Form 38-ES 2018 Estimated Income Tax-estates and Trusts - North Dakota

Form 38-ES or the "Estimated Income Tax'-estates And Trusts" is a form issued by the North Dakota Office of State Tax Commissioner.

Download a PDF version of the latest Form 38-ES down below or find it on the North Dakota Office of State Tax Commissioner Forms website.

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North Dakota Office of State Tax Commissioner
Form
38-ES
2018
Estimated Income Tax—Estates and Trusts
Who must pay
Payment amounts and
To pay online, go to www.nd.gov/tax/
payment.
estimated tax?
due dates
 Electronic funds transfer. A payment
A fiduciary for an estate or trust must pay
In general, one‑fourth (25%) of the total
may be made by means of an Automated
estimated North Dakota income tax for the
estimated tax required to be paid (from line 14
Clearing House (ACH) credit transaction
2018 tax year if all four of the following
of the worksheet) for the 2018 tax year must
that the taxpayer initiates through its
conditions apply:
be paid by each of the following due dates:
banking institution. For more information,
1. The fiduciary is required to pay estimated
1st installment
April 15, 2018
go to our website at www.nd.gov/tax.
federal income tax for the 2018 tax year.
2nd installment
June 15, 2018
This condition applies whether or not
3rd installment
September 15, 2018
Payment by check or money order. If paying
the fiduciary actually makes the required
4th installment
January 15, 2019
by check or money order, make it payable to
payment(s) of estimated tax to the Internal
“ND State Tax Commissioner.” To ensure
The above due dates apply if the fiduciary’s
Revenue Service.
proper credit to the account, write the last four
tax year is a calendar year—January 1 through
digits of the federal employer identification
2. The fiduciary’s net tax liability for the 2017
December 31, 2018. However, if the tax year
number (FEIN) and “2018 38‑ES” on the
tax year was equal to or more than $1,000.
is a fiscal year, the installments are due on
check or money order. Detach and complete
Note: If the fiduciary was not required
the 15th day of the 4th, 6th, and 9th months
the applicable installment’s payment voucher.
to file a North Dakota income tax return
of the current tax year, and the 15th day of
Mail the payment and voucher to:
for the 2017 tax year, the fiduciary’s net
the 1st month of the following tax year. If
tax liability is zero for purposes of this
any installment due date falls on a Saturday,
Office of State Tax Commissioner
condition.
Sunday, or legal holiday, the installment is not
600 E. Boulevard Ave., Dept. 127
due until the next business day.
3. The fiduciary expects to owe (after
Bismarck, ND 58505‑0599
subtracting any estimated North Dakota
Farmer—If the fiduciary qualifies as a farmer
A check must be drawn on a U.S. or Canadian
income tax withholding) an amount equal
for federal estimated income tax purposes for
to or more than $1,000 for the 2018 tax
bank, be in U.S. dollars, and use a standard
the 2018 tax year, the fiduciary may pay the
9‑digit routing number. A check drawn on a
year.
estimated tax according to the general rules
foreign bank (except one in Canada) cannot be
4. The fiduciary expects North Dakota income
explained above, or the fiduciary may pay
accepted.
tax withholding for the 2018 tax year to be
the full amount of the estimated tax due by
less than the smaller of:
January 15, 2019.
Underpayment or late
a. 90% of the net tax liability for the 2018
Note: Regardless of the option chosen, the
payment interest
tax year.
fiduciary has until the regular due date to file
Interest may be charged if not enough
Note: Substitute 66 2/3% if a qualified
the 2018 North Dakota fiduciary income tax
estimated tax is paid, or if the payment is not
farmer. See “Farmer” under “Payment
return.
made on time or in the required amount. This
amounts and due dates” later in these
Part-year requirement—If a fiduciary for a
applies even if there is a refund on the North
instructions.
nonresident estate or trust, or an estate or trust
Dakota fiduciary income tax return for the
b. 100% of the net tax liability for the
that was created during the tax year, does not
2018 tax year. Interest is calculated at the rate
2017 tax year.
receive income from North Dakota sources
of 12% per year from the installment due date
Note: If the estate or trust was not
until after the first installment due date, the
to the earlier of the date the estimated tax is
in existence for the entire 2017 tax
fiduciary must pay the required estimated
paid or the regular due date of the return.
year, part b does not apply; the 90%
tax in equal payments over the remaining
threshold in part a must be applied.
installment due dates following the receipt of
Need help?
income from North Dakota sources.
If you have questions or need forms, see
How to determine the
page 3 of this form for how to contact us.
estimated tax
How and where to pay
Complete the worksheet on page 2. For line 1
Electronic payment. An estimated income
Privacy Act Notification. In compliance with the
of the worksheet, estimate the federal taxable
Privacy Act of 1974, disclosure of a social security
tax payment may be made electronically
income using the 2018 Form 1041‑ES, the
number or Federal Employer Identification Number
in one of the following ways. If paying
federal estimated tax form for estates and
(FEIN) on this form is required under N.D.C.C.
electronically, do not use the vouchers
§§ 57-01-15 and 57-38-62, and will be used for
trusts. For lines 2, 4, and 7 of the worksheet,
tax reporting, identification, and administration of
attached to this form.
see the instructions to the 2017 Form 38.
North Dakota tax laws. Disclosure is mandatory.
 Online. A payment may be made using
Failure to provide the social security number or
FEIN may delay or prevent the processing of this
a debit or credit card or electronic check.
form.
North Dakota contracts with a national
electronic payment service to provide this
option. A fee is charged for this service,
none of which goes to the State of North
Dakota. The amount of the fee will be
provided during the transaction with an
option to continue or cancel the transaction.
North Dakota Office of State Tax Commissioner
Form
38-ES
2018
Estimated Income Tax—Estates and Trusts
Who must pay
Payment amounts and
To pay online, go to www.nd.gov/tax/
payment.
estimated tax?
due dates
 Electronic funds transfer. A payment
A fiduciary for an estate or trust must pay
In general, one‑fourth (25%) of the total
may be made by means of an Automated
estimated North Dakota income tax for the
estimated tax required to be paid (from line 14
Clearing House (ACH) credit transaction
2018 tax year if all four of the following
of the worksheet) for the 2018 tax year must
that the taxpayer initiates through its
conditions apply:
be paid by each of the following due dates:
banking institution. For more information,
1. The fiduciary is required to pay estimated
1st installment
April 15, 2018
go to our website at www.nd.gov/tax.
federal income tax for the 2018 tax year.
2nd installment
June 15, 2018
This condition applies whether or not
3rd installment
September 15, 2018
Payment by check or money order. If paying
the fiduciary actually makes the required
4th installment
January 15, 2019
by check or money order, make it payable to
payment(s) of estimated tax to the Internal
“ND State Tax Commissioner.” To ensure
The above due dates apply if the fiduciary’s
Revenue Service.
proper credit to the account, write the last four
tax year is a calendar year—January 1 through
digits of the federal employer identification
2. The fiduciary’s net tax liability for the 2017
December 31, 2018. However, if the tax year
number (FEIN) and “2018 38‑ES” on the
tax year was equal to or more than $1,000.
is a fiscal year, the installments are due on
check or money order. Detach and complete
Note: If the fiduciary was not required
the 15th day of the 4th, 6th, and 9th months
the applicable installment’s payment voucher.
to file a North Dakota income tax return
of the current tax year, and the 15th day of
Mail the payment and voucher to:
for the 2017 tax year, the fiduciary’s net
the 1st month of the following tax year. If
tax liability is zero for purposes of this
any installment due date falls on a Saturday,
Office of State Tax Commissioner
condition.
Sunday, or legal holiday, the installment is not
600 E. Boulevard Ave., Dept. 127
due until the next business day.
3. The fiduciary expects to owe (after
Bismarck, ND 58505‑0599
subtracting any estimated North Dakota
Farmer—If the fiduciary qualifies as a farmer
A check must be drawn on a U.S. or Canadian
income tax withholding) an amount equal
for federal estimated income tax purposes for
to or more than $1,000 for the 2018 tax
bank, be in U.S. dollars, and use a standard
the 2018 tax year, the fiduciary may pay the
9‑digit routing number. A check drawn on a
year.
estimated tax according to the general rules
foreign bank (except one in Canada) cannot be
4. The fiduciary expects North Dakota income
explained above, or the fiduciary may pay
accepted.
tax withholding for the 2018 tax year to be
the full amount of the estimated tax due by
less than the smaller of:
January 15, 2019.
Underpayment or late
a. 90% of the net tax liability for the 2018
Note: Regardless of the option chosen, the
payment interest
tax year.
fiduciary has until the regular due date to file
Interest may be charged if not enough
Note: Substitute 66 2/3% if a qualified
the 2018 North Dakota fiduciary income tax
estimated tax is paid, or if the payment is not
farmer. See “Farmer” under “Payment
return.
made on time or in the required amount. This
amounts and due dates” later in these
Part-year requirement—If a fiduciary for a
applies even if there is a refund on the North
instructions.
nonresident estate or trust, or an estate or trust
Dakota fiduciary income tax return for the
b. 100% of the net tax liability for the
that was created during the tax year, does not
2018 tax year. Interest is calculated at the rate
2017 tax year.
receive income from North Dakota sources
of 12% per year from the installment due date
Note: If the estate or trust was not
until after the first installment due date, the
to the earlier of the date the estimated tax is
in existence for the entire 2017 tax
fiduciary must pay the required estimated
paid or the regular due date of the return.
year, part b does not apply; the 90%
tax in equal payments over the remaining
threshold in part a must be applied.
installment due dates following the receipt of
Need help?
income from North Dakota sources.
If you have questions or need forms, see
How to determine the
page 3 of this form for how to contact us.
estimated tax
How and where to pay
Complete the worksheet on page 2. For line 1
Electronic payment. An estimated income
Privacy Act Notification. In compliance with the
of the worksheet, estimate the federal taxable
Privacy Act of 1974, disclosure of a social security
tax payment may be made electronically
income using the 2018 Form 1041‑ES, the
number or Federal Employer Identification Number
in one of the following ways. If paying
federal estimated tax form for estates and
(FEIN) on this form is required under N.D.C.C.
electronically, do not use the vouchers
§§ 57-01-15 and 57-38-62, and will be used for
trusts. For lines 2, 4, and 7 of the worksheet,
tax reporting, identification, and administration of
attached to this form.
see the instructions to the 2017 Form 38.
North Dakota tax laws. Disclosure is mandatory.
 Online. A payment may be made using
Failure to provide the social security number or
FEIN may delay or prevent the processing of this
a debit or credit card or electronic check.
form.
North Dakota contracts with a national
electronic payment service to provide this
option. A fee is charged for this service,
none of which goes to the State of North
Dakota. The amount of the fee will be
provided during the transaction with an
option to continue or cancel the transaction.
2018 Form 38-ES, page 2
North Dakota Office of State Tax Commissioner
2018 Estimated Income Tax Worksheet—Estate or Trust
1. Estimated federal taxable income for the 2018 tax year (from worksheet in 2018 Federal Form 1041-ES) .......................... 1 ___________________
2. Addition adjustments—see the instructions to the 2017 Form 38, Tax Computation Schedule, line 2, for addition
adjustments ............................................................................................................................................................................... 2 ___________________
3. Balance (Add lines 1 and 2) ..................................................................................................................................................... 3 ___________________
4. Subtraction adjustments—see the instructions to the 2017 Form 38, Tax Computation Schedule, line 4, 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 a resident estate or trust, calculate the tax using the 2018 Tax Rate Schedule below.
If a nonresident estate or trust, complete lines 15 through 19 below.
7. Credits—see the instructions to the 2017 Form 38, page 1, line 3, for allowable credits ........................................................ 7 ___________________
8. Net tax liability (Subtract line 7 from line 6) ........................................................................................................................... 8 ___________________
9. Estimated North Dakota income tax withholding for the 2018 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;
no estimated tax is due ............................................................................................................................................................. 10 ___________________
11. Multiply line 8 by 90% (.90) [or 66 2/3% (.6667) if a qualified farmer] ..................................... 11 ___________________
12. Net tax liability from 2017 Form 38, page 1, line 4. If no return was required for 2017,
enter 0. If the amount on this line is less than $1,000, stop here; no estimated tax is due .......... 12 ___________________
13. Enter the smaller of line 11 or line 12. However, if the estate or trust was not in existence for the entire 2017
tax year, enter the amount from line 11. If line 9 is equal to or greater than the amount on this line, stop here;
no estimated tax is due ............................................................................................................................................................. 13 ___________________
14. Minimum annual payment. (Subtract line 9 from line 13) Divide this amount by four 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 ___________________
Nonresident estate or trust tax calculation only (lines 15 through 19)
15. Calculate the tax for the amount on line 5 using the 2018 Tax Rate Schedule below ............................................................. 15 ___________________
16. Income from North Dakota sources. Enter the portion of the fiduciary’s income that is
reportable to North Dakota (except U.S. obligation interest) ...................................................... 16 ___________________
17. Estimated total income of fiduciary (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 ___________________
2018 Tax Rate Schedule
Estate or Trust
If North Dakota
taxable income is:
Your tax is equal to:
Over
But not over
$
0 $ 2,600 ............1.10% of North Dakota taxable income
2,600
6,100 ...$ 28.60 + 2.04% of amount over $ 2,600
6,100
9,300 ... 100.00 + 2.27% of amount over
6,100
9,300
12,700 ... 172.64 + 2.64% of amount over
9,300
12,700 .....................262.40 + 2.90% of amount over
12,700
2018 Form 38-ES, page 3
North Dakota Office of State Tax Commissioner
Write
Call
Office of State Tax Commissioner
Questions:
(701) 328‑1247
600 E. Boulevard Ave., Dept. 127
F
orms:
(701) 328‑1243
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
E-mail
will find us in the—
Request forms, ask questions, or send messages to
Individual Income Tax Section
us via e ‑mail at—
State Capitol, 16th Floor
individualtax@nd.gov
Monday through Friday (except holidays)
8:00 a.m. to 5:00 p.m.
Web site
Our Web site address is—
www.nd.gov/tax
Record of estimated tax payments for 2018 tax year
Check or
Amount, if any,
Installment
Payment
money order
applied from
Total
number
due date
Date paid
number
Amount paid
2017 return
amount paid
1
2
1
April 15, 2018
2
June 15, 2018
3
Sept. 15, 2018
4
Jan. 15, 2019
Total estimated tax paid for 2018 ...............................................................................................................................................
In the case of (1) a fiscal year filer, (2) a farmer, or (3) a fiduciary whose estimated tax requirement does not begin until after April 15, 2018, see
1
instructions for applicable due dates.
If a statement was attached to the 2017 North Dakota return electing to apply part or all of the 2017 overpayment to a quarter other than the first
2
quarter of 2018, enter the overpayment on the applicable quarter’s line.
38-ES
Form 38-ES Estimated Tax Payment Voucher - Estate or Trust
North Dakota Office of State Tax Commissioner
28723
Calendar year: 2018
(Jan. 1 - Dec. 31, 2018)
Do not use this voucher
if paying electronically
,
,
Fiscal year: Begins
2018, and ends
Name of estate or trust
Federal employer identification number
Telephone number
Name and title of fiduciary
Mailing address
Amount of payment
City, state and ZIP code
For Tax
Make check or money order payable to "ND State Tax Commissioner."
Department
use only
Write last four digits of FEIN and "2018 38-ES" on check or money order.
Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave.,
FID
Dept. 127, Bismarck, ND 58505-0599
38-ES
Form 38-ES Estimated Tax Payment Voucher - Estate or Trust
North Dakota Office of State Tax Commissioner
28723
Calendar year: 2018
(Jan. 1 - Dec. 31, 2018)
Do not use this voucher
if paying electronically
,
,
Fiscal year: Begins
2018, and ends
Name of estate or trust
Federal employer identification number
Telephone number
Name and title of fiduciary
Mailing address
Amount of payment
City, state and ZIP code
For Tax
Make check or money order payable to "ND State Tax Commissioner."
Department
Write last four digits of FEIN and "2018 38-ES" on check or money order.
use only
Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave.,
FID
Dept. 127, Bismarck, ND 58505-0599
38-ES
Form 38-ES Estimated Tax Payment Voucher - Estate or Trust
North Dakota Office of State Tax Commissioner
28723
Calendar year: 2018
(Jan. 1 - Dec. 31, 2018)
Do not use this voucher
if paying electronically
,
,
Fiscal year: Begins
2018, and ends
Federal employer identification number
Name of estate or trust
Name and title of fiduciary
Telephone number
Mailing address
Amount of payment
City, state and ZIP code
For Tax
Make check or money order payable to "ND State Tax Commissioner."
Department
use only
Write last four digits of FEIN and "2018 38-ES" on check or money order.
Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave.,
FID
Dept. 127, Bismarck, ND 58505-0599
38-ES
Form 38-ES Estimated Tax Payment Voucher - Estate or Trust
North Dakota Office of State Tax Commissioner
28723
Calendar year: 2018
(Jan. 1 - Dec. 31, 2018)
Do not use this voucher
if paying electronically
,
,
Fiscal year: Begins
2018, and ends
Name of estate or trust
Federal employer identification number
Telephone number
Name and title of fiduciary
Mailing address
Amount of payment
City, state and ZIP code
For Tax
Make check or money order payable to "ND State Tax Commissioner."
Department
Write last four digits of FEIN and "2018 38-ES" on check or money order.
use only
Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave.,
FID
Dept. 127, Bismarck, ND 58505-0599

Download Form 38-ES 2018 Estimated Income Tax-estates and Trusts - North Dakota

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