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Form North Dakota Office of State Tax Commissioner
38-ES Estimated Income Tax—Estates and Trusts 2019
Who must pay Payment amounts and Electronic funds transfer. Pay by means
of an Automated Clearing House (ACH)
estimated tax? due dates
A fiduciary for an estate or trust must pay In general, one‑fourth (25%) of the total credit transaction, which the taxpayer
estimated North Dakota income tax for the estimated tax required to be paid (from line 14 initiates through the taxpayer’s own
2019 tax year if all four of the following of the worksheet) for the 2019 tax year must banking institution. For more information,
conditions apply: be paid by each of the following due dates: go to www.nd.gov/tax/payment and click
on “ACH credit” at bottom of page.
1. The fiduciary is required to pay estimated • 1st installment April 15, 2019
federal income tax for the 2019 tax year. • 2nd installment June 15, 2019 If paying electronically, do not use the
This condition applies whether or not • 3rd installment September 15, 2019 payment vouchers attached to this form.
the fiduciary actually makes the required • 4th installment January 15, 2020 Payment by check or money order. If paying
payment(s) of estimated tax to the Internal by check or money order, make it payable to
Revenue Service. The above due dates apply if the fiduciary’s
tax year is a calendar year—January 1 through “ND State Tax Commissioner.” To ensure
2. The fiduciary’s net tax liability for the 2018 December 31, 2019. However, if the tax year proper credit to the account, write the last four
tax year was equal to or more than $1,000. is a fiscal year, the installments are due on digits of the federal employer identification
Note: If the fiduciary was not required the 15th day of the 4th, 6th, and 9th months number (FEIN) and “2019 38‑ES” on the
to file a North Dakota income tax return of the current tax year, and the 15th day of check or money order. Detach and complete
for the 2018 tax year, the fiduciary’s net the 1st month of the following tax year. If the applicable installment’s payment voucher.
tax liability is zero for purposes of this any installment due date falls on a Saturday, Mail the payment and voucher to:
condition. Sunday, or legal holiday, the installment is not Office of State Tax Commissioner
3. The fiduciary expects to owe (after due until the next business day. 600 E. Boulevard Ave., Dept. 127
subtracting any estimated North Dakota Farmer—If the fiduciary qualifies as a farmer Bismarck, ND 58505‑0599
income tax withholding) an amount equal for federal estimated income tax purposes for
to or more than $1,000 for the 2019 tax the 2019 tax year, the fiduciary may pay the A check must be drawn on a U.S. or Canadian
year. estimated tax according to the general rules bank, be in U.S. dollars, and use a standard
4. The fiduciary expects North Dakota income explained above, or the fiduciary may pay 9‑digit routing number. A check drawn on a
tax withholding for the 2019 tax year to be the full amount of the estimated tax due by foreign bank (except one in Canada) cannot be
less than the smaller of: January 15, 2020. accepted.
a. 90% of the net tax liability for the 2019 Note: Regardless of the option chosen, the
tax year. fiduciary has until the regular due date to file Underpayment or late
Note: Substitute 66 2/3% if a qualified the 2019 North Dakota fiduciary income tax payment interest
farmer. See “Farmer” under “Payment return. Interest may be charged if not enough
amounts and due dates” later in these estimated tax is paid, or if the payment is not
instructions. Part-year requirement—If a fiduciary for a made on time or in the required amount. This
nonresident estate or trust, or an estate or trust applies even if there is a refund on the North
b. 100% of the net tax liability for the that was created during the tax year, does not Dakota fiduciary income tax return for the
2018 tax year. receive income from North Dakota sources 2019 tax year. Interest is calculated at the rate
Note: If the estate or trust was not until after the first installment due date, the of 12% per year from the installment due date
in existence for the entire 2018 tax fiduciary must pay the required estimated to the earlier of the date the estimated tax is
year, part b does not apply; the 90% tax in equal payments over the remaining paid or the regular due date of the return.
threshold in part a must be applied. installment due dates following the receipt of
income from North Dakota sources.
Need help?
How to determine the If you have questions or need forms, see
estimated tax How and where to pay page 3 of this form for how to contact us.
Complete the worksheet on page 2. For line 1
of the worksheet, estimate the federal taxable Electronic payment. For convenience and
income using the 2019 Form 1041‑ES, the security and knowing your payment was Privacy Act Notification. In compliance with the
federal estimated tax form for estates and timely received by our office, use one of the Privacy Act of 1974, disclosure of a social security
trusts. For lines 2, 4, and 7 of the worksheet, following electronic payment options: number or Federal Employer Identification Number
(FEIN) on this form is required under N.D.C.C.
§§ 57-01-15 and 57-38-62, and will be used for
see the instructions to the 2018 Form 38. ● Online—Pay online with an electronic tax reporting, identification, and administration of
check or a debit or credit card. The North Dakota tax laws. Disclosure is mandatory.
electronic check option is free. A Failure to provide the social security number or
FEIN may delay or prevent the processing of this
convenience fee is charged by the service form.
provider for the debit or credit card option,
none of which goes to the State of North
Dakota. To pay online, go to
www.nd.gov/tax/payment.
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