38-ES: Form 38-ES - 2025 Estimated Income Tax - Estates and Trusts (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 38-ES helps estates and trusts calculate and pay estimated income tax for 2025. It includes an estimated tax worksheet, a payment record, and a voucher identifying the estate or trust and the payment amount.
Who files this form
A fiduciary for an estate or trust must pay estimated North Dakota income tax for 2025 if all four conditions apply:
- The fiduciary is required to pay federal estimated income tax for 2025, whether or not those federal payments are actually made.
- The fiduciary’s 2024 net tax liability was $1,000 or more. If no North Dakota income tax return was required for 2024, treat that liability as zero.
- The fiduciary expects to owe $1,000 or more for 2025 after subtracting estimated North Dakota income tax withholding.
- Expected North Dakota withholding for 2025 is less than the smaller of 90% of 2025 net tax liability or 100% of 2024 net tax liability.
Qualified farmers use 66 2/3% instead of 90%. If the estate or trust did not exist for the entire 2024 tax year, the prior-year comparison does not apply; use the current-year percentage.
When it's due
For a calendar-year estate or trust, the printed installment deadlines for tax year 2025 are:
| Installment | Due date |
|---|---|
| First | April 15, 2025 |
| Second | June 15, 2025 |
| Third | September 15, 2025 |
| Fourth | January 15, 2026 |
Generally, pay 25% of the worksheet’s line 14 amount with each installment. 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 income tax purposes for 2025 may follow the general installment rules or pay the full estimated tax by January 15, 2026.
What you'll need
Have these forms and details available to complete the estimate and payment:
- 2025 federal Form 1041-ES worksheet, for estimated federal taxable income.
- 2024 Form 38 instructions, for addition adjustments, subtraction adjustments, and allowable credits.
- 2024 Form 38, page 1, line 4, for prior-year net tax liability, if a return was required.
- Your estimated 2025 North Dakota income tax withholding.
- For a nonresident estate or trust, estimated North Dakota-source income and total income, excluding U.S. obligation interest as directed by the worksheet.
- For a mailed payment, the completed payment voucher and a check or money order. The voucher asks for the estate or trust name, fiduciary name, FEIN, mailing address, tax-year beginning and ending dates, and payment amount.
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.” You may pay by electronic check, debit or credit card, or Automated Clearing House (ACH) transaction. Do not use a payment voucher when paying electronically.
Pay by mail: Make your check or money order payable to “ND State Tax Commissioner.” Write the last four digits of the FEIN and “2025 38-ES” on it. Detach and complete the applicable installment’s voucher, then mail it with your payment 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
- Using a voucher for an electronic payment. The form says not to use the vouchers when paying electronically.
- Leaving identifying information off a mailed payment. Write the last four digits of the FEIN and “2025 38-ES” on the check or money order so the payment is properly credited.
- 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.
- Assuming a refund prevents interest charges. Late or insufficient estimated payments may trigger interest even if the 2025 return shows a refund.
- Omitting the required tax identification number. The privacy notice warns that failure to provide the required Social Security number or FEIN may delay or prevent processing.
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 2024?
Treat the 2024 net tax liability as zero. The worksheet directs you to stop if line 12 is less than $1,000 because no estimated tax is due.
What if North Dakota-source income starts after the first installment deadline?
For a nonresident estate or trust, or an estate or trust created during the tax year, pay the required estimated tax in equal payments over the remaining installment deadlines following receipt of North Dakota-source income.
Can interest apply even if the 2025 return shows a refund?
Yes. Interest may apply when estimated tax is late or insufficient, even if the return shows a refund. It is calculated at 12% per year from the installment due date to the earlier of the payment date or the return’s regular due date.
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.