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.

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

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