits of IIT
social security number and
"2019 ND-1ES" on check

- 4 -

▼ Detach here and mail with payment ▼

Form ND-1ES - Individual Estimated Tax Payment Voucher 2019
North Dakota Office of State Tax Commissioner Payment Voucher 2
SFN 28709 Due June 15, 2019
Do not use this voucher if paying electronically
Name
Social security number . . . ►
Spouse's name
Spouse's social security
number . . . . . . . . . . . . .
Mailing address ►

- 5 -

▼ Detach here and mail with payment ▼

Form ND-1ES - Individual Estimated Tax Payment Voucher 2019
North Dakota Office of State Tax Commissioner Payment Voucher 3
SFN 28709 Due September 15, 2019
Do not use this voucher if paying electronically
Name
Social security number . . . ►
Spouse's name
Spouse's social security
number . . . . . . . . . . . . .
Mailing address ►

- 6 -

▼ Detach here and mail with payment ▼

Form ND-1ES - Individual Estimated Tax Payment Voucher 2019
North Dakota Office of State Tax Commissioner Payment Voucher 4
SFN 28709 Due January 15, 2020
Do not use this voucher if paying electronically
Name
Social security number . . . ►
Spouse's name
Spouse's social security
number . . . . . . . . . . . . .
Mailing address ►

PDF file checksum: 2577774907

(Plugin #1/9.12/13.0)