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ESTIMATED INCOME TAX - CORPORATIONS Form 40-ES
OFFICE OF STATE TAX COMMISSIONER
SFN 28716 (12-2023)
2024
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 2023 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 2022
and previous year’s state income tax liability a short period return must enter the tax year taxable year must be reported on the 2023 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 mailed Do not comingle estimated income tax Understatement of estimated
to Office of State Tax Commissioner, payments with any other payment to income tax
600 E. Boulevard Ave., Dept. 127, Bismarck, ND the North Dakota Office of State Tax Interest charges will apply if the estimated
58505-0599. Commissioner. income tax payment for any quarter (including
If payment for estimated income tax is to be made overpayments from prior quarters) is less than
Which form to use by check or money order, make it payable to North 90% of the quarterly income tax liability or is less
If payment for estimated income tax is to be made Dakota State Tax Commissioner. than the prior year’s North Dakota net tax liability
by check or money order, the Form 40-ES voucher divided by four. If the underpayment interest
must be used to ensure that proper credit for the Payment for estimated income tax may be made applies, please see Form 40-UT found on our
payment is applied to the correct account. electronically using an ACH credit, electronic check, website at www.tax.nd.gov/forms.
debit card, or credit card. To make an electronic
If payment is to be made electronically, payment or for information regarding an ACH credit, Interest
do not use the Form 40-ES voucher. go to the department’s website at Our office will notify the taxpayer of any interest
www.tax.nd.gov. owed on any underpayment of estimated income
Time for filing
The first estimated income tax payment is due Estimated income tax payments can also be tax. If desired, interest owed may be computed by
no later than April 15 following the close of made using ACH “Debits when filing the 2023 the taxpayer on Form 40-UT and added to the 2023
the calendar year. Corporations reporting on a return electronically using the Modernized e-File corporation income tax liability on Form 40, Page 1.
fiscal year basis must pay the first estimated program. The payment information is entered when Interest is calculated at the rate of 12% per annum
tax installment no later than the 15th day of the completing the 2023 return. from the installment due date to the earlier of
the date the estimated tax is paid or the due date
fourth month following the close of their fiscal (without extension) of the return.
year. No less than one-fourth of the estimated Amendments to estimated income
income tax must be paid with the first installment tax Privacy Act Notification. In compliance with the
and with each of the three remaining installments If it is found that the total estimated income tax is Privacy Act of 1974, disclosure of a social security
on the 15th day of the sixth and ninth months more or less than originally determined, adjust the number or Federal Employer Identification Number
of the taxable year and the first month of the next installment accordingly. (FEIN) on this form is required under N.D.C.C.
following year. §§ 57-01-15 and 57-38-32, and will be used for
Overpayment of estimated tax tax reporting, identification, and administration of
Estimated payments for short An overpayment of estimated income tax from the North Dakota tax laws. Disclosure is mandatory.
period returns prior taxable year may be credited to the current Failure to provide the social security number or
Estimated payments for short period returns of year’s estimated payments. The amount of the 2023 FEIN may delay or prevent the processing of this
less than 120 days are not required. For short overpayment will be applied to the first installment form.
period returns in excess of 120 days, if the short for 2024.
period ends prior to any remaining due dates for
▼ Detach here and mail with payment ▼
FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER 2024
North Dakota Office of State Tax Commissioner
SFN 28716 (12-2023)
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 CIT
• Write "2024 40-ES" on check
