60-ES: Form 60-ES - 2024 S Corp Estimated Tax Payment (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 60-ES is a payment voucher for an S corporation's estimated income tax payments for the 2024 tax year. It identifies the corporation, tax year, and payment amount for income tax expected to be due on Form 60.
Who files this form
For tax year 2024, an S corporation may make estimated payments of income tax expected to be due on Form 60, but these payments are not required.
Use Form 60-ES when paying by check or money order. Do not use the voucher if paying electronically.
What you'll need
To complete the 2024 payment voucher, have:
- The corporation's name as it will appear on Form 60.
- Its mailing address and federal employer identification number (FEIN).
- The tax year's beginning and ending dates, in mm/dd/yyyy format.
- The payment amount.
For a mailed payment, include a check or money order payable to “ND State Tax Commissioner.” Write the last four digits of the FEIN and “2024 60-ES” on it.
How to file
Pay by mail: Complete and detach the payment voucher. Mail it with a check or money order payable to “ND State Tax Commissioner.” Write the last four digits of the FEIN and “2024 60-ES” on the payment.
Send it 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.” Options include electronic check, debit or credit card, and Automated Clearing House (ACH) credit. Do not use the payment voucher when paying electronically.
Common mistakes
- Using the voucher for an electronic payment. The form says not to use it when paying electronically.
- Leaving off the FEIN. Disclosure is mandatory, and missing identification may delay or prevent processing.
- Omitting payment details. Write the last four digits of the FEIN and “2024 60-ES” on the check or money order, and make it payable to “ND State Tax Commissioner.”
- Using a check that does not meet the requirements. Checks must be drawn on a U.S. or Canadian bank, in U.S. dollars, with a standard 9-digit routing number.
- Not keeping a payment record. Record the payment date, check number, and amount paid, and place that record in your 2024 tax records.
Questions people ask
Are S corporation estimated tax payments required?
No. The form says an S corporation may, but is not required to, make estimated payments of income tax expected to be due on Form 60 for 2024.
Can I pay electronically instead of mailing the voucher?
Yes. You may pay by electronic check, debit or credit card, or ACH credit. Go to 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 corporation's FEIN and “2024 60-ES” on it.
What payment record should I keep?
Record the payment date, check number, and amount paid, and keep the record with your 2024 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.