Enlarge image
ESTIMATED INCOME TAX - CORPORATIONS Form 40-ES
OFFICE OF STATE TAX COMMISSIONER
SFN 28716 (12-2024)
2025
General instructions payment of estimated tax, the final estimated tax Application of estimated income tax
payment is due on the 15th day of the last month of payments
Who must pay estimated tax the short period. All payments submitted as 2024 estimated income
If a corporation’s estimated state income tax
liability (after any withholding) exceeds $5,000 A corporation filing on a fiscal year basis or on tax and any overpayment credited from the 2023
and previous year’s state income tax liability a short period return must enter the tax year taxable year must be reported on the 2024 North
exceeded $5,000 (before any withholding or beginning and ending dates on the Form 40-ES Dakota Corporation Income Tax Return Form 40.
estimated payments), the corporation is required voucher, otherwise leave blank. If any income tax was withheld from oil and gas
to make an estimated tax payment of at least royalties, unless demonstrated otherwise, one-
one-fourth of the amount due on each of four Extension of time to pay estimated tax cannot fourth of the total amount withheld is deemed to
prescribed dates. be granted. have been paid by each quarter’s payment due
date.
Where to file How to pay
Estimated income tax payments should be Do not comingle estimated income tax Understatement of estimated
mailed to: payments with any other payment to income tax
the North Dakota Office of State Tax Interest charges will apply if the estimated
Office of State Tax Commissioner, Commissioner. income tax payment for any quarter (including
600 E. Boulevard Ave., Dept. 127,
Bismarck, ND 58505-0599. If payment for estimated income tax is to be made overpayments from prior quarters) is less than
by check or money order, make it payable to North 90% of the quarterly income tax liability or is less
Which form to use Dakota State Tax Commissioner. than the prior year’s North Dakota net tax liability
divided by four. If the underpayment interest
If payment for estimated income tax is to be made Payment for estimated income tax may be made applies, please see Form 40-UT found on our
by check or money order, the Form 40-ES voucher electronically using an ACH credit, electronic check, website at www.tax.nd.gov/forms.
must be used to ensure that proper credit for the debit card, or credit card. To make an electronic
payment is applied to the correct account. payment or for information regarding an ACH credit, Interest
If payment is to be made electronically, go to the department’s website at Our office will notify the taxpayer of any interest
do not use the Form 40-ES voucher. www.tax.nd.gov. owed on any underpayment of estimated income
Estimated income tax payments can also be tax. If desired, interest owed may be computed by
Time for filing made using ACH Debits when filing the 2024 the taxpayer on Form 40-UT and added to the 2024
The first estimated income tax payment is due return electronically using the Modernized e-File corporation income tax liability on Form 40, Page 1.
no later than April 15 following the close of program. The payment information is entered when Interest is calculated at the rate of 12% per annum
the calendar year. Corporations reporting on a completing the 2024 return. from the installment due date to the earlier of
fiscal year basis must pay the first estimated the date the estimated tax is paid or the due date
tax installment no later than the 15th day of the (without extension) of the return.
Amendments to estimated income
fourth month following the close of their fiscal
year. No less than one-fourth of the estimated tax Privacy Act Notification. In compliance with the
income tax must be paid with the first installment If it is found that the total estimated income tax is Privacy Act of 1974, disclosure of a social security
and with each of the three remaining installments more or less than originally determined, adjust the number or Federal Employer Identification Number
on the 15th day of the sixth and ninth months next installment accordingly. (FEIN) on this form is required under N.D.C.C.
of the taxable year and the first month of the §§ 57-01-15 and 57-38-32, and will be used for
following year. Overpayment of estimated tax tax reporting, identification, and administration of
An overpayment of estimated income tax from the North Dakota tax laws. Disclosure is mandatory.
Estimated payments for short prior taxable year may be credited to the current Failure to provide the social security number or
year’s estimated payments. The amount of the 2024 FEIN may delay or prevent the processing of this
period returns overpayment will be applied to the first installment form.
Estimated payments for short period returns of for 2025.
less than 120 days are not required. For short
period returns in excess of 120 days, if the short
period ends prior to any remaining due dates for
▼ Detach here and mail with payment ▼
FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER 2025
North Dakota Office of State Tax Commissioner
SFN 28716 (12-2024)
Do not use this voucher if paying electronically
Name Of Corporation As It Will Appear On Form 40
Federal Employer
Identification Number . . . ►
Mailing Address
Tax Year Beginning
(mm/dd/yyyy) . . . . . . . . ►
City, State, ZIP Code
Tax Year Ending
(mm/dd/yyyy) . . . . . . . . ►
Payment Amount ► $
• Mail payment and voucher to: Office of State Tax Commissioner • Make payable to:
600 E. Boulevard Ave., Dept. 127 ND State Tax Commissioner
Bismarck, ND 58505-0599 • Write "2025 40-ES" on check CIT
