40-ES: Form 40-ES - 2025 Estimated Tax Form (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 40-ES is a corporation estimated income tax payment voucher for 2025. It identifies the corporation, its federal employer identification number, and the payment amount so the payment can be credited to the correct account.
Who files this form
A corporation must make estimated income tax payments if both of these conditions apply:
- Its estimated state income tax liability exceeds $5,000 after withholding.
- Its previous year's state income tax liability exceeded $5,000 before withholding or estimated payments.
The corporation must pay at least one-fourth of the amount due on each of four prescribed payment dates.
Estimated payments are not required for short-period returns covering less than 120 days.
When it's due
The 2025 Form 40-ES gives these payment timing rules:
- For calendar-year corporations, the first payment is due no later than April 15 following the close of the calendar year, as stated in the form.
- For fiscal-year corporations, the first installment is due no later than the 15th day of the fourth month following the close of the fiscal year.
- The three remaining installments are due on the 15th day of the sixth and ninth months of the taxable year and the first month of the following year.
- For a short period exceeding 120 days that ends before any remaining estimated-payment due dates, the final payment is due on the 15th day of the last month of the short period.
The form does not list a complete set of year-specific calendar dates for these installments. An extension of time to pay estimated tax cannot be granted.
What you'll need
To complete the payment voucher, have:
- The corporation's name as it will appear on Form 40.
- Its Federal Employer Identification Number (FEIN).
- Its mailing address, including city, state and ZIP code.
- The payment amount.
- The tax year's beginning and ending dates if filing on a fiscal-year or short-period basis. Otherwise, leave those date fields blank.
For a check or money order payment, use the Form 40-ES voucher. Do not use the voucher for an electronic payment.
How to file
Pay by mail
- Complete the Form 40-ES voucher.
- Make the check or money order payable to North Dakota State Tax Commissioner.
- Write "2025 40-ES" on the check.
- Detach the voucher and mail it with payment to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Pay electronically
The form lists ACH credit, electronic check, debit card and credit card as payment options. Visit www.tax.nd.gov to make an electronic payment or get information about ACH credit. Do not send a Form 40-ES voucher when paying electronically.
The form also states that estimated payments can be arranged by ACH debit when electronically filing the 2024 return through the Modernized e-File program, with payment information entered while completing that return.
Common mistakes
- Combining payments: Do not combine estimated income tax payments with any other payment to the Office of State Tax Commissioner.
- Using the voucher incorrectly: Use Form 40-ES with a check or money order so the payment is credited to the correct account. Do not use it for electronic payments.
- Omitting the FEIN: The form warns that missing required identification may delay or prevent processing.
- Entering tax-year dates incorrectly: Enter beginning and ending dates for fiscal-year or short-period returns. Otherwise, leave them blank.
- Expecting a payment extension: An extension of time to pay estimated tax cannot be granted.
Questions people ask
Can a 2024 overpayment count toward 2025 estimated tax?
Yes. The form states that the 2024 overpayment will be applied to the first installment for 2025.
What if the estimated tax amount changes?
If the total estimated income tax is more or less than originally determined, adjust the next installment accordingly.
Can interest apply to an underpayment?
Yes. The form states that interest applies if a quarterly estimated payment, including overpayments from prior quarters, is less than 90% of the quarterly income tax liability or less than the prior year's North Dakota net tax liability divided by four. It directs taxpayers to Form 40-UT at www.tax.nd.gov/forms.
How is underpayment interest calculated?
The stated rate is 12% per year, from the installment due date to the earlier of the payment date or the return's due date without an extension. The tax office will notify the taxpayer of interest owed.
How is withholding from oil and gas royalties treated?
Unless demonstrated otherwise, one-fourth of the total withheld is treated as paid by each quarter's payment due date.