Form 38-ES 2021 - Estimated Income Tax for Estates and Trusts

Sep 19, 2026

Estimated North Dakota income tax instructions for estates and trusts (Form 38-ES 2021) explain who must pay estimated tax and under what conditions for the 2021 tax year. Guidance covers how to determine the estimated tax using the worksheet, how installment amounts are calculated and when each payment is due for calendar and fiscal years, and special rules for qualified farmers and part-year situations. The document also details payment methods, voucher use, check requirements, underpayment or late-payment interest, and where to seek help.

LanguageEnglish

CategoryForms

FormatPDF

Pages6

Reading Time2 min

AccessFree to download

Who must pay estimated tax?

How to determine the estimated tax

Payment amounts and due dates

Farmer

Part-year requirement

How and where to pay

Electronic payment

Payment by check or money order

Underpayment or late payment interest

Need help?

ESTIMATED INCOME TAX-ESTATES AND TRUSTS OFFICE OF STATE TAX COMMISSIONERSFN 28723 (12-2020) Form 38-ES 2021 Who must pay estimated tax? A fiduciary for an estate or trust must pay estimated North Dakota income tax for the 2021 tax year if all four of the following conditions apply: 1. The fiduciary is required to pay estimated federal income tax for the 2021 tax year. This condition applies whether or not the fiduciary actually makes the required payment(s) of estimated tax to the Internal Revenue Service. 2. The fiduciary’s net tax liability for the 2020 tax year was equal to or more than $1,000 . Note: If the fiduciary was not required tofile a North Dakota income tax return for the 2020 tax year, the fiduciary’s net tax liability is zero for purposes of this condition. 3. The fiduciary expects to owe (after subtracting any estimated North Dakota income tax withholding) an amount equal to or more than $1,000 for the 2021 tax year. 4. The fiduciary expects North Dakota income tax withholding for the 2021 tax year to be less than the smaller of: a. 90% of the net tax liability for the 2021 tax year. Note: Substitute 66 2/3% ifa qualified farmer. See “Farmer” under “Payment amounts and due dates” later in these instructions. b. 100% of the net tax liability for the 2020 tax year. Note: If the estate or trust was not in existence for the entire 2020 tax year, part b does not apply; the 90% threshold in part a must be applied. How to determine the estimated tax Complete the worksheet on page 2. For line 1 of the worksheet, estimate the federal taxable income using the 2021 Form 1041‑ES, the federal estimated tax form for estates and trusts. For lines 2, 4, and 7 of the worksheet, see the instructions to the 2020 Form 38. Payment amounts and due dates In general, one‑fourth (25%) of the total estimated tax required to be paid (from line 14 of the worksheet) for the 2021 tax year must be paid by each of the following due dates: • 1st installment • 2nd installment • 3rd installment • 4th installment April 15, 2021 June 15, 2021 September 15, 2021 January 15, 2022 The above due dates apply if the fiduciary’stax year is a calendar year—January 1 through December 31, 2021. However, if the tax year is a fiscal year, 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 the fiduciary qualifies as a farmer for federal estimated income tax purposes for the 2021 tax year, the fiduciary may pay the estimated tax according to the general rules explained above, or the fiduciary may pay the full amount of the estimated tax due by January 15, 2022. Note: Regardless of the option chosen, the fiduciary has until the regular due date to file the 2021 North Dakota fiduciary income tax return. Part-year requirement—If a fiduciary for anonresident estate or trust, or an estate or trust that was created during the tax year, does not receive income from North Dakota sources until after the first installment due date, the fiduciary 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 office, use one of the following electronic payment options: ● Online—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](www.nd.gov/tax/payment). 􀁹 Electronic funds transfer. Pay by means of an Automated Clearing House (ACH) cre

FAQs

Who is required to pay estimated North Dakota income tax for estates or trusts in 2021?

A fiduciary must pay estimated North Dakota income tax for the 2021 tax year if four conditions are met: an obligation to pay estimated federal income tax, net tax liability in 2020 of at least $1,000 (or zero if no ND return was required), an expected 2021 ND net tax liability (after withholding) of at least $1,000, and ND withholding expectations below the specified thresholds.

How are installment payment amounts and due dates determined for 2021?

In general, one-fourth (25%) of the total estimated tax from the worksheet is due on each of four installment dates. For a calendar year, installments are due April 15, June 15, September 15, 2021 and January 15, 2022; for a fiscal year, installments follow the 15th day of the 4th, 6th, 9th months and the 1st month of the following year.

What payment options are available, and what should be written on checks or money orders?

Electronic payment options include online payment by electronic check or debit/credit card and electronic funds transfer (ACH credit). If paying by check or money order, pay to “ND State Tax Commissioner” and write the last four digits of the FEIN and “2021 38‑ES” for proper credit, then complete the applicable installment voucher and mail it.

Sep 19, 2026

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