[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303258-105":53,"doc-detail-303258-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","form-nd-1es-estimated-income-taxindividuals-2011","Form ND-1ES Estimated income tax—individuals 2011","","Estimated income tax—individuals 2011 form for North Dakota, used to calculate and pay installment payments for individuals who must pay federal estimated tax and meet income and tax-liability thresholds. Explains who is required to pay, how to determine estimated tax using the worksheet, special rules for married persons filing separately, part-year and farmer options, and how to pay by check, money order, or credit card, including due dates and interest for underpayment or late payment.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-nd-1es-estimated-income-taxindividuals-2011/303258/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-nd-1es-estimated-income-taxindividuals-2011/303258.png","ImageObject",442,249,{"name":88,"@type":89},"Aurelia","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who must pay North Dakota estimated income tax for 2011?","Question",{"text":108,"@type":109},"You must pay if four conditions apply: you are required to pay federal estimated tax for 2011, your 2010 net tax liability was at least $500, you expect to owe at least $500 for 2011 after withholding, and your expected 2011 withholding is below the specified 90%/100% thresholds.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do you determine whether you must pay estimated tax?",{"text":113,"@type":109},"Complete the worksheet on page 2 to decide if estimated tax payment is required. Estimate federal taxable income using the 2011 Form 1040-ES, and use referenced adjustments and credits indicated in the instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the installment payment due dates and payment methods?",{"text":117,"@type":109},"Generally, 25% of total estimated tax is due in four installments on April 15, 2011; June 15, 2011; September 15, 2011; and January 15, 2012. Payments can be made by check/money order with the appropriate voucher and mailing details, or by credit card via telephone or the internet (and no vouchers should be used for credit card payments).",{"name":119,"@type":106,"acceptedAnswer":120},"What happens if you underpay or pay late?",{"text":121,"@type":109},"Interest may be charged if you do not pay enough estimated tax or do not make payments on time or in the required amount. 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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 2011 tax year if all four of the following conditions apply:  \n1. You are required to pay estimated federal income tax for the 2011 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 2010 tax year was equal to or more than $500.  \nNote: If you were not required to file a North Dakota income tax return for the 2010 tax year, your net tax liability for 2010 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 $500 for the 2011 tax year.  \n4. You expect your estimated North Dakota income tax withholding for the 2011 tax year to be less than the smaller of:  \na. 90% of your net tax liability for the 2011 tax year.  \nb. 100% of your net tax liability for the 2010 tax year.  \nNote: If you moved into North Dakota during 2010 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 2011. For line 1 of the worksheet, estimate your federal taxable income using the 2011 Form 1040-ES, the federal estimated tax form for individuals. See the instructions to the 2010 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 2011 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, 2011 June 15, 2011 September 15, 2011 January 15, 2012  \nThe above due dates apply if your tax year is a calendar year—January 1 through December 31, 2011. 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.  \nFarmers. If you qualify as a farmer for federal estimated income tax purposes for the 2011 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, 2012.  \nNote: Regardless of the option chosen, you have until the regular due date (generally, April 15, 2012) to file your 2011 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 changed your residence to North Dakota during the 2011 tax year, and you do not receive income from North Dakota sources until after","cbCaiqr3ppReGG1Q","https://ap.wps.com/l/cbCaiqr3ppReGG1Q","pdf",69909,"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# How and where to pay\n## Check or money order\n## Credit card\n# Underpayment or late payment interest\n# Need help?","[{\"question\":\"Who must pay North Dakota estimated income tax for 2011?\",\"answer\":\"You must pay if four conditions apply: you are required to pay federal estimated tax for 2011, your 2010 net tax liability was at least $500, you expect to owe at least $500 for 2011 after withholding, and your expected 2011 withholding is below the specified 90%/100% thresholds.\"},{\"question\":\"How do you determine whether you must pay estimated tax?\",\"answer\":\"Complete the worksheet on page 2 to decide if estimated tax payment is required. Estimate federal taxable income using the 2011 Form 1040-ES, and use referenced adjustments and credits indicated in the instructions.\"},{\"question\":\"What are the installment payment due dates and payment methods?\",\"answer\":\"Generally, 25% of total estimated tax is due in four installments on April 15, 2011; June 15, 2011; September 15, 2011; and January 15, 2012. Payments can be made by check/money order with the appropriate voucher and mailing details, or by credit card via telephone or the internet (and no vouchers should be used for credit card payments).\"},{\"question\":\"What happens if you underpay or pay late?\",\"answer\":\"Interest may be charged if you do not pay enough estimated tax or do not make payments on time or in the required amount. Interest is calculated at 12% per year from the installment due date to the earlier of the date paid or the regular due date of the return (generally April 15, 2012).\"}]","Form ND-1ES Estimated income tax—individuals 2011 | PDF",1789801288]