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2022 Schedule ND-1UT
SFN 28704 (12-2022), Page 2
General instructions Instructions for Part 2 April 15, 2023, or the date the estimated
You may use Schedule ND-1UT to tax due is paid in full. In the case where
determine if you paid enough estimated Line 7 an overpayment is applied to offset
North Dakota income tax by the payment If one of the exceptions in Part 1 applies, an underpayment, the overpayment is
due dates and, if you didn’t, to calculate enter on this line the appropriate considered to have been applied as of
the amount of interest you must pay on amount(s) as follows: the payment due date for the quarter in
which the overpayment occurred.
the underpayment or late payment. The • If Item A applies, enter the amount
dates used on Schedule ND-1UT and in from line 6 in the 4th quarter column. In some cases, you may find it necessary
these instructions are for calendar year Enter zero in the first three columns. to compute the interest on a separate
filers. Fiscal year filers should substitute worksheet, in which case you should
corresponding dates. • If Item B applies, use the annualized skip lines 16a through 16d and enter the
federal taxable income determined separately computed interest on line 16e
Federal estimated income tax on the 2022 Federal Form 2210 in the appropriate column. Attach your
requirement. Do not complete to calculate an annualized North worksheet to Schedule ND-1UT.
Schedule ND-1UT unless you were Dakota taxable income. Include any
required to pay estimated federal income adjustments required or allowed For purposes of computing interest,
tax for the tax year. To determine if you under North Dakota tax law in the the amount paid for a quarter must
were required to pay estimated federal calculation. Enter the amount of be applied first to the amount due for
income tax for 2022, see the 2022 estimated North Dakota income that quarter. If the total amount paid
Federal Form 2210. tax due by each payment due date exceeds the amount due, the excess
calculated in the same manner as must be applied to offset an outstanding
Instructions for Part 1 under the federal annualized income underpayment, if any, from a previous
Following are descriptions of the installment method on Form 2210. quarter, starting with the earliest
exceptions to the regular computation of underpayment. In addition, in the case of
underpayment listed in Part 1. If one of • If Item C applies, enter 25% of the a late payment, the interest on line 16e
them applies, fill in the applicable circle. amount on line 6 in the 1st, 2nd and must be computed on the amount due on
3rd columns. Enter zero in the 4th line 7 less any tax withheld included on
Item A: Qualified farmer exception quarter column. line 8.
This exception applies if you qualified as
a farmer for federal estimated income tax • If Item D applies, the amount to
purposes in 2022 and you were required enter in each column depends on Line 16a
to pay estimated federal income tax for when you first received income from Except for a late payment or where an
the 4th quarter due on January 15, 2023. North Dakota sources in 2022. If you underpayment is offset by a subsequent
received the income after March 31 quarter’s overpayment, enter April 15,
Item B: Federal annualized income and before June 1, 2022, enter one- 2023. If there is a late payment and
installment method exception third of the amount on line 6 in the the amount of the payment equals or
This exception applies only if you used 2nd, 3rd, and 4th quarter columns. If exceeds the amount of estimated tax
the annualized income installment you received the income after May 31 due, enter the date of payment. If
method to calculate the amount of your and before September 1, 2022, enter an underpayment is fully offset by a
underpayment and penalty for federal one-half of the amount on line 6 in the subsequent quarter’s overpayment, enter
estimated income tax purposes for 3rd and 4th quarter columns. If you the payment due date for the quarter
2022. Attach a copy of the federal received the income after August 31, in which the overpayment occurred.
annualized income installment 2022, and before January 1, 2023, In other cases, more than one date
method worksheet (from 2022 enter the amount from line 6 in the may apply and it may be necessary
Federal Form 2210) showing the 4th quarter column. to compute the interest on a separate
amounts you computed for federal worksheet, in which case you should
purposes. Line 8 skip lines 16a through 16d and enter the
Enter the amount of estimated tax separately computed interest on line 16e
Item C: Federal 4th quarter paid and income tax withheld for each in the appropriate column. Attach your
exception quarter. Unless you can show otherwise, worksheet to Schedule ND-1UT.
This exception applies if you did not one-fourth of the total amount withheld
have to make the 4th quarter estimated is deemed to have been withheld by Line 17
federal income tax payment due on each payment due date. If you elected If there is an amount on this line, you
January 15, 2023, because you filed your to apply an overpayment from your may not file Form ND-EZ; you must file
2022 federal income tax return and paid 2021 North Dakota return to your 2022 Form ND-1. If there is an overpayment
the remaining federal income tax due by estimated tax, enter the overpayment on Form ND-1, line 29, any interest
February 1, 2023. in the 1st quarter column; however, if due on Schedule ND-1UT will reduce
Item D: Partial year exception you attached a statement to your 2021 the amount refunded to you. If there
This exception applies if you were a return requesting the overpayment to is a tax due on Form ND-1, line 33,
nonresident of North Dakota, or you be applied to another quarter, enter the any interest due on Schedule ND-1UT
moved into North Dakota during 2022, overpayment in the appropriate column. must be included in the balance due
and you did not receive income subject to be paid with your return. If there
is no overpayment or tax due on your
to North Dakota income tax until after Instructions for Part 3 return, and if the interest due on
April 15, 2022. Attach a statement Interest of 12% per year is charged on Schedule ND-1UT is $5.00 or more, the
describing your situation. an underpayment or late payment of interest due on Schedule ND-1UT must
estimated tax. Interest accrues from be included in the balance due, and a
the payment due date to the earlier of check or money order for this amount
must be submitted with your return.
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