Form ND-1ES Fillable Estimated Income Tax – Individuals
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Mail to: Office of State Tax Commissioner PO Box 5622 Bismarck ND Mail to: Office of State Tax Commissioner PO Box 5622 Bismarck ND Make check or money order payable to "ND State Tax Commissioner " Make check or money order payable to "ND State Tax Commissioner " Office of State Tax Commissioner Single Qualifying widow(er) Write social security number(s) and "2014 Form ND 1ES" on check or Write social security number(s) and "2014 Form ND 1ES" on check or $ 0 $ 30 850 1 22% of North Dakota taxable income $ 0 $ 49 400 1 22% of North Dakota taxable income $ 0 $ 36 900 1 22% of North Dakota taxable income $ 0 $ 61 700 1 22% of North Dakota taxable income (1 888 638 2937) (generally April 15 2014) you must pay the (on page 2) does not take into account the3 year elected farm income averaging onSchedule ND 1FA (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 April 15 2014 100% of your net tax liability for the2013 tax year 113 425 202 550 2 348 32 + 2 93% of amount over 113 425 206 600 405 100 4 368 75 + 2 93% of amount over 206 600 186 350 405 100 4 085 20 + 2 93% of amount over 186 350 226 850 405 100 4 696 65 + 2 93% of amount over 226 850 1st Installment 1st installment April 15 2014 2 June 15 2014 2013 is zero for this purpose 2013 return 2Total 2013 return enter 0 If the amount on this line is less than $1 000 stop here; you do 2013 tax year your net tax liability for 2014 estimated income tax worksheet individuals 2014 Form ND 1ES page 2 2014 Form ND 1ES page 3 2014 Tax Rate Schedule below 2014 Tax Rate Schedules 202 550 4 959 68 + 3 22% of amount over 202 550 405 100 10 184 80 + 3 22% of amount over 405 100 28709 2014 28709 2014 2nd Installment 2nd installment June 15 2014 3 Sept 15 2014 30 850 74 425 $ 376 37 + 2 27% of amount over $ 30 850 49 400 127 550 $ 602 68 + 2 27% of amount over $ 49 400 36 900 89 350 $ 450 18 + 2 27% of amount over $ 36 900 61 700 148 850 $ 752 74 + 2 27% of amount over $ 61 700 3rd Installment 3rd installment September 15 2014 4 Jan 15 2015 405 100 10 494 58 + 3 22% of amount over 405 100 405 100 9 919 38 + 3 22% of amount over 405 100 4th Installment 4th installment January 15 2015 58506 5622 58506 5622 600 E Boulevard Ave Dept 127 74 425 113 425 1 365 52 + 2 52% of amount over 74 425 127 550 206 600 2 376 69 + 2 52% of amount over 127 550 8:00 a m to 5:00 p m 89 350 186 350 1 640 80 + 2 52% of amount over 89 350 148 850 226 850 2 731 05 + 2 52% of amount over 148 850 90% of your net tax liability for the2014 tax year 90% threshold in part a 93 579) the disclosure of the individual s social a fiscal 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 according to the general rules explainedabove or you may pay the full amount of yourestimated tax due by January 15 2015 account write your social security number and 2014 Form ND 1ES on your check or moneyorder Mail your payment and voucher to: Addition adjustments see the 2013 Form ND 1 instruction booklet (lines 2 through 4) for required adjustments 2 Amount if any Amount of Payment Amount of Payment amount paid and other types of income not subject towithholding you may have to pay estimated any installment due date falls on a Saturday applied from April 15 2015) April 15 2015) to file your 2014 NorthDakota individual income tax return Balance (Add lines 1 and 2) 3 Balance due (Subtract line 9 from line 8) If the amount on this line is less than $1 000 stop here; you do not Bismarck ND 58505 0599 Bismarck ND 58506 5622 Calculate the tax for the amount on line 5 using the applicable 2014 Tax Rate Schedule below 15 call toll free 1 888 ND TAXES Check or City State and ZIP Code City State and ZIP Code Commissioner for file control and recordkeeping complete the applicable installment s payment Complete the worksheet on page 2 todetermine if you have to pay estimated tax for2014 For line 1 of the worksheet estimate condition applies whether or not youactually make the required payment ofestimated tax to the Internal Revenue Credits see the 2013 Form ND 1 instruction booklet (lines 21 through 25) for allowable credits 7 Dakota Century Code 57 38 31 An individual s Department Department DO NOT use this voucher if paying electronically DO NOT use this voucher if paying electronically Due April 15 2014 DO NOT use this voucher if paying electronically Due June 15 2014 DO NOT use this voucher if paying electronically Due September 15 2014 due date 1 Date paid Due January 15 2015 due until the next business day E mail Electronic payment option Instead of enough estimated tax or if you do not makethe payment on time or in the required amount Enter the smaller of line 11 or line 12 However if you moved into North Dakota during the 2013 tax year and Estimated federal adjusted gross income (reduced by U S obligation interest) 17 Estimated federal taxable income for the 2014 tax year (from worksheet in 2014 Federal Form 1040 ES) 1 Estimated North Dakota income tax withholding for the 2014 tax year 9 Farmer If you qualify as a farmer for federalestimated income tax purposes for the 2014tax year you may pay your estimated tax farmer See Farmer under Paymentamounts and due dates later in these federal and North Dakota income tax returns files with those of the Internal Revenue Service for individuals See the instructions to the 2013 For Tax For Tax for the 2014 tax year you and your spouse Form ND 1 for information on the adjustments Form ND 1ES Estimated tax payment voucher individuals Form ND 1ES Estimated tax payment voucher individuals Forms: (701) 328 1243 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 had no income from North Dakota prior to the move enter the amount from line 11 If line 9 is equal to or greater have to pay estimated tax 10 How and where to pay How to determine yourestimated tax If Joint Estimate Spouse's Name (first middle initial and last) If Joint Estimate Spouse's Name (first middle initial and last) If North Dakota If North Dakota If paying by paper check or money order If speech or hearing impaired call us through If you (and your spouse if filing jointly) were full year residents calculate the tax using the applicable If you (or your spouse if filing jointly) was a full year nonresident or a part year resident complete lines 15 If you are married and plan to fi le separate If you attached a statement to your 2013 North Dakota return electing to apply part or all of your 2013 overpayment to a quarter other than the first If you have questions or need forms seepage 3 of this form for how to contact us Important: If paying electronically do not 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: In the case of (1) a fi scal year filer (2) a farmer or (3) an individual whose estimated tax requirement does not begin until after April 15 2014 see Income from North Dakota sources Enter the portion of your estimated federal adjusted income tax for the 2014 tax year This income tax withholding for the 2014 taxyear to be less than the smaller of: Individual Income Tax Section individualtax@nd gov Installment instructions instructions for applicable due dates Interest may be charged if you do not pay is required under subsections 1 and 7 of North Link2Gov charges a fee for this service which Mailing Address Mailing Address make the check or money order payable to ND State Tax Commissioner Detach and Married filing jointly and Married filing separately Head of household Married persons filing separate returns Minimum annual payment (Subtract line 9 from line 13) Divide this amount by 4 to determine the amount to Monday through Friday (except holidays) money order 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 qualifi ed farmer] 11 must make separate estimated tax paymentsbased on your separate incomes Each of youshould obtain and complete Form ND 1ESto determine your separate estimated tax 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 2013 Form ND 1 line 27 If you were not required to fi le a North Dakota does not receive any part of thisfee 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 income tax return for the North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota prior to the move part bdoes not apply; you must satisfy the 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 2013 and had no income from Note: If you were not required to file a Note: Regardless of the option chosen youhave until the regular due date (generally Note: Substitute 66 2/3% if a qualified Note: The tax calculation in the worksheet number number Amount paid number by the North Dakota Office of State Tax Office of State Tax Commissioner on lines 2 and 4 and the credits on line 7 of Our Web site address is Over But not over Over But not over Part year requirement If you are a full yearnonresident or you changed your residence toNorth Dakota during the 2014 tax year and pay electronically pay on each installment due date See Payment amounts and due dates in the instructions on page 1 for paying by paper check or money order the Payment Payment amounts anddue dates payment may be made electronically by phoneor online through Link2Gov Corporation anational electronic payment service Throughthis service the payment may be made bycredit or debit card or by electronic check To payments 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 PO Box 5622 Privacy Act information In compliance with Purpose of form purposes and for cross checking the individual s quarter of 2014 enter the overpayment on the applicable quarter s line Questions: (701) 328 1247 Record of estimated tax payments for 2014 tax year Relay North Dakota at 1 800 366 6888 Request forms ask questions or send messages to required estimated tax in equal payments overthe remaining installment due dates followingthe receipt of income from North Dakota return Interest is calculated at the rate of 12% security number on this form is mandatory and Service social security number is used as an identification sources Spouse's Social Security Number Spouse's Social Security Number 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 office in Bismarck You Subtraction adjustments see the 2013 Form ND 1 instruction booklet (lines 7 through 16) for allowable adjustments 4 Sunday or legal holiday the installment is not tax for the 2014 tax year if all four of thefollowing conditions apply: 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 taxable income is: Your tax is equal to: taxable income is: Your tax is equal to: than the amount on this line stop here; you do not have to pay estimated tax 13 the 1st month of the following tax year If The above due dates apply if your tax yearis a calendar year January 1 throughDecember 31 2014 However if you fi le on the due dates and for exceptions to paying in four installments 14 the Federal Privacy Act of 1974 (Public Law the worksheet This applies even if you have a refund on your2014 North Dakota individual income tax through 19 below Total estimated tax paid for 2014 Underpayment or latepayment interest us via e mail at use only use only use the payment vouchers attached to thisform Use this form to calculate and payestimated North Dakota individual income varies depending on the payment method used voucher To ensure proper credit to your Walk in assistance was equal to or more than $1 000 Web site Who must payestimated tax? will find us in the Write www nd gov/tax You are required to pay estimated federal you do not receive income from North Dakotasources until after the first installment due date You expect to owe (after subtracting You expect your estimated North Dakota You must pay estimated North Dakota income your estimated North Dakota income taxwithholding) an amount equal to or morethan $1 000 for the 2014 tax year your federal taxable income using the 2014Form 1040 ES the federal estimated tax form Your net tax liability for the 2013 tax year Your Social Security Number Your Social Security Number