[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303261-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-303261-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","form-nd-1es-estimated-income-tax-individuals-2014","Form ND-1ES Estimated Income Tax - Individuals 2014","","ND-1ES Estimated Income Tax for individuals (2014) is a North Dakota State Tax Commissioner form used to calculate and pay estimated state income tax. It explains who must pay, the conditions that trigger estimated tax payments, and how to determine liability using a worksheet. The form provides installment payment due dates, special rules for calendar vs. fiscal year filers, and guidance for farmers and part-year residents, including options for paper or electronic payment, plus underpayment interest.",{"@graph":14,"@context":76},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-nd-1es-estimated-income-tax-individuals-2014/303261/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-nd-1es-estimated-income-tax-individuals-2014/303261.png","ImageObject",442,249,{"name":42,"@type":43},"Ophelia","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68,72],{"name":59,"@type":60,"acceptedAnswer":61},"Who must pay estimated North Dakota income tax for 2014?","Question",{"text":62,"@type":63},"You generally must pay if all four listed conditions apply: you’re required to pay estimated federal income tax for 2014, your 2013 net tax liability was at least $1,000, you expect to owe at least $1,000 after considering withholding for 2014, and your 2014 withholding is below the specified thresholds.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How do I determine whether I have to pay estimated tax for 2014?",{"text":67,"@type":63},"Complete the worksheet on page 2. Estimate federal taxable income using the 2014 Form 1040-ES, and follow the ND-1 2013 references for adjustments and credits mentioned in the instructions.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the due dates for estimated tax installments?",{"text":71,"@type":63},"For calendar-year taxpayers, one-fourth of the total estimated tax is due on April 15, 2014; June 15, 2014; September 15, 2014; and January 15, 2015. Fiscal-year rules follow the 15th day of the 4th, 6th, 9th, and 1st months as described.",{"name":73,"@type":60,"acceptedAnswer":74},"What happens if I pay too little or pay late?",{"text":75,"@type":63},"Interest may be charged if you don’t pay enough estimated tax or don’t pay on time or in the required amount. Interest is calculated at 12% per year from the installment due date until the estimated tax is paid or the return’s regular due date (generally April 15, 2015), whichever comes earlier.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},303261,1790217304,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,116,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social Media",50,"social-media",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":114,"slug":115},17,40,"forms",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":119,"slug":120},18,"Letters",30,"letters",{"id":122,"doc_module":22,"doc_module_name":25,"category_name":123,"show_sort_weight":124,"slug":125},21,"Paper Templates",5,"papers-templates",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":4,"slug":129},158,"General","general-158",{"code":4,"msg":85,"data":131},{"doc_id":82,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":22,"category_id":113,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":26},7971461741311,"https://ap-avatar.wpscdn.com/avatar/74000253aff267980c6?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345379180704826","Form North Dakota Office of State Tax Commissioner  \nND-1ES Estimated income tax—individuals 2014  \nPurpose of form  \nUse 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.  \nWho must pay estimated tax?  \nYou must pay estimated North Dakota income tax for the 2014 tax year if all four of the following conditions apply:  \n1. You are required to pay estimated federal income tax for the 2014 tax year. This condition applies whether or not you actually make the required payment of estimated tax to the Internal Revenue Service.  \n2. Your net tax liability for the 2013 tax year was equal to or more than $1,000 .  \nNote: If you were not required to file a North Dakota income tax return for the 2013 tax year, your net tax liability for 2013 is zero for this purpose.  \n3. You expect to owe (after subtracting your estimated North Dakota income tax withholding) an amount equal to or more than $1,000 for the 2014 tax year.  \n4. You expect your estimated North Dakota income tax withholding for the 2014 tax year to be less than the smaller of:  \na. 90% of your net tax liability for the 2014 tax year.  \nNote: Substitute 66 2/3% if a qualified farmer. See “Farmer” under “Payment amounts and due dates” later in these instructions.  \nb. 100% of your net tax liability for the 2013 tax year.  \nNote: If you moved into North Dakota during 2013 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.  \nHow to determine your estimated tax  \nComplete the worksheet on page 2 to determine if you have to pay estimated tax for 2014. For line 1 of the worksheet, estimate your federal taxable income using the 2014 Form 1040-ES, the federal estimated tax form for individuals. See the instructions to the 2013 Form ND-1 for information on the adjustmentson lines 2 and 4, and the credits on line 7, of the worksheet.  \nMarried persons filing separate returns.  \nIf you are married and plan to file separate federal and North Dakota income tax returns for the 2014 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.  \nPayment amounts and due dates  \nIn 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:  \n• 1st installment  \n• 2nd installment  \n• 3rd installment  \n• 4th installment  \nApril 15, 2014 June 15, 2014 September 15, 2014 January 15, 2015  \nThe above due dates apply if your tax year is a calendar year—January 1 through December 31, 2014. However, if you file on a fiscal 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.  \nFarmer. If you qualify as a farmer for federal estimated income tax purposes for the 2014 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, 2015.  \nNote: Regardless of the option chosen, you have until the regular due date (generally, April 15, 2015) to file your 2014 North Dakota individual income tax return.  \nNote: 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.  \nPart-year requirement. If you are a full-year nonresident or you","cbCaionRo3qL0Ms5","https://ap.wps.com/l/cbCaionRo3qL0Ms5","pdf",768918,"English","# Purpose of form\n# Who must pay estimated tax?\n## How to determine your estimated tax\n## Married persons filing separate returns\n# Payment amounts and due dates\n## Farmer option\n## Part-year requirement\n# How and where to pay\n## Electronic payment option\n# Underpayment or late payment interest\n# Need help?","[{\"question\":\"Who must pay estimated North Dakota income tax for 2014?\",\"answer\":\"You generally must pay if all four listed conditions apply: you’re required to pay estimated federal income tax for 2014, your 2013 net tax liability was at least $1,000, you expect to owe at least $1,000 after considering withholding for 2014, and your 2014 withholding is below the specified thresholds.\"},{\"question\":\"How do I determine whether I have to pay estimated tax for 2014?\",\"answer\":\"Complete the worksheet on page 2. Estimate federal taxable income using the 2014 Form 1040-ES, and follow the ND-1 2013 references for adjustments and credits mentioned in the instructions.\"},{\"question\":\"What are the due dates for estimated tax installments?\",\"answer\":\"For calendar-year taxpayers, one-fourth of the total estimated tax is due on April 15, 2014; June 15, 2014; September 15, 2014; and January 15, 2015. Fiscal-year rules follow the 15th day of the 4th, 6th, 9th, and 1st months as described.\"},{\"question\":\"What happens if I pay too little or pay late?\",\"answer\":\"Interest may be charged if you don’t pay enough estimated tax or don’t pay on time or in the required amount. Interest is calculated at 12% per year from the installment due date until the estimated tax is paid or the return’s regular due date (generally April 15, 2015), whichever comes earlier.\"}]","Form ND-1ES Estimated Income Tax - Individuals 2014 | PDF",1789801307]