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ESTIMATED INCOME TAX - INDIVIDUALS Form ND-1ES
OFFICE OF STATE TAX COMMISSIONER
SFN 28709 (12-2022)
2023

Purpose of form tax form for individuals. For lines 2, How and where to pay
Use this form to calculate and pay 4 and 7 of the worksheet, see the
estimated North Dakota individual instructions to the 2022 Form ND-1 Electronic payment. For convenience
income tax. Individuals generally and 2022 Schedule ND-1TC. and security and knowing your
payment was timely received by our
must pay their income tax in one of Married persons filing separate office, pay online with an electronic
two ways—through the withholding returns. If you are married and plan check or a debit or credit card. To
of income tax from their paychecks to file separate federal and North make an electronic payment, go to
or through the payment of estimated Dakota income tax returns for the 2023
tax. If you receive earnings from self- tax year, you and your spouse must www.tax.nd.gov and select “Make A
employment, interest, dividends, rents, make separate estimated tax payments Payment.”
and other types of income not subject based on your separate incomes. Each If paying electronically, do not use
to withholding, you may have to pay of you should obtain and complete the payment vouchers attached to
estimated tax. Form ND-1ES to determine your this form.
separate estimated tax payments.
Who must pay Payment by check or money order.
estimated tax? Payment amounts and If you choose to pay by check or
You must pay estimated North Dakota due dates money order, make it payable to “ND
income tax for the 2023 tax year if all In general, one-fourth (25%) of State Tax Commissioner.” To ensure
four of the following conditions apply: the total estimated tax that you are proper credit to your account, write the
1. You are required to pay estimated required to pay (from line 14 of the last four digits of your social security
federal income tax for the 2023 worksheet) must be paid by each of number and “2023 ND-1ES” on your
tax year. This condition applies the following due dates: check or money order. Detach and
whether or not you actually make  1st installment April 15, 2023 complete the applicable installment’s
the required payment of estimated  2nd installment June 15, 2023 payment voucher. Mail your payment
tax to the Internal Revenue  3rd installment September 15, 2023 and voucher to:
Service.  4th installment January 15, 2024
Office of State Tax Commissioner
2. Your net tax liability for the 2022 The above due dates apply if your tax PO Box 5622
tax year was equal to or more than year is a calendar year—January 1 Bismarck, ND 58506-5622
$1,000. through December 31, 2023. However,
Note: If you were not required if you file on a fiscal year basis, the A check must be drawn on a U.S. or
to file a North Dakota income tax installments are due on the 15th day Canadian bank, be in U.S. dollars,
return for the 2022 tax year, your of the 4th, 6th, and 9th months of the and use a standard 9-digit routing
net tax liability for 2022 is zero for current tax year, and the 15th day of number. A check drawn on a foreign
this purpose. the 1st month of the following tax year. bank (except one in Canada) cannot be
If any installment due date falls on a accepted.
3. You expect to owe (after Saturday, Sunday, or legal holiday, the
subtracting your estimated North installment is not due until the next Underpayment or late
Dakota income tax withholding) business day.
an amount equal to or more than payment interest
$1,000 for the 2023 tax year. Farmer. If you qualify as a farmer for Interest may be charged if you do not
4. You expect your estimated North federal estimated income tax purposes pay enough estimated tax, or if you
Dakota income tax withholding for for the 2023 tax year, you may pay do not make the payment on time or
the 2023 tax year to be less than your estimated tax according to the in the required amount. This applies
the smaller of: general rules explained above, or even if you have a refund on your 2023
you may pay the full amount of your North Dakota individual income tax
a. 90% of your net tax liability for estimated tax due by January 15, return. Interest is calculated at the rate
the 2023 tax year. 2024. of 12% per year from the installment
Note: Substitute 66 2/3% if a Note: Regardless of the option chosen, due date to the earlier of the date the
qualified farmer. See “Farmer” you have until the regular due date estimated tax is paid or the regular due
under “Payment amounts (generally, April 15, 2024) to file your date of the return (generally, April 15,
and due dates” later in these 2023 North Dakota individual income 2024).
instructions. tax return.
b. 100% of your net tax liability for Note: The tax calculation in the Need help?
the 2022 tax year. worksheet (on page 2) does not take If you have questions or need forms,
Note: If you moved into North into account the 3 -year elected farm see page 3 of this form for how to
Dakota during 2022 and had no income averaging on contact us.
income from North Dakota prior Schedule ND-1FA.
to the move, part b does not Privacy Act Notification. In compliance with the
apply; you must satisfy the 90% Part-year requirement. If you are a
threshold in part a. full-year nonresident or you changed Privacy Act of 1974, disclosure of a social security
your residence to North Dakota during number or Federal Employer Identification Number
the 2023 tax year, and you do not (FEIN) on this form is required under N.D.C.C.
§§ 57-01-15 and 57-38-62, and will be used for
How to determine your receive income from North Dakota tax reporting, identification, and administration of
estimated tax sources until after the first installment North Dakota tax laws. Disclosure is mandatory.
Complete the worksheet on page 2 due date (generally, April 15, 2023), Failure to provide the social security number or
to determine if you have to pay you must pay the required estimated FEIN may delay or prevent the processing of this
estimated tax for 2023. For line 1 tax in equal payments over the form.
of the worksheet, estimate your remaining installment due dates
federal taxable income using the 2023 following the receipt of income from
Form 1040-ES, the federal estimated North Dakota sources.

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2023 Form ND-1ES
SFN 28709 (12-2022), Page 2

2023 estimated income tax worksheet—individuals
  1.  Estimated federal taxable income for the 2023 tax year (from worksheet in 2023 Federal Form 1040-ES) ..........................  1  ___________________
  2.  Addition adjustments—see the 2022 Form ND-1 instruction booklet (lines 2 through 4) for addition adjustments ..............  2  ___________________
  3.  Balance (Add lines 1 and 2) .....................................................................................................................................................  3  ___________________
  4.  Subtraction adjustments—see the 2022 Form ND-1 instruction booklet (lines 6 through 16) for subtraction adjustments ...  4  ___________________
  5.  North Dakota taxable income (Subtract line 4 from line 3) .....................................................................................................  5  ___________________
  6.  North Dakota income tax—calculate the tax for the amount on line 5 as follows ..................................................................  6  ___________________
    •  If you (and your spouse, if filing jointly) were full-year residents, calculate the tax using the applicable
       2023 Tax Rate Schedule below.
    •  If you (or your spouse, if filing jointly) was a full-year nonresident or a part-year resident, complete lines 15
       through 19 below.
  7.  Credits—see the 2022 Form ND-1 instruction booklet (lines 20 through 23) for allowable credits .......................................  7  ___________________
  8.  Net tax liability (Subtract line 7 from line 6) ...........................................................................................................................  8  ___________________
  9.  Estimated North Dakota income tax withholding for the 2023 tax year ..................................................................................  9  ___________________
  10.  Balance due (Subtract line 9 from line 8). If the amount on this line is less than $1,000, stop here; you do not
    have to pay estimated tax ......................................................................................................................................................... 10  ___________________
  11.  Multiply line 8 by 90% (.90) [or 66 2/3% (.6667) if a qualified farmer] ..................................... 11  ___________________
  12.  Net tax liability from 2022 Form ND-1, line 25. If you were not required to file a
    2022 return, enter 0. If the amount on this line is less than $1,000, stop here; you do
    not have to pay estimated tax ....................................................................................................... 12  ___________________
  13.  Enter the smaller of line 11 or line 12. However, if you moved into North Dakota during the 2022 tax year and
    had no income from North Dakota prior to the move, enter the amount from line 11. If line 9 is equal to or greater
    than the amount on this line, stop here; you do not have to pay estimated tax ........................................................................ 13  ___________________
  14.  Minimum annual payment (Subtract line 9 from line 13). Divide this amount by 4 to determine the amount to
    pay on each installment due date. See “Payment amounts and due dates” in the instructions on page 1 for
    the due dates and for exceptions to paying in four installments .............................................................................................. 14  ___________________
Full-year nonresident or part-year resident tax calculation only (lines 15 through 19)
  15.  Calculate the tax for the amount on line 5 using the applicable 2023 Tax Rate Schedule below ............................................ 15  ___________________
  16.  Income from North Dakota sources. Enter the portion of your estimated federal adjusted
    gross income that is reportable to North Dakota (reduced by amount from line 4 above) .......... 16  ___________________
  17.  Estimated federal adjusted gross income (reduced by U.S. obligation interest) .......................... 17  ___________________
  18.  North Dakota income ratio (Divide line 16 by line 17. Round to nearest two decimal places. If line 16 is more than
    line 17, enter 1.00) ....................................................................................................................................................................  18  ___________________
  19.  Multiply line 15 by line 18. Enter this amount on line 6 above ................................................................................................  19  ___________________

2023 Forms ND-1 and ND-EZ Tax Rate Schedules

  Single                                                                      Married filing jointly and qualifying widow(er)
  If North Dakota                                                             If North Dakota
  taxable income is:                             Your tax is equal to:        taxable income is:                         Your tax is equal to:
  Over       But not over                                                     Over         But not over
  $    0 $  41,775 ...............1.10% of North Dakota taxable income        $          0  $  69,700 ................1.10% of North Dakota taxable income
    41,775   101,050 ... $  459.53 +  2.04% of amount over $  41,775              69,700   168,450 .... $  766.70 +  2.04% of amount over $  69,700
   101,050   210,825 ...   1,668.74 +  2.27% of amount over   101,050         168,450      256,650 ....   2,781.20 +  2.27% of amount over   168,450
  210,825    458,350 ...   4,160.63 +  2.64% of amount over   210,825         256,650      458,350 ....   4,783.34 +  2.64% of amount over   256,650
  458,350 .................. 10,695.29 +  2.90% of amount over 458,350        458,350 ....................10,108.22 +  2.90% of amount over                      458,350

    Married filing separately                                                 Head of household
  If North Dakota                                                             If North Dakota
  taxable income is:                             Your tax is equal to:        taxable income is:                         Your tax is equal to:
  Over       But not over                                                     Over         But not over
  $    0 $  34,850 ...............1.10% of North Dakota taxable income        $          0  $  55,900 ................1.10% of North Dakota taxable income
    34,850     84,225 ... $  383.35 +  2.04% of amount over $  34,850             55,900   144,400 .... $  614.90 +  2.04% of amount over $  55,900
    84,225   128,325 ...   1,390.60 +  2.27% of amount over    84,225         144,400      233,750 ....   2,420.30 +  2.27% of amount over   144,400
   128,325   229,175 ...   2,391.67 +  2.64% of amount over   128,325         233,750      458,350 ....   4,448.55 +  2.64% of amount over   233,750
  229,175 ....................5,054.11 +  2.90% of amount over 229,175        458,350 ....................10,377.99 +  2.90% of amount over                      458,350

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2023 Form ND-1ES
SFN 28709 (12-2022), Page 3

Call Write
Questions: 701-328-1247 Office of State Tax Commissioner
Forms: 701-328-1243 600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
If speech or hearing impaired, call us through
Relay North Dakota at 1-800-366-6888.
Walk-in assistance
Stop in to see us in person at our main office in Bismarck. You
Email will find us in the—
Request forms, ask questions, or send messages to
us via e mail at— State Capitol, 8th Floor
individualtax@nd.gov Monday through Friday (except holidays)
8:00 a.m. to 5:00 p.m.

Website
www.tax.nd.gov

Record of estimated tax payments for 2023 tax year
Check or Amount, if any,
Installment Payment money order applied from Total
number due date 1 Date paid number Amount paid 2022 return 2 amount paid

1 April 15, 2023

2 June 15, 2023

3 Sept. 15, 2023

4 Jan. 15, 2024

Total estimated tax paid for 2023 ...............................................................................................................................................

1 In the case of (1) a fiscal year filer, (2) a farmer, or (3) an individual whose estimated tax requirement does not begin until after April 15, 2023, see
instructions for applicable due dates.
2 If you attached a statement to your 2022 North Dakota return electing to apply part or all of your 2022 overpayment to a quarter other than the first
quarter of 2023, enter the overpayment on the applicable quarter’s line.

FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER 2023
North Dakota Office of State Tax Commissioner
SFN 28709 (12-2022) Payment Voucher 1
Due April 15, 2023
Do not use this voucher if paying electronically
Name
Social Security
Number . . . . . . . . . . . . .►
Spouse's Name
Spouse's Social
Security Number . . . . . ►
Mailing Address

City, State, ZIP Code
Payment Amount ► $
Mail payment and voucher to: Office of State Tax Commissioner • Make payable to:
PO Box 5622 ND State Tax Commissioner
Bismarck, ND 58506-5622 IIT
• Write last four digits of
social security number and
"2023 ND-1ES" on check

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▼ Detach here and mail with payment ▼

FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER 2023
North Dakota Office of State Tax Commissioner
SFN 28709 (12-2022) Payment Voucher 2
Due June 15, 2023
Do not use this voucher if paying electronically
Name
Social Security
Number . . . . . . . . . . . . .►
Spouse's Name
Spouse's Social
Security Number . . . . . ►
Mailing Address

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▼ Detach here and mail with payment ▼

FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER 2023
North Dakota Office of State Tax Commissioner
SFN 28709 (12-2022) Payment Voucher 3
Due September 15, 2023
Do not use this voucher if paying electronically
Name
Social Security
Number . . . . . . . . . . . . .►
Spouse's Name
Spouse's Social
Security Number . . . . . ►
Mailing Address

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▼ Detach here and mail with payment ▼

FORM ND-1ES INDIVIDUAL ESTIMATED TAX PAYMENT VOUCHER 2023
North Dakota Office of State Tax Commissioner
SFN 28709 (12-2022) Payment Voucher 4
Due January 15, 2024
Do not use this voucher if paying electronically
Name
Social Security
Number . . . . . . . . . . . . .►
Spouse's Name
Spouse's Social
Security Number . . . . . ►
Mailing Address

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