North Dakota Estimated Taxes |
North Dakota Quarterly Estimated Taxes – Tax Year 2009
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The State of North Dakota requires that you file North Dakota Form 400-ES (PDF) for any estimated tax payments required. You must pay estimated North Dakota income tax for the 2009 tax year if all four of the following conditions apply:
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You are required to pay estimated federal income tax for the 2009 tax year. This condition applies whether or not you actually make the required payment of estimated tax to the Internal Revenue Service.
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Your net tax liability for the 2008 tax year was equal to or more than $500. Note: If you were not required to file a North Dakota income tax return for the 2008 tax year, your net tax liability for 2008 is zero for this purpose.
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You expect to owe (after subtracting your estimated North Dakota income tax withholding) an amount equal to or more than $500 for the 2009 tax year.
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You expect your estimated North Dakota income tax withholding for the 2009 tax year to be less than the smaller of:
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90% of your net tax liability for the 2009 tax year.
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100% of your net tax liability for the 2008 tax year.
North Dakota Form 400-ES and detailed instructions are available from the links below.
For more information, please refer to Form 400-ES (PDF) or
visit the State of North Dakota State Tax Commissioner website.
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