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ESTIMATED INCOME TAX - ESTATES AND TRUSTS Form 38-ES
OFFICE OF STATE TAX COMMISSIONER
SFN 28723 (12‑2022)
2023
Who must pay Payment amounts and To pay electronically, go to
www.tax.nd.gov and select “Make A
estimated tax? due dates Payment.”
A fiduciary for an estate or trust must In general, one‑fourth (25%) of the
pay estimated North Dakota income total estimated tax required to be paid If paying electronically, do not use
tax for the 2023 tax year if all four of (from line 14 of the worksheet) for the the payment vouchers attached to
the following conditions apply: 2023 tax year must be paid by each of this form.
the following due dates:
1. The fiduciary is required to pay Payment by check or money order.
estimated federal income tax for 1st installment April 15, 2023 If paying by check or money order,
the 2023 tax year. This condition 2nd installment June 15, 2023 make it payable to “ND State Tax
applies whether or not the fiduciary 3rd installment September 15, 2023
actually makes the required 4th installment January 15, 2024 Commissioner.” To ensure proper credit
to the account, write the last four digits
payment(s) of estimated tax to the The above due dates apply if the of the federal employer identification
Internal Revenue Service. fiduciary’s tax year is a calendar number (FEIN) and “2023 38‑ES” on
2. The fiduciary’s net tax liability for year—January 1 through December 31, the check or money order. Detach and
the 2022 tax year was equal to or 2023. However, if the tax year is a complete the applicable installment’s
more than $1,000. fiscal year, the installments are due on payment voucher. Mail the payment
Note: If the fiduciary was not the 15th day of the 4th, 6th, and 9th and voucher to:
required to file a North Dakota months of the current tax year, and
income tax return for the 2022 the 15th day of the 1st month of the Office of State Tax Commissioner
tax year, the fiduciary’s net tax following tax year. If any installment 600 E. Boulevard Ave., Dept. 127
liability is zero for purposes of this due date falls on a Saturday, Sunday, Bismarck, ND 58505‑0599
condition. or legal holiday, the installment is not
due until the next business day. A check must be drawn on a U.S. or
3. The fiduciary expects to owe (after
subtracting any estimated North Farmer—If the fiduciary qualifies as Canadian bank, be in U.S. dollars,
Dakota income tax withholding) a farmer for federal estimated income and use a standard 9‑digit routing
an amount equal to or more than tax purposes for the 2023 tax year, number. A check drawn on a foreign
$1,000 for the 2023 tax year. the fiduciary may pay the estimated bank (except one in Canada) cannot be
4. The fiduciary expects North Dakota tax according to the general rules accepted.
income tax withholding for the explained above, or the fiduciary may
2023 tax year to be less than the pay the full amount of the estimated Underpayment or late
smaller of: tax due by January 15, 2024.
payment interest
a. 90% of the net tax liability for Note: Regardless of the option Interest may be charged if not enough
the 2023 tax year. chosen, the fiduciary has until the estimated tax is paid, or if the payment
Note: Substitute 66 2/3% if a regular due date to file the 2023 is not made on time or in the required
qualified farmer. See “Farmer” North Dakota fiduciary income tax amount. This applies even if there is a
under “Payment amounts return. refund on the North Dakota fiduciary
income tax return for the 2023 tax
and due dates” later in these Part-year requirement—If a fiduciary
year. Interest is calculated at the rate
instructions. for a nonresident estate or trust, or an
of 12% per year from the installment
b. 100% of the net tax liability for estate or trust that was created during
due date to the earlier of the date the
the 2022 tax year. the tax year, does not receive income
estimated tax is paid or the regular
Note: If the estate or trust was from North Dakota sources until
due date of the return.
not in existence for the entire after the first installment due date,
2022 tax year, part b does not the fiduciary must pay the required
apply; the 90% threshold in part estimated tax in equal payments over Need help?
a must be applied. the remaining installment due dates If you have questions or need forms,
following the receipt of income from see page 3 of this form for how to
North Dakota sources. contact us.
How to determine the
estimated tax How and where to pay Privacy Act Notification. In compliance with the
Complete the worksheet on page 2. For Privacy Act of 1974, disclosure of a social security
line 1 of the worksheet, estimate the Electronic payment. Instead of number or Federal Employer Identification Number
federal taxable income using the 2023 paying by check or money order with (FEIN) on this form is required under N.D.C.C.
Form 1041‑ES, the federal estimated this payment voucher, payment may be §§ 57‑01‑15 and 57‑38‑62, and will be used for
tax form for estates and trusts. For made electronically with an electronic tax reporting, identification, and administration of
North Dakota tax laws. Disclosure is mandatory.
lines 2, 4, and 7 of the worksheet, see check, a debit or credit card, or an Failure to provide the social security number or
the instructions to the 2022 Form 38. Automated Clearing House (ACH) FEIN may delay or prevent the processing of this
transaction. form.
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