Questions & Answers

Who must pay estimated tax?

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

  • You are required to pay estimated federal income tax for 2021.
  • Your North Dakota net tax liability for 2020 is $1,000 or more.
  • After state withholdings, you expect to owe at least $1,000 for the 2021 tax year.
  • You expect your estimated ND income tax withholding for 2021 to be less than the smaller of:
    1. 90% of your net tax liability for 2021
    2. All of your net tax liability for 2020 (If you moved into North Dakota during 2020 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)

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