38-ES: Form 38-ES - 2024 Estimated Income Tax - Estates and Trusts (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 38-ES helps estates and trusts calculate and pay estimated income tax for 2024. It includes a worksheet for estimated income, tax, credits, and withholding, a payment record, and a voucher for payments by check or money order.
Who files this form
A fiduciary for an estate or trust must pay estimated North Dakota income tax for tax year 2024 if all four conditions apply:
- The fiduciary is required to pay federal estimated income tax for 2024, whether or not those federal payments are actually made.
- The fiduciary’s 2023 net tax liability was at least $1,000. If no North Dakota income tax return was required for 2023, this liability is treated as zero.
- The fiduciary expects to owe at least $1,000 for 2024 after subtracting estimated North Dakota income tax withholding.
- Expected 2024 North Dakota withholding is less than the smaller of 90% of 2024 net tax liability or 100% of 2023 net tax liability.
For a qualified farmer, substitute 66 2/3% for 90%. If the estate or trust did not exist for all of 2023, the prior-year comparison does not apply; use the current-year percentage threshold.
When it's due
For tax year 2024, calendar-year fiduciaries generally pay 25% of the total required estimated tax by each printed installment date:
- First installment: April 15, 2024.
- Second installment: June 15, 2024.
- Third installment: September 15, 2024.
- Fourth installment: January 15, 2025.
If a due date falls on a Saturday, Sunday, or legal holiday, payment is due the next business day.
For a fiscal tax year, 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.
A fiduciary who qualifies as a farmer for federal estimated tax purposes for 2024 may use the general installment schedule or pay the full estimated tax by January 15, 2025.
For a nonresident estate or trust, or one created during the tax year, that first receives North Dakota-source income after the first installment due date, required estimated tax is paid equally over the remaining installment due dates following receipt of that income.
What you'll need
Have these forms and details available:
- 2024 federal Form 1041-ES worksheet, to estimate federal taxable income.
- 2023 North Dakota Form 38, if a return was required, for the prior-year net tax liability on page 1, line 4.
- 2023 Form 38 instructions, for addition adjustments, subtraction adjustments, and allowable credits.
- Estimated 2024 North Dakota withholding and the income information needed for the Form 38-ES worksheet. Nonresident estates and trusts also complete lines 15 through 19.
For a mailed payment, complete the voucher with the estate or trust’s name as it will appear on Form 38, FEIN, fiduciary’s name, mailing address, tax-year beginning and ending dates, and payment amount. Include a check or money order.
How to file
Complete the estimated tax worksheet on page 2 to determine the required payment.
Pay electronically: Go to www.tax.nd.gov and select “Make A Payment.” Payment options include electronic check, debit or credit card, and Automated Clearing House (ACH) transaction. Do not use a payment voucher when paying electronically.
Pay by mail:
- Make the check or money order payable to “ND State Tax Commissioner.”
- Write the last four digits of the FEIN and “2024 38-ES” on the payment.
- Detach and complete the applicable installment’s payment voucher.
- Mail the payment and voucher to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
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.
Common mistakes
- Sending a voucher with an electronic payment. The form says not to use the vouchers when paying electronically.
- Leaving identifying details off a check or money order. Include the last four digits of the FEIN and “2024 38-ES” to help ensure proper credit.
- Using an unacceptable check. Checks from foreign banks other than Canadian banks cannot be accepted. Checks must be in U.S. dollars and use a standard 9-digit routing number.
- Omitting the required tax identification number. Failure to provide the required Social Security number or FEIN may delay or prevent processing.
- Assuming a refund prevents estimated-tax interest. Interest may apply to insufficient, late, or incorrect installment payments even if the 2024 fiduciary return shows a refund.
Questions people ask
How do I calculate the estimated tax payment?
Complete the worksheet on page 2. Line 14 gives the minimum annual payment. Generally, divide that amount by four to determine each installment, subject to the farmer and part-year exceptions.
What if no North Dakota return was required for 2023?
Enter zero on worksheet line 12. The worksheet says to stop if that line is less than $1,000 because no estimated tax is due.
Can interest apply even if the estate or trust receives a refund?
Yes. Interest may be charged for insufficient, late, or incorrect installment payments even if the 2024 return shows a refund. The rate is 12% per year, calculated from the installment due date to the earlier of the payment date or the regular return due date.
Can a 2023 overpayment be recorded toward 2024 estimated tax?
Yes. The payment record includes a column for amounts applied from the 2023 return. If a statement attached to that return elected to apply an overpayment to a quarter other than the first quarter of 2024, enter it on that quarter’s line.
Where can I get help?
Call 701-328-1247 with questions or 701-328-1243 for forms. You can also email individualtax@nd.gov or visit tax.nd.gov.