60-ES: Form 60-ES - 2025 S Corp Estimated Tax Payment (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 60-ES is a payment voucher for an S corporation's voluntary estimated payments of income tax expected to be due on Form 60 for 2025. It records the corporation's identifying information, tax year, and payment amount.
Who files this form
An S corporation may choose to make estimated payments of income tax it expects to owe on Form 60, but estimated payments are not required. Form 60-ES is the payment voucher for the 2025 tax year.
Use the voucher when paying by check or money order. Do not use it when paying electronically.
What you'll need
To complete the payment voucher, have:
- The corporation's name as it will appear on Form 60.
- Its mailing address, including city, state, and ZIP code.
- Its federal employer identification number (FEIN).
- 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 corporation's FEIN and 2025 60-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 a check drawn on a U.S. or Canadian bank, in U.S. dollars, and using a standard 9-digit routing number is accepted.
Pay electronically
You may pay by electronic check, debit or credit card, or Automated Clearing House (ACH) credit transaction. Go to www.tax.nd.gov and select “Make A Payment.” Do not use the payment voucher if paying electronically.
Record the payment date, check number, and amount paid in the form's payment record 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 payment details off the check or money order. Write the last four digits of the FEIN and “2025 60-ES” on it, and make it payable to “ND State Tax Commissioner.”
- Sending a check that does not meet the requirements. It must be drawn on a U.S. or Canadian bank, in U.S. dollars, and use a standard 9-digit routing number.
- Omitting the FEIN. The privacy notice says required identification-number disclosure is mandatory and that failure to provide it may delay or prevent processing.
Questions people ask
Are S corporations required to make estimated tax payments?
No. An S corporation may, but is not required to, make estimated payments of income tax expected to be due on Form 60.
Which tax year is this voucher for?
This Form 60-ES is for the 2025 tax year.
Can I pay electronically instead of mailing a check?
Yes. You may use an 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 payment information should I keep?
The form provides a record for the payment date, check number, and amount paid. Keep it with your 2025 tax records.
Where can I get help?
Call 701-328-1258 or email individualtax@nd.gov. The form also lists 800-366-6888 for people with speech or hearing impairments.