58-ES: Form 58-ES - 2024 Partnership Estimated Tax Payment (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 58-ES is a payment voucher for a partnership’s optional estimated payments of income tax expected to be due on Form 58 for 2024. It records the partnership’s identifying information, tax year dates, and payment amount.
Who files this form
Partnerships may, but are not required to, make estimated payments of income tax expected to be due on Form 58. Form 58-ES is the payment voucher for the 2024 tax year.
Use the voucher when paying by check or money order. Do not use it if paying electronically.
What you'll need
To complete the payment voucher, have these details ready:
- Partnership name as it will appear on Form 58.
- Federal Employer Identification Number (FEIN).
- Mailing address, including city, state, and ZIP code.
- Tax year beginning and ending dates in mm/dd/yyyy format.
- Payment amount.
If mailing your payment, include a check or money order with the completed voucher.
How to file
Pay by mail
- Make your check or money order payable to ND State Tax Commissioner.
- Write the last four digits of the partnership's FEIN and 2024 58-ES on the check or money order.
- Complete and detach the payment voucher, then mail it with your payment to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Only checks drawn on a U.S. or Canadian bank, in U.S. dollars, and using a standard 9-digit routing number are accepted.
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) credit transaction.
Do not use the payment voucher if paying electronically.
Record the payment date, check number, and amount paid in the form's record-of-payment area, and keep it with your 2024 tax records.
Common mistakes
- Using the voucher for an electronic payment. The form says not to use the voucher when paying electronically.
- Leaving identifying details off the payment. Write the last four digits of the FEIN and “2024 58-ES” on the check or money order.
- Sending a check that does not meet the requirements. Checks must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number.
- Leaving out the FEIN. Disclosure is mandatory, and missing identification information may delay or prevent processing.
- Not keeping a payment record. The form directs you to record the payment and keep it with your 2024 tax records.
Questions people ask
Are partnership estimated tax payments required?
No. A partnership may, but is not required to, make estimated payments of income tax expected to be due on Form 58.
Which tax year is this voucher for?
This Form 58-ES is for the 2024 tax year.
Can I pay electronically instead of mailing a check?
Yes. You can pay by electronic check, debit or credit card, or ACH credit transaction. Visit www.tax.nd.gov and select “Make A Payment.” Do not use the voucher for an electronic payment.
What should I write on my check or money order?
Make it payable to “ND State Tax Commissioner” and write the last four digits of the partnership's FEIN and “2024 58-ES” on it.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The form lists 800-366-6888 for people with speech or hearing impairments.