Form            North Dakota Office of State Tax Commissioner
60-ES           S Corporation Estimated Tax Payment                                                                     2019

Purpose                                         Electronic payment options.  Instead     Need help?
An S corporation may, but is not                of paying by check or money order        Phone:  701.328.1258
required to, make estimated tax                 with this payment voucher, the                       Speech or hearing        
payments of income tax expected to be           payment may be made electronically                   impaired—800.366.6888
due on Form 60.  This form is for the           in one of the following ways.  If 
                                                                                         Email:  individualtax@nd.gov
2019 tax year.                                  paying electronically, do not use this 
                                                                                          
                                                voucher.
How to make payment                              Online—A payment may be made           Privacy Act Notification.  In compliance 
                                                                                         with the Privacy Act of 1974, disclosure of a 
If paying by check or money order,                online with an electronic check or a   social security number or Federal Employer 
make it payable to “ND State Tax                  debit or credit card. The electronic   Identification Number (FEIN) on this form 
                                                                                         is required under N.D.C.C. §§ 57-01-15, 
Commissioner” and write last                      check option is free.  North Dakota    57-38-01.4, and 57-38-31.1, and will be 
four digits of federal employer                   contracts with a national payment      used for tax reporting, identification, and 
                                                                                         administration of North Dakota tax laws. 
identification number (FEIN) and                  service to provide the debit or credit Disclosure is mandatory. Failure to provide the 
                                                                                         social security number or FEIN may delay or 
“2019 60-ES” on it.  Complete the                 card option.  There is a fee for the   prevent the processing of this form.
payment voucher below, detach it from             debit or credit card option, none of 
this page, and mail it with the check or          which goes to the State of North 
money order to:                                   Dakota.  To pay online, go to
                                                  www.nd.gov/tax/payment.
  Office of State Tax Commissioner
                                                
  600 E. Boulevard Ave., Dept. 127                Electronic funds transfer—A 
  Bismarck, ND 58505-0599                         payment may be made by means 
                                                  of an Automated Clearing House          Record of payment
Only a check drawn on a U.S. or                   (ACH) credit transaction that           Record the payment here and place in 
Canadian bank in U.S. dollars and                 the taxpayer initiates through its      2019 tax records
using a standard 9-digit routing                  banking institution.  For more 
number is accepted.                               information, go to our website at         Date of payment: ______________
                                                  www.nd.gov/tax.
                                                                                              Check number: ______________

                                                                                               Amount paid: ______________

                                         ▼ Detach here and mail with payment ▼

Form 60-ES - S Corporation Estimated Tax Payment Voucher                                                            2019
North Dakota Office of State Tax Commissioner
SFN 28737
Do not use this voucher if paying electronically
Name of corporation as it will appear on Form 60
                                                                                Federal Employer
                                                                                Identification Number . . . . ►
Mailing address
                                                                                Fiscal year filer: Tax year
                                                                                ending (mm/dd/yyyy). . . . ►
City, state, ZIP Code
                                                                                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 "2019 60-ES" on check
                                                                                                                        SCO