Purpose of form
Use this form to calculate and pay
estimated North Dakota individual income
tax. Individuals generally must pay their
income tax in one of two ways—through
the withholding of income tax from their
paychecks or through the payment of
estimated tax. If you receive earnings from
self-employment, interest, dividends, rents,
and other types of income not subject to
withholding, you may have to pay estimated
tax.
Who must pay
estimated tax?
You must pay estimated North Dakota income
tax for the 2022 tax year if all four of the
following conditions apply:
1. You are required to pay estimated federal
income tax for the 2022 tax year. This
condition applies whether or not you
actually make the required payment of
estimated tax to the Internal Revenue
Service.
2. Your net tax liability for the 2021 tax year
was equal to or more than $1,000.
Note: If you were not required to le a
North Dakota income tax return for the
2021 tax year, your net tax liability for
2021 is zero for this purpose.
3. You expect to owe (after subtracting
your estimated North Dakota income tax
withholding) an amount equal to or more
than $1,000 for the 2022 tax year.
4. You expect your estimated North Dakota
income tax withholding for the 2022 tax
year to be less than the smaller of:
a. 90% of your net tax liability for the
2022 tax year.
Note: Substitute 66 2/3% if a qualied
farmer. See “Farmer” under “Payment
amounts and due dates” later in these
instructions.
b. 100% of your net tax liability for the
2021 tax year.
Note: If you moved into North Dakota
during 2021 and had no income from
North Dakota prior to the move, part b
does not apply; you must satisfy the
90% threshold in part a.
How to determine your
estimated tax
Complete the worksheet on page 2 to
determine if you have to pay estimated tax for
2022. For line 1 of the worksheet, estimate
your federal taxable income using the 2022
Form 1040-ES, the federal estimated tax form
for individuals. For lines 2, 4 and 7 of the
worksheet, see the instructions to the 2021
Form ND-1 and 2021 Schedule ND-1TC.
Married persons ling separate returns.
If you are married and plan to le separate
federal and North Dakota income tax returns
for the 2022 tax year, you and your spouse
must make separate estimated tax payments
based on your separate incomes. Each of you
should obtain and complete Form ND-1ES
to determine your separate estimated tax
payments.
Payment amounts and
due dates
In general, one-fourth (25%) of the total
estimated tax that you are required to pay
(from line 14 of the worksheet) must be paid
by each of the following due dates:
● 1st installment April 15, 2022
● 2nd installment June 15, 2022
● 3rd installment September 15, 2022
● 4th installment January 15, 2023
The above due dates apply if your tax year
is a calendar year—January 1 through
December 31, 2022. However, if you le on
a scal year basis, the installments are due on
the 15th day of the 4th, 6th, and 9th months
of 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.
Farmer. If you qualify as a farmer for federal
estimated income tax purposes for the 2022
tax year, you may pay your estimated tax
according to the general rules explained
above, or you may pay the full amount of your
estimated tax due by January 15, 2023.
Note: Regardless of the option chosen, you
have until the regular due date (generally,
April 15, 2023) to le your 2022 North
Dakota individual income tax return.
Note: The tax calculation in the worksheet
(on page 2) does not take into account the
3 ‑year elected farm income averaging on
Schedule ND‑1FA.
Part-year requirement. If you are a full-year
nonresident or you changed your residence to
North Dakota during the 2022 tax year, and
you do not receive income from North Dakota
sources until after the rst installment due date
(generally, April 15, 2022), you must pay the
required estimated tax in equal payments over
the remaining installment due dates following
the receipt of income from North Dakota
sources.
How and where to pay
Electronic payment. For convenience and
security and knowing your payment was
timely received by our oce, pay online
with an electronic check or a debit or credit
card. The electronic check option is free. A
convenience fee is charged by the service
provider for the debit or credit card option,
none of which goes to the State of North
Dakota. To pay online, go to
www.nd.gov/tax/payment.
If paying electronically, do not use the
payment vouchers attached to this form.
Payment by check or money order. If you
choose to pay by check or money order, make
it payable to “ND State Tax Commissioner.”
To ensure proper credit to your account, write
the last four digits of your social security
number and “2022 ND-1ES” on your check
or money order. Detach and complete the
applicable installment’s payment voucher. Mail
your payment and voucher to:
Oce of State Tax Commissioner
PO Box 5622
Bismarck, ND 58506-5622
A check must be drawn on a U.S. or Canadian
bank, be in U.S. dollars, and use a standard
9-digit routing number. A check drawn on a
foreign bank (except one in Canada) cannot be
accepted.
Underpayment or late
payment interest
Interest may be charged if you do not pay
enough estimated tax, or if you do not make
the payment on time or in the required amount.
This applies even if you have a refund on your
2022 North Dakota individual income tax
return. Interest is calculated at the rate of 12%
per year from the installment due date to the
earlier of the date the estimated tax is paid or
the regular due date of the return (generally,
April 15, 2023).
Need help?
If you have questions or need forms, see
page 3 of this form for how to contact us.
Privacy Act Notication. In compliance with the
Privacy Act of 1974, disclosure of a social security
number or Federal Employer Identication Number
(FEIN) on this form is required under N.D.C.C.
§§ 57-01-15 and 57-38-62, and will be used for
tax reporting, identication, and administration of
North Dakota tax laws. Disclosure is mandatory.
Failure to provide the social security number or
FEIN may delay or prevent the processing of this
form.
ESTIMATED INCOME TAX - INDIVIDUALS
OFFICE OF STATE TAX COMMISSIONER
SFN 28709 (12-2021)
Form ND-1ES
2022
