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ESTIMATED INCOME TAX - CORPORATIONS Form 40-ES
OFFICE OF STATE TAX COMMISSIONER
SFN 28716 (12-2021)
2022
the short period ends prior to any remaining due Application of estimated income
General instructions dates for payment of estimated tax, the final tax payments
estimated tax payment is due on the 15th day of All payments submitted as 2021 estimated
Who must pay estimated tax the last month of the short period. income tax and any overpayment credited from
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 the 2020 taxable year must be reported on the
and previous year’s state income tax liability a short period return must enter the tax year 2021 North Dakota Corporation Income Tax
exceeded $5,000 (before any withholding beginning and ending dates on the Form 40-ES Return Form 40.
or estimated payments), the corporation is voucher, otherwise leave blank. If any income tax was withheld from oil and gas
required to make an estimated tax payment of
at least one-fourth of the amount due on each Extension of time to pay estimated tax royalties, unless demonstrated otherwise, one-
of four prescribed dates. cannot be granted. fourth of the total amount withheld is deemed
to 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 Office of State Tax Commissioner, payments with any other payment to income tax
600 E. Boulevard Ave., Dept. 127, Bismarck, the North Dakota Office of State Tax Interest charges will apply if the estimated
ND 58505-0599. Commissioner. income tax payment for any quarter (including
If payment for estimated income tax is to be overpayments from prior quarters) is less than
Which form to use made by check or money order, make it payable 90% of the quarterly income tax liability or is
If payment for estimated income tax is to North Dakota State Tax Commissioner. less than the prior year’s North Dakota net tax
to be made by check or money order, the liability divided by four. If the underpayment
Form 40-ES voucher must be used to ensure Payment for estimated income tax may be made interest applies, please see Form 40-UT found
that proper credit for the payment is applied to electronically using an ACH credit, electronic on our website at www.nd.gov/tax/corp/forms.
the correct account. check, debit card, or credit card. To make an
electronic payment or for information regarding Interest
If payment is to be made electronically, do an ACH credit, go to the department’s website at
not use the Form 40-ES voucher. www.nd.gov/tax. Our office will notify the taxpayer of any interest
owed on any underpayment of estimated
Estimated income tax payments can also be income tax. If desired, interest owed may be
Time for filing made using ACH “Debits when filing the 2021 computed by the taxpayer on Form 40-UT
The first estimated income tax payment is due return electronically using the Modernized e-File and added to the 2021 corporation income
no later than April 15 following the close of program. The payment information is entered tax liability on Form 40, Page 1. Interest is
the calendar year. Corporations reporting on a when completing the 2021 return. calculated at the rate of 12% per annum from
fiscal year basis must pay the first estimated the installment due date to the earlier of the
tax installment no later than the 15th day of Amendments to estimated income date the estimated tax is paid or the due date
the fourth month following the close of their (without extension) of the return.
fiscal year. No less than one-fourth of the tax
estimated income tax must be paid with the If it is found that the total estimated income tax Privacy Act Notification. In compliance
first installment and with each of the three is more or less than originally determined, adjust with the Privacy Act of 1974, disclosure of a
remaining installments on the 15th day of the the next installment accordingly. social security number or Federal Employer
sixth and ninth months of the taxable year and Identification Number (FEIN) on this form is
the first month of the following year. Overpayment of estimated tax required under N.D.C.C. §§ 57-01-15 and
An overpayment of estimated income tax from 57-38-32, and will be used for tax reporting,
Estimated payments for short the prior taxable year may be credited to the identification, and administration of North
period returns current year’s estimated payments. The amount Dakota tax laws. Disclosure is mandatory.
Estimated payments for short period returns of the 2021 overpayment will be applied to the Failure to provide the social security number or
of less than 120 days are not required. For first installment for 2022. FEIN may delay or prevent the processing of
short period returns in excess of 120 days, if this form.
▼ Detach here and mail with payment ▼
FORM 40-ES CORPORATION ESTIMATED TAX PAYMENT VOUCHER 2022
North Dakota Office of State Tax Commissioner
SFN 28716 (12-2021)
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 "2022 40-ES" on check
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