Form ND-1ES Estimated Tax Form

Mail to: Office of State Tax Commissioner PO Box 5622 Bismarck ND Mail to: Office of State Tax Commissioner PO Box 5622 Bismarck ND Of ce of State Tax Commissioner 1 April 15 2013 1 In the case of (1) a scal year ler (2) a farmer or (3) an individual whose estimated tax requirement does not begin until after April 15 2013 see instructions for applicable due dates 1st installment April 15 2013 2 If you attached a statement to your 2012 North Dakota return electing to apply part or all of your 2012 overpayment to a quarter other than the rst quarter of 2013 enter the overpayment on the applicable quarter s line 2 June 15 2013 2012 return enter 0 If the amount on this line is less than $500 stop here; you do 2013 estimated income tax worksheet individuals 2013 Form ND 1ES page 2 North Dakota Of ce of State Tax Commissioner 2013 Form ND 1ES page 3 North Dakota Of ce of State Tax Commissioner 2013 Tax Rate Schedule below 2013 Tax Rate Schedules 2nd installment June 15 2013 3 Sept 15 2013 3rd installment September 15 2013 4 Jan 15 2014 4th installment January 15 2014 58506 5622 58506 5622 600 E Boulevard Ave Dept 127 8:00 a m to 5:00 p m a 90% of your net tax liability for the2013 tax year Addition adjustments see the 2012 Form ND 1 instruction booklet (lines 2 through 4) for required adjustments 2 Amount of Payment Amount of Payment b 100% of your net tax liability for the2012 tax year Balance (Add lines 1 and 2) 3 Balance due (Subtract line 9 from line 8) If the amount on this line is less than $500 stop here; you do not have to pay estimated tax 10 Bismarck ND 58505 0599 Bismarck ND 58506 5622 Calculate the tax for the amount on line 5 using the applicable 2013 Tax Rate Schedule below 15 call toll free 1 888 ND TAXES (1 888 638 2937) City State and Zip Code City State and Zip Code Complete the worksheet on page 2 todetermine if you have to pay estimated tax for2013 For line 1 of the worksheet estimate your federal taxable income using the 2013Form 1040 ES the federal estimated tax form for individuals See the instructions to the 2012 Form ND 1 for information on the adjustments on lines 2 and 4 and the credits on line 7 of the worksheet Credits see the 2012 Form ND 1 instruction booklet (lines 21 through 25) for allowable credits 7 Department use only Department use only DO NOT use this voucher if paying electronically Due April 15 2013 DO NOT use this voucher if paying electronically Due January 15 2014 DO NOT use this voucher if paying electronically Due June 15 2013 DO NOT use this voucher if paying electronically Due September 15 2013 E mail Electronic payment option Instead of paying by paper check or money order the payment may be made electronically by phone or online through Link2Gov Corporation a national electronic payment service Through this service the payment may be made by credit or debit card or by electronic check To pay electronically Enter the smaller of line 11 or line 12 However if you moved into North Dakota during the 2012 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 Estimated federal adjusted gross income (reduced by U S obligation interest) 17 Estimated federal taxable income for the 2013 tax year (from worksheet in 2013 Federal Form 1040 ES) 1 Estimated North Dakota income tax withholding for the 2013 tax year 9 Farmer If you qualify as a farmer for federalestimated income tax purposes for the 2013tax year you may pay your estimated tax according to the general rules explainedabove or you may pay the full amount of yourestimated tax due by January 15 2014 For Tax For Tax Form ND 1ES Estimated tax payment voucher individuals Form ND 1ES Estimated tax payment voucher individuals Full year nonresident or part year resident tax calculation only (lines 15 through 19) go to www ndtaxpayment com or gross income that is reportable to North Dakota (reduced by amount from line 4) 16 How and where to pay How to determine yourestimated tax If paying by paper check or money order make the check or money order payable to ND State Tax Commissioner Detach and complete the applicable installment s payment voucher To ensure proper credit to your account write your social security number and 2013 Form ND 1ES on your check or money order Mail your payment and voucher to: If speech or hearing impaired call us through Relay North Dakota at 1 800 366 6888 If you (and your spouse if ling jointly) were full year residents calculate the tax using the applicable If you (or your spouse if ling jointly) was a full year nonresident or a part year resident complete lines 15 If you are married and plan to le separate federal and North Dakota income tax returns for the 2013 tax year you and your spouse must make separate estimated tax paymentsbased on your separate incomes Each of youshould obtain and complete Form ND 1ESto determine your separate estimated tax payments If you have questions or need forms seepage 3 of this form for how to contact us Important: If paying electronically do not use the payment vouchers attached to this form In general one fourth (25%) of the totalestimated tax that you are required to pay(from line 14 of the worksheet) must be paidby each of the following due dates: Income from North Dakota sources Enter the portion of your estimated federal adjusted Individual Income Tax Section individualtax@nd gov Installment number Payment due date 1 Date paid Check or money order number Amount paid Amount if any applied from 2012 return 2 Total amount paid Interest may be charged if you do not pay enough estimated tax or if you do not makethe payment on time or in the required amount This applies even if you have a refund on your2013 North Dakota individual income tax return Interest is calculated at the rate of 12% per year from the installment due date to theearlier of the date the estimated tax is paid orthe regular due date of the return (generally April 15 2014) Link2Gov charges a fee for this service which varies depending on the payment method used North Dakota does not receive any part of this fee Mailing Address Mailing Address Make check or money order payable to "ND State Tax Commissioner " Make check or money order payable to "ND State Tax Commissioner " Married ling jointly and Married persons ling separate returns 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 Monday through Friday (except holidays) money order money order Multiply line 15 by line 18 Enter this amount on line 6 above 19 Multiply line 8 by 90% ( 90) [or 66 2/3% ( 6667) if a quali ed farmer] 11 Name (first middle initial and last) Name (first middle initial and last) ND 1ES ND 1ES ND 1ES Estimated income tax individuals Need help? Net tax liability (Subtract line 7 from line 6) 8 Net tax liability from 2012 Form ND 1 line 27 If you were not required to le a North Dakota income ratio (Divide line 16 by line 17 Round to nearest two decimal places ) 18 North Dakota income tax calculate the tax for the amount on line 5 as follows 6 North Dakota Of ce of State Tax Commissioner North Dakota Office of State Tax Commissioner 28709 2013 1st Installment North Dakota Office of State Tax Commissioner 28709 2013 2nd Installment North Dakota Office of State Tax Commissioner 28709 2013 3rd Installment North Dakota Office of State Tax Commissioner 28709 2013 4th Installment North Dakota taxable income (Subtract line 4 from line 3) 5 not have to pay estimated tax 12 Note: If you moved into North Dakotaduring 2012 and had no income from North Dakota prior to the move part bdoes not apply; you must satisfy the 90% threshold in part a Note: If you were not required to le a North Dakota income tax return for the 2012 tax year your net tax liability for 2012 is zero for this purpose Note: Regardless of the option chosen youhave until the regular due date (generally April 15 2014) to le your 2013 NorthDakota individual income tax return Note: Substitute 66 2/3% if a quali ed farmer See Farmer under Paymentamounts and due dates later in these instructions Note: The tax calculation in the worksheet (on page 2) does not take into account the3 year elected farm income averaging onSchedule ND 1FA Of ce of State Tax Commissioner Our Web site address is Part year requirement If you are a full yearnonresident or you changed your residence toNorth Dakota during the 2013 tax year and you do not receive income from North Dakotasources until after the rst installment due date (generally April 15 2013) you must pay the required estimated tax in equal payments overthe remaining installment due dates followingthe receipt of income from North Dakota sources Payment amounts anddue dates PO Box 5622 Privacy Act information In compliance with the Federal Privacy Act of 1974 (Public Law 93 579) the disclosure of the individual s social security number on this form is mandatory and is required under subsections 1 and 7 of North Dakota Century Code 57 38 31 An individual s social security number is used as an identi cation number by the North Dakota Of ce of State Tax Commissioner for le control and recordkeeping purposes and for cross checking the individual s les with those of the Internal Revenue Service Purpose of form Questions: (701) 328 1247 Forms: (701) 328 1243 Record of estimated tax payments for 2013 tax year Request forms ask questions or send messages to us via e mail at Spouse's Social Security Number If Joint Estimate Spouse's Name (first middle initial and last) Spouse's Social Security Number If Joint Estimate Spouse's Name (first middle initial and last) State Capitol 16th Floor Stop in to see us in person at our main of ce in Bismarck You will nd us in the Subtraction adjustments see the 2012 Form ND 1 instruction booklet (lines 7 through 16) for allowable adjustments 4 The above due dates apply if your tax yearis a calendar year January 1 throughDecember 31 2013 However if you le on a scal year basis the installments are due onthe 15th day of the 4th 6th and 9th monthsof the current tax year and the 15th day of the 1st month of the following tax year If any installment due date falls on a Saturday Sunday or legal holiday the installment is not due until the next business day through 19 below Total estimated tax paid for 2013 Underpayment or latepayment interest Use this form to calculate and payestimated North Dakota individual income tax Individuals generally must pay theirincome tax in one of two ways throughthe withholding of income tax from theirpaychecks or through the payment ofestimated tax If you receive earnings fromself employment interest dividends rents and other types of income not subject towithholding you may have to pay estimated tax Walk in assistance Web site Who must payestimated tax? Write Write social security number(s) and "2013 Form ND 1ES" on check or Write social security number(s) and "2013 Form ND 1ES" on check or www nd gov/tax You are required to pay estimated federal income tax for the 2013 tax year This condition applies whether or not youactually make the required payment ofestimated tax to the Internal Revenue Service You expect to owe (after subtracting your estimated North Dakota income taxwithholding) an amount equal to or morethan $500 for the 2013 tax year You expect your estimated North Dakota income tax withholding for the 2013 taxyear to be less than the smaller of: You must pay estimated North Dakota income tax for the 2013 tax year if all four of thefollowing conditions apply: Your net tax liability for the 2012 tax year was equal to or more than $500 Your Social Security Number Your Social Security Number