Schedule ND-1UT: Schedule ND-1UT - Underpayment of Estimated Individual Income Tax (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Schedule ND-1UT determines whether you paid enough estimated individual income tax on time for 2024. It calculates quarterly underpayments and interest on underpaid or late estimated tax payments, and includes exceptions to the regular computation.
Who files this form
Use Schedule ND-1UT to check whether you paid enough estimated North Dakota income tax on time for 2024 and to calculate interest on an underpayment or late payment.
Do not complete this schedule unless you were required to pay estimated federal income tax for 2024. See 2024 Federal Form 2210 to determine whether that requirement applied to you.
The form also says not to file this schedule if either:
- Your 2024 net tax liability minus 2024 withholding is less than $1,000.
- Your 2023 net tax liability is less than $1,000. If no 2023 return was required, enter zero on line 5.
If a Part 1 exception applies, mark the applicable circle, complete Parts 2 and 3 as instructed, and attach the schedule to your return.
When it's due
For tax year 2024, the schedule prints these estimated tax payment due dates for calendar-year filers:
- 1st quarter: April 15, 2024
- 2nd quarter: June 15, 2024
- 3rd quarter: September 15, 2024
- 4th quarter: January 15, 2025
For 2024 underpayments, interest runs from the payment due date until the earlier of April 15, 2025, or the date the estimated tax due is paid in full.
The federal 4th quarter exception applies if you did not have to make the January 15, 2025, federal estimated payment because you filed your 2024 federal return and paid the remaining federal tax by February 1, 2025.
Fiscal-year filers should substitute corresponding dates.
What you'll need
Have these returns and payment details available:
- Your 2024 Form ND-1 or Form ND-EZ for net tax liability and withholding.
- Your 2023 Form ND-1 or Form ND-EZ for prior-year net tax liability, if a return was required.
- 2024 Federal Form 2210 to check the federal estimated tax requirement.
- Estimated tax payment amounts and dates, quarterly withholding information, and any 2023 overpayment applied to 2024 estimated tax.
Additional attachments may be needed:
- Annualized income installment method exception: Attach the federal annualized income installment method worksheet from 2024 Federal Form 2210 showing your federal calculations.
- Partial year exception: Attach a statement describing your situation.
- Separate interest calculation: Attach your worksheet to Schedule ND-1UT.
How to file
Attach Schedule ND-1UT to Form ND-1. Enter the total interest from Schedule ND-1UT, line 17, on Form ND-1, line 37.
If line 17 has an amount, you must file Form ND-1, not Form ND-EZ. Include any required exception statements or calculation worksheets.
If your return has neither an overpayment nor tax due, and the schedule's interest is $5.00 or more, include that interest in the balance due and submit a check or money order with your return.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Skipping the eligibility checks: Read the instructions first. Do not complete the schedule unless you were required to pay federal estimated income tax for 2024, and follow the stop instructions on lines 4 and 5.
- Using the regular calculation when an exception applies: Check the line 7 instructions before completing the quarterly columns.
- Working across every column at once: Complete lines 9 through 15 for one quarter before moving to the next quarter. Lines marked “NA” do not apply.
- Using the smaller amount on line 6 after moving into North Dakota during 2023: In that situation, use line 2 and fill in the circle on line 6.
- Filing Form ND-EZ when interest is due: An amount on line 17 requires Form ND-1.
- Leaving out a separate interest worksheet: Attach it if you calculate interest separately.
Questions people ask
What interest rate applies?
Interest is charged at 12% per year on an underpayment or late payment of estimated tax.
How is withholding divided among quarters?
Unless you can show otherwise, one-fourth of total withholding is treated as withheld by each payment due date.
Where do I enter a 2023 overpayment applied to 2024 estimated tax?
Enter it in the 1st quarter column on line 8. If you attached a statement to your 2023 return asking that it be applied to another quarter, use that quarter instead.
What exceptions are listed in Part 1?
The schedule lists the qualified farmer, federal annualized income installment method, federal 4th quarter, and partial year exceptions. Each has its own eligibility and calculation instructions.
Will the interest affect my refund or balance due?
If Form ND-1, line 29, shows an overpayment, the interest reduces your refund. If line 33 shows tax due, include the interest in the balance due paid with your return.