ND-1ES: Form ND-1ES - 2025 Estimated Individual Income Tax (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form ND-1ES is used to calculate and pay estimated North Dakota individual income tax for 2025. It includes a worksheet for estimating taxable income, tax, credits, withholding, and required payments, along with installment payment vouchers.
Who files this form
Use Form ND-1ES to calculate and pay estimated North Dakota individual income tax for 2025. Income not subject to withholding, such as self-employment earnings, interest, dividends, or rent, may require estimated payments.
You must pay estimated tax for 2025 if all four conditions apply:
- You are required to pay federal estimated income tax for 2025, whether or not you actually make those federal payments.
- Your 2024 North Dakota net tax liability was at least $1,000. If you were not required to file a 2024 North Dakota return, your liability is zero for this purpose.
- You expect to owe at least $1,000 for 2025 after subtracting estimated North Dakota income tax withholding.
- Your estimated 2025 North Dakota withholding is less than the smaller of 90% of your 2025 net tax liability or 100% of your 2024 net tax liability.
Qualified farmers use 66 2/3% instead of 90%. If you moved into North Dakota during 2024 and had no North Dakota income before moving, the 2024 tax comparison does not apply. Use the 90% threshold instead.
When it's due
For tax year 2025, calendar-year taxpayers generally pay 25% of the required annual estimated tax by each printed installment date:
| Installment | Printed due date |
| --- | --- |
| 1 | April 15, 2025 |
| 2 | June 15, 2025 |
| 3 | September 15, 2025 |
| 4 | January 15, 2026 |
If a due date falls on a Saturday, Sunday, or legal holiday, payment is due the next business day.
For fiscal-year taxpayers, 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 follow the installment schedule or pay the full 2025 estimated tax by January 15, 2026. Either way, their 2025 North Dakota return is due by the regular filing deadline, generally April 15, 2026.
If you are a full-year nonresident or moved into North Dakota during 2025 and first receive North Dakota-source income after the first installment deadline, generally April 15, 2025, pay in equal amounts over the remaining installment dates following receipt of that income.
What you'll need
Have these forms and details available:
- The 2025 Form ND-1ES worksheet on page 2.
- 2025 federal Form 1040-ES, to estimate federal taxable income.
- Your 2024 Form ND-1, if you were required to file it. Worksheet line 12 uses the net tax liability from line 25.
- The referenced North Dakota instructions for adjustments and credits. The overview refers to the 2024 Form ND-1 and Schedule ND-1TC instructions; worksheet line 4 specifically refers to the 2025 Form ND-1 instruction booklet for subtraction adjustments.
- Estimates of your 2025 income and North Dakota withholding. Nonresidents and part-year residents also need the income figures requested on worksheet lines 16 and 17.
- If paying by mail, the applicable payment voucher and check or money order, plus the name, address, Social Security number, spouse information where applicable, and payment amount requested on the voucher.
How to file
First, complete the worksheet on page 2 to determine whether you must pay estimated tax and how much to pay. Line 14 gives the minimum annual payment. Generally, divide it by four for the installment amount.
Pay online
Go to www.tax.nd.gov and select “Make A Payment.” You may 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 “2025 ND-1ES” on the payment.
- Detach and complete the applicable installment voucher.
- Mail the payment and voucher 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. Checks drawn on other foreign banks cannot be accepted.
Common mistakes
- Sending a voucher with an electronic payment. The form says not to use the vouchers when paying electronically.
- Leaving identifying information off a mailed payment. Write the last four digits of your Social Security number and “2025 ND-1ES” on your check or money order so it is credited properly.
- Using a check that does not meet the bank requirements. Checks must be in U.S. dollars, use a standard 9-digit routing number, and be drawn on a U.S. or Canadian bank.
- Paying late or paying too little. Interest may apply even if your 2025 return shows a refund. The stated interest rate is 12% per year.
- Omitting the required tax identification number. The privacy notice says missing required Social Security number or FEIN information 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
Do my spouse and I need separate estimated payments?
Yes, if you plan to file separate federal and North Dakota income tax returns for 2025. Each spouse must complete Form ND-1ES and make separate payments based on their separate income.
What if I was not required to file a 2024 North Dakota return?
Your 2024 net tax liability is treated as zero for this purpose. Worksheet line 12 says to enter zero and stop if the amount is less than $1,000, because you do not have to pay estimated tax.
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. Enter the result from line 19 on line 6.
Can I record an overpayment applied from my 2024 return?
Yes. The payment record on page 3 has a column for amounts applied from your 2024 return. If you attached a statement to that return electing to apply an overpayment to a quarter other than the first quarter of 2025, enter it on the applicable quarter’s line.
Where can I get help?
Call 701-328-1247 with questions or 701-328-1243 for forms. You can also email individualtax@nd.gov or visit tax.nd.gov.