Schedule ND-1UT: Schedule ND-1UT - Underpayment of Estimated Individual Income Tax (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Schedule ND-1UT determines whether you paid enough estimated North Dakota individual income tax by the payment due dates for 2025. It calculates any underpayment and interest due on underpaid or late estimated tax payments.
Who files this form
Use Schedule ND-1UT to check whether you paid enough 2025 North Dakota estimated income tax on time 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 2025. See 2025 Federal Form 2210 to determine whether that requirement applied.
- Do not file this schedule if your 2025 North Dakota net tax liability minus withholding, shown on line 4, is less than $1,000.
- Do not file this schedule if your 2024 net tax liability on line 5 is less than $1,000. Enter zero on line 5 if no 2024 return was required.
If a Part 1 exception applies, fill in its circle, complete Parts 2 and 3 as instructed, and attach the schedule to your return.
When it's due
For calendar-year filers, the schedule prints these estimated payment due dates for tax year 2025:
- 1st quarter: April 15, 2025.
- 2nd quarter: June 15, 2025.
- 3rd quarter: September 15, 2025.
- 4th quarter: January 15, 2026.
For the 2025 federal 4th quarter exception, you must have avoided the January 15, 2026 federal estimated payment requirement by filing your 2025 federal return and paying the remaining federal tax by February 1, 2026.
Interest on 2025 estimated tax underpayments runs until the earlier of April 15, 2026, or the date the estimated tax due is paid in full.
Fiscal-year filers should substitute corresponding dates.
What you'll need
- Your 2025 Form ND-1 or Form ND-EZ, for net tax liability and withholding.
- Your 2024 Form ND-1 or Form ND-EZ, if a return was required, for prior-year net tax liability.
- Amounts of estimated tax paid and tax withheld for each quarter, plus payment dates needed to calculate interest.
- Details of any 2024 North Dakota overpayment applied to 2025 estimated tax, including any statement requesting that it be applied to a particular quarter.
- 2025 Federal Form 2210 to determine whether you were required to pay federal estimated tax.
Additional attachments may apply:
- For the federal annualized income installment method exception, attach the federal annualized income installment method worksheet from 2025 Federal Form 2210 showing your federal calculations.
- For the partial-year exception, attach a statement describing your situation.
- If you calculate interest on a separate worksheet, attach that worksheet.
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 cannot file Form ND-EZ. You must file Form ND-1.
If your return shows no overpayment or 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 give a mailing address or e-filing instructions.
Common mistakes
- Completing the schedule without first reading the instructions or checking the federal estimated tax requirement.
- Continuing when line 4 or line 5 is less than $1,000. The form says not to file the schedule in either case.
- Using the regular line 7 calculation when a Part 1 exception applies. Read the exception instructions first.
- Working across all quarters at once. Complete lines 9 through 15 for one column before moving to the next.
- Using the smaller of lines 2 and 5 on line 6 after moving into North Dakota during 2024. In that situation, enter line 2 and fill in the circle.
- Filing Form ND-EZ when Schedule ND-1UT, line 17, has an amount. Form ND-1 is required instead.
Questions people ask
What interest rate applies?
Interest is charged at 12% per year on an underpayment or late payment of estimated tax.
How do I divide withholding among the quarters?
Unless you can show otherwise, one-fourth of your total withholding is treated as withheld by each payment due date.
What exceptions does Part 1 list?
It lists the qualified farmer exception, federal annualized income installment method exception, federal 4th quarter exception, and partial-year exception. Each has specific eligibility rules and line 7 instructions.
Will this interest affect my refund or balance due?
If Form ND-1, line 29, shows an overpayment, the interest reduces your refund. If Form ND-1, line 33, shows tax due, include the interest in the balance paid with your return.