ND-1ES: Form ND-1ES - 2024 Estimated Individual Income Tax (2024)

Who files this form

Use Form ND-1ES to calculate and pay estimated North Dakota individual income tax. You must pay estimated tax for 2024 if all four conditions apply:

1. You are required to pay federal estimated income tax for 2024, whether or not you actually make those federal payments.
2. Your 2023 net tax liability was at least $1,000. If you were not required to file a 2023 North Dakota return, your liability is treated as zero for this purpose.
3. You expect to owe at least $1,000 for 2024 after subtracting estimated North Dakota income tax withholding.
4. Your estimated 2024 North Dakota withholding is less than the smaller of 90% of your 2024 net tax liability or 100% of your 2023 net tax liability.

Qualified farmers use 66 2/3% instead of 90%. If you moved into North Dakota during 2023 and had no North Dakota income before the move, the 2023 liability comparison does not apply; use the 90% threshold.

If you and your spouse plan to file separate federal and North Dakota returns for 2024, each of you must complete a separate Form ND-1ES and make any required payments based on your separate income.

When it's due

For the 2024 calendar tax year, the form lists these installment due dates. Generally, pay 25% of the worksheet's line 14 amount with each installment:

• First: April 15, 2024.
• Second: June 15, 2024.
• Third: September 15, 2024.
• Fourth: January 15, 2025.

If a due date falls on a Saturday, Sunday, or legal holiday, payment is due the next business day.

For fiscal-year filers, installments are due on the 15th day of the 4th, 6th, and 9th months of the current tax year, and the 15th day of the 1st month of the following tax year.

Qualified farmers may use the regular installment schedule or pay their full 2024 estimated tax by January 15, 2025. Either way, their 2024 North Dakota return is due by the regular filing deadline, generally April 15, 2025.

Full-year nonresidents and people who moved into North Dakota during 2024 who first receive North Dakota-source income after the first installment due date, generally April 15, 2024, must divide required estimated tax equally among the remaining installment dates following receipt of that income.

What you'll need

Have these forms and figures available to complete the worksheet:

• 2024 federal Form 1040-ES, for estimated federal taxable income.
• 2023 Form ND-1 instructions and 2023 Schedule ND-1TC instructions, for adjustments and credits.
• 2023 Form ND-1, line 25, for your prior-year net tax liability. Enter zero if you were not required to file a 2023 return.
• Your estimated 2024 North Dakota income tax withholding.
• For a full-year nonresident or part-year resident, the income figures needed for worksheet lines 15 through 19, including North Dakota-source income and estimated federal adjusted gross income.

For payment by mail, complete the applicable installment voucher with your name, Social Security number, mailing address, payment amount, and spouse information if applicable. Include a check or money order.

How to file

Complete the worksheet on page 2 to determine whether you must pay estimated tax and calculate the amount.

Pay online: Go to www.tax.nd.gov and select “Make A Payment.” You can pay by electronic check, debit card, or credit card. Do not use a payment voucher when paying electronically.

Pay by mail: Make your check or money order payable to “ND State Tax Commissioner.” Write the last four digits of your Social Security number and “2024 ND-1ES” on it. Detach and complete the voucher for the applicable installment, then mail it with your payment to:

Office of State Tax Commissioner

PO Box 5622

Bismarck, ND 58506-5622

A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number.

Common mistakes

• Sending a voucher with an electronic payment. The form says not to use payment vouchers when paying electronically.
• Leaving identifying details off a mailed payment. Write the last four digits of your Social Security number and “2024 ND-1ES” on your check or money order so the payment is credited properly.
• Using an unacceptable check. Checks drawn on foreign banks other than Canadian banks cannot be accepted. Checks must be in U.S. dollars and use a standard 9-digit routing number.
• Missing or underpaying an installment. Interest may apply even if your 2024 return shows a refund. The stated interest rate is 12% per year.
• Omitting a required tax identification number. The privacy notice warns that failure to provide the required Social Security number or FEIN may delay or prevent processing.
• Assuming the worksheet includes farm income averaging. Its tax calculation does not account for the 3-year elected farm income averaging on Schedule ND-1FA.

Questions people ask

What types of income may require estimated payments?

Income not subject to withholding, such as self-employment earnings, interest, dividends, and rents, may require estimated tax payments. Complete the worksheet to determine whether you must pay.

What if I was not required to file a 2023 North Dakota return?

Your 2023 net tax liability is treated as zero for the estimated-tax requirement. The worksheet tells you to enter zero on line 12 and stop if that line is less than $1,000.

How do nonresidents and part-year residents calculate the tax?

If you or your spouse, when filing jointly, were a full-year nonresident or part-year resident, complete worksheet lines 15 through 19 and enter the result from line 19 on line 6.

Can interest apply even if my return shows a refund?

Yes. Interest may be charged if you pay too little estimated tax, pay late, or do not pay the required installment amount, even if your 2024 North Dakota return shows a refund.

Where can I get help?

Call 701-328-1247 with questions or 701-328-1243 to request forms. You can also email individualtax@nd.gov or visit tax.nd.gov.

Official sources

• https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2023-iit/form-nd-1es-2024.pdf