58-ES: Form 58-ES - 2025 Partnership Estimated Tax Payment (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 58-ES is a payment voucher for optional partnership estimated income tax payments for 2025. It records the partnership’s identifying information, tax year, and payment amount for tax expected to be due on Form 58.
Who files this form
A partnership may choose to make estimated payments toward income tax expected to be due on Form 58, but these payments are not required.
Form 58-ES is the payment voucher for the 2025 tax year. Use it when paying by check or money order, not when paying electronically.
What you'll need
To complete the payment voucher, have:
- The partnership’s name as it will appear on Form 58.
- Its federal employer identification number (FEIN).
- Its mailing address, including city, state, and ZIP code.
- The tax year beginning and ending dates, in mm/dd/yyyy format.
- The payment amount.
For a mailed 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 “2025 58-ES” on it.
- 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.” You may pay by electronic check, debit or credit card, or 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 2025 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 “2025 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.
- Omitting the FEIN from the voucher. Disclosure is mandatory, and failure to provide the required identification number may delay or prevent processing.
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 2025 tax year.
Can I pay electronically instead of mailing a check?
Yes. Electronic check, debit or credit card, and ACH credit payments are available. Go to www.tax.nd.gov and select “Make A Payment.” Do not use the voucher for an electronic payment.
What payment information should I keep?
The form provides spaces to record the payment date, check number, and amount paid. Keep that record with your 2025 tax records.
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.