General instructions
You may use Schedule ND-1UT to determine
if you paid enough estimated North Dakota
income tax by the payment due dates and, if
you didn’t, to calculate the amount of interest
you must pay on the underpayment or late
payment. The dates used on Schedule ND-1UT
and in these instructions are for calendar
year lers. Fiscal year lers should substitute
corresponding dates.
Federal estimated income tax requirement.
Do not complete Schedule ND-1UT unless you
were required to pay estimated federal income
tax for the tax year. To determine if you were
required to pay estimated federal income tax
for 2021, see the 2021 Federal Form 2210.
Instructions for Part 1
Following are descriptions of the exceptions
to the regular computation of underpayment
listed in Part 1. If one of them applies, ll in
the applicable circle.
Item A: Qualied farmer exception
This exception applies if you qualied as
a farmer for federal estimated income tax
purposes in 2021 and you were required to
pay estimated federal income tax for the 4th
quarter due on January 15, 2022.
Item B: Federal annualized income
installment method exception
This exception applies only if you used the
annualized income installment method to
calculate the amount of your underpayment
and penalty for federal estimated income
tax purposes for 2021. Attach a copy of the
federal annualized income installment
method worksheet (from 2021 Federal
Form 2210) showing the amounts you
computed for federal purposes.
Item C: Federal 4th quarter
exception
This exception applies if you did not have to
make the 4th quarter estimated federal income
tax payment due on January 15, 2022, because
you led your 2021 federal income tax return
and paid the remaining federal income tax due
by February 1, 2022.
Item D: Partial year exception
This exception applies if you were a
nonresident of North Dakota, or you moved
into North Dakota during 2021, and you did
not receive income subject to North Dakota
income tax until after April 15, 2021. Attach a
statement describing your situation.
Instructions for Part 2
Line 7
If one of the exceptions in Part 1 applies,
enter on this line the appropriate amount(s) as
follows:
• If Item A applies, enter the amount from
line 6 in the 4th quarter column. Enter zero
in the rst three columns.
• If Item B applies, use the annualized
federal taxable income determined on the
2021 Federal Form 2210 to calculate an
annualized North Dakota taxable income.
Include any adjustments required or
allowed under North Dakota tax law in the
calculation. Enter the amount of estimated
North Dakota income tax due by each
payment due date calculated in the same
manner as under the federal annualized
income installment method on Form 2210.
• If Item C applies, enter 25% of the
amount on line 6 in the 1st, 2nd and 3rd
columns. Enter zero in the 4th quarter
column.
• If Item D applies, the amount to enter
in each column depends on when you
rst received income from North Dakota
sources in 2021. If you received the income
after March 31 and before June 1, 2021,
enter one-third of the amount on line 6 in
the 2nd, 3rd, and 4th quarter columns. If
you received the income after May 31 and
before September 1, 2021, enter one-half
of the amount on line 6 in the 3rd and
4th quarter columns. If you received the
income after August 31, 2021, and before
January 1, 2022, enter the amount from
line 6 in the 4th quarter column.
Line 8
Enter the amount of estimated tax paid and
income tax withheld for each quarter. Unless
you can show otherwise, one-fourth of the
total amount withheld is deemed to have
been withheld by each payment due date. If
you elected to apply an overpayment from
your 2020 North Dakota return to your 2021
estimated tax, enter the overpayment in the
1st quarter column; however, if you attached
a statement to your 2020 return requesting the
overpayment to be applied to another quarter,
enter the overpayment in the appropriate
column.
Instructions for Part 3
Interest of 12% per year is charged on an
underpayment or late payment of estimated
tax. Interest accrues from the payment due date
to the earlier of April 15, 2022, or the date the
estimated tax due is paid in full. In the case
where an overpayment is applied to oset an
underpayment, the overpayment is considered
to have been applied as of the payment due
date for the quarter in which the overpayment
occurred.
In some cases, you may nd it necessary to
compute the interest on a separate worksheet,
in which case you should skip lines 16a
through 16d and enter the separately computed
interest on line 16e in the appropriate
column. Attach your worksheet to
Schedule ND‑1UT.
For purposes of computing interest, the
amount paid for a quarter must be applied
rst to the amount due for that quarter. If the
total amount paid exceeds the amount due, the
excess must be applied to oset an outstanding
underpayment, if any, from a previous quarter,
starting with the earliest underpayment. In
addition, in the case of a late payment, the
interest on line 16e must be computed on the
amount due on line 7 less any tax withheld
included on line 8.
Line 16a
Except for a late payment or where an
underpayment is oset by a subsequent
quarter’s overpayment, enter April 15, 2022.
If there is a late payment and the amount of
the payment equals or exceeds the amount of
estimated tax due, enter the date of payment.
If an underpayment is fully oset by a
subsequent quarter’s overpayment, enter the
payment due date for the quarter in which
the overpayment occurred. In other cases,
more than one date may apply and it may
be necessary to compute the interest on a
separate worksheet, in which case you should
skip lines 16a through 16d and enter the
separately computed interest on line 16e in the
appropriate column. Attach your worksheet
to Schedule ND‑1UT.
Line 17
If there is an amount on this line, you may not
le Form ND-EZ; you must le Form ND-1.
If there is an overpayment on Form ND-1,
line 29, any interest due on Schedule ND-1UT
will reduce the amount refunded to you. If
there is a tax due on Form ND-1, line 33,
any interest due on Schedule ND-1UT must
be included in the balance due to be paid
with your return. If there is no overpayment
or tax due on your return, and if the interest
due on Schedule ND-1UT is $5.00 or more,
the interest due on Schedule ND-1UT must
be included in the balance due, and a check
or money order for this amount must be
submitted with your return.
2021 Schedule ND-1UT
SFN 28704 (12-2021), Page 2
