Who must pay estimated tax?

You are required to make quarterly estimated tax payments to North Dakota if all of the following circumstances apply:

1. You are required to pay estimated federal income tax for 2026.
2. Your North Dakota net tax liability for 2025 is $1,000 or more.
3. After state withholdings, you expect to owe at least $1,000 for the 2026 tax year.
4. You expect your estimated ND income tax withholding for 2026 to be less than the smaller of:
   1. 90% of your net tax liability for 2026
   2. All of your net tax liability for 2025 (If you moved into North Dakota during 2025 and had no income from North Dakota prior to the move, this threshold does not apply; you must satisfy the 90% threshold in part 1)