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North Dakota Office of State Tax Commissioner
2018 Schedule ND-1UT instructions
General instructions Instructions for Part 2 the date the estimated tax due is paid in full.
You may use Schedule ND-1UT to determine In the case where an overpayment is applied
if you paid enough estimated North Dakota Line 7 to offset an underpayment, the overpayment
income tax by the payment due dates and, If one of the exceptions in Part 1 applies, is considered to have been applied as of the
if you didn’t, to calculate the amount of enter on this line the appropriate amount(s) as payment due date for the quarter in which the
interest you must pay on the underpayment follows: overpayment occurred.
or late payment. The dates used on • If Item A applies, enter the amount from In some cases, you may find it necessary to
Schedule ND-1UT and in these instructions line 6 in the 4th quarter column. Enter zero compute the interest on a separate worksheet,
are for calendar year filers. Fiscal year filers in the first three columns. in which case you should skip lines 16a
should substitute corresponding dates.
through 16d and enter the separately computed
• If Item B applies, use the annualized
interest on line 16e in the appropriate
Federal estimated income tax requirement. federal taxable income determined on the
column. Attach your worksheet to
Do not complete Schedule ND-1UT unless you 2018 Federal Form 2210 to calculate an
Schedule ND‑1UT.
were required to pay estimated federal income annualized North Dakota taxable income.
tax for the tax year. To determine if you were Include any adjustments required or For purposes of computing interest, the amount
required to pay estimated federal income tax allowed under North Dakota tax law in the paid for a particular quarter must be applied
for 2018, see the 2018 Federal Form 2210. calculation. Enter the amount of estimated first to the amount due for that quarter. If the
North Dakota income tax due by each total amount paid exceeds the amount due, the
Instructions for Part 1 payment due date calculated in the same excess must be applied to offset an outstanding
Following are descriptions of the exceptions manner as under the federal annualized underpayment, if any, from a previous quarter,
to the regular computation of underpayment income installment method on Form 2210. starting with the earliest underpayment. In
listed in Part 1. If one of them applies, fill in addition, in the case of a late payment, the
the applicable circle. • If Item C applies, enter 25% of the
interest on line 16e must be computed on the
amount on line 6 in the 1st, 2nd and 3rd
amount due on line 7 less any tax withheld
Item A: Qualified farmer exception columns. Enter zero in the 4th quarter
included on line 8.
This exception applies if you qualified as column.
a farmer for federal estimated income tax Line 16a
purposes in 2018 and you were required to • If Item D applies, the amount to enter
pay estimated federal income tax for the 4th in each column depends on when you Except for a late payment or where an
quarter due on January 15, 2019. first received income from North Dakota underpayment is offset by a subsequent
sources in 2018. If you received the quarter’s overpayment, enter April 15, 2019.
Item B: Federal annualized income income after March 31 and before June 1, If there is a late payment and the amount of
installment method exception 2018, enter one-third of the amount on the payment equals or exceeds the amount of
This exception applies only if you actually line 6 in the 2nd, 3rd, and 4th quarter estimated tax due, enter the date of payment.
used the annualized income installment columns. If you received the income after If an underpayment is fully offset by a
method to calculate the amount of your May 31 and before September 1, 2018, subsequent quarter’s overpayment, enter the
underpayment and penalty for federal enter one-half of the amount on line 6 payment due date for the quarter in which
estimated income tax purposes for 2018. in the 3rd and 4th quarter columns. If the overpayment occurred. In other cases,
Attach a copy of the federal annualized you received the income after August 31, more than one date may apply and it may
income installment method worksheet 2018, and before January 1, 2019, enter be necessary to compute the interest on a
(from 2018 Federal Form 2210) showing the amount from line 6 in the 4th quarter separate worksheet, in which case you should
the amounts you computed for federal column. skip lines 16a through 16d and enter the
purposes. separately computed interest on line 16e in the
Line 8 appropriate column. Attach your worksheet
Item C: Federal 4th quarter to Schedule ND‑1UT.
Enter the amount of estimated tax paid and
exception
income tax withheld for each quarter. Unless
This exception applies if you did not have to you can show otherwise, one-fourth of the
make the 4th quarter estimated federal income total amount withheld is deemed to have Line 17
tax payment due on January 15, 2019, because been withheld by each payment due date. If If there is an amount on this line, you may not
you filed your 2018 federal income tax return you elected to apply an overpayment from file Form ND-EZ; you must file Form ND-1.
and paid the remaining federal income tax due your 2017 North Dakota return to your 2018 If there is an overpayment on Form ND-1,
by February 1, 2019. estimated tax, enter the overpayment in the 1st line 29, any interest due on Schedule ND-1UT
Item D: Partial year exception quarter column; however, if you had attached will reduce the amount refunded to you. If
This exception applies if you were a a statement to your 2017 return requesting the there is a tax due on Form ND-1, line 33, any
nonresident of North Dakota, or you moved overpayment to be applied to another quarter, interest due on Schedule ND-1UT must be
into North Dakota during 2018, and you did enter the overpayment in the appropriate included in the balance due to be paid with
not receive income subject to North Dakota column. your return. If there is no overpayment or
tax due on your return, and if the interest
income tax until after April 15, 2018. Attach due on Schedule ND-1UT is $5.00 or more,
a statement describing your situation. Instructions for Part 3 the interest due on Schedule ND-1UT must
Interest of 12% per year is charged on an be included in the balance due, and a check
underpayment or late payment of estimated or money order for this amount must be
tax. Interest accrues from the due date of the submitted with your return.
payment to the earlier of April 15, 2019, or
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