North Dakota

North Dakota LLC Quarterly Estimated Taxes

Complete 2026 guide to federal and North Dakota state quarterly estimated tax payments for LLC owners — deadlines, safe-harbor rules, calculation methodology.

State top rate

Varies by bracket

State filing form

See state Department of Revenue

2026 Quarterly Estimated Tax Deadlines

April 15, 2026

Jan 1 - Mar 31 income

June 15, 2026

Apr 1 - May 31 (2 months!)

September 15, 2026

Jun 1 - Aug 31

January 15, 2027

Sep 1 - Dec 31

Safe Harbor Rules (Avoid Penalties)

Pay EITHER of these to avoid underpayment penalty:

Prior year safe harbor: 100% of prior year's total tax (110% if prior year AGI > $150K). Easiest and most common.
Current year safe harbor: 90% of current year's actual tax liability. Harder to predict but works.
Annualized income method: For seasonal businesses — calculate estimated tax based on actual income through each quarter end. More complex but can smooth payments.

How to Calculate + Pay Estimated Taxes

1
Estimate total annual profit
Use last year + growth projection as baseline. For new LLCs: conservative estimate based on YTD actuals extrapolated.
2
Calculate self-employment tax
15.3% on first $168,600 + 2.9% Medicare above. S-Corp owners: 0% on distributions, only on W-2 salary.
3
Calculate federal income tax
Apply 2026 tax brackets to taxable income (after QBI deduction, standard deduction, etc.). Use IRS withholding calculator for accuracy.
4
Calculate North Dakota state tax
Apply North Dakota's rate (Varies by bracket) to state taxable income.
5
Divide by 4 for quarterly
Equal quarterly installments. Exception: seasonal businesses can use annualized income method.
6
Pay via EFTPS or state portal
Federal: eftps.gov or IRS Direct Pay. State: your state's Department of Revenue online portal. Some states require paper Form 1040-ES vouchers.
7
Track payments for year-end reconciliation
Keep records of every quarterly payment. Reconcile at year-end tax filing to calculate refund or balance due.

FAQ

Do North Dakota LLC owners need to pay quarterly estimated taxes?

Yes. Both federal quarterly estimated tax AND North Dakota state quarterly estimated tax apply if you expect to owe more than Typically $500-$1,000 in tax liability.

What are the federal quarterly estimated tax deadlines?

Q1: April 15 (income Jan 1-Mar 31). Q2: June 15 (April 1-May 31 — only 2 months!). Q3: September 15 (June 1-Aug 31). Q4: January 15 of following year (Sept 1-Dec 31). Safe harbor: pay 100% of last year's total tax (110% if AGI > $150K) or 90% of current year's actual liability to avoid underpayment penalties.

How do I calculate North Dakota quarterly estimated tax?

(1) Estimate your total North Dakota taxable income for the year. (2) Apply North Dakota tax rate (top rate: Varies by bracket). (3) Divide by 4 for each quarter. (4) File See state Department of Revenue. Or use our quarterly tax estimator which handles both federal + North Dakota state.

What happens if I miss a quarterly estimated tax payment?

Federal: IRS charges underpayment penalty calculated at short-term AFR + 3% on the unpaid quarter, prorated from due date to April 15. Usually 3-7% annualized. Not a huge penalty individually, but accumulates. North Dakota state: additional underpayment penalty at state rate. Better to over-pay slightly than under-pay.

Can I just pay estimated taxes annually instead of quarterly?

No — annual lump sums still trigger underpayment penalty even if total is correct. IRS requires equal quarterly payments (or annualized income method if your income is seasonal). Alternative: set up automated monthly transfers to a "tax reserve" bank account to smooth the pain.

Do S-Corp owner-employees pay quarterly estimated taxes too?

Yes, on distributions — payroll tax is handled through W-2 withholding on salary, but distributions aren't withheld. Estimate your S-Corp profit beyond salary and pay federal + North Dakota state quarterly estimates on that portion. Or increase W-2 withholding to cover the delta (simpler).

Calculate your $North Dakota quarterly tax now

Our free calculator handles federal + state + SE tax + S-Corp savings in one tool. Try it with your expected North Dakota profit.

Quarterly tax estimator North Dakota full tax calendar

Safe Harbor Rules (Avoid Penalties)

Pay EITHER of these to avoid underpayment penalty:

Prior year safe harbor: 100% of prior year's total tax (110% if prior year AGI > $150K). Easiest and most common.
Current year safe harbor: 90% of current year's actual tax liability. Harder to predict but works.
Annualized income method: For seasonal businesses — calculate estimated tax based on actual income through each quarter end. More complex but can smooth payments.

How to Calculate + Pay Estimated Taxes

Estimate total annual profit

Use last year + growth projection as baseline. For new LLCs: conservative estimate based on YTD actuals extrapolated.

Calculate self-employment tax

15.3% on first $168,600 + 2.9% Medicare above. S-Corp owners: 0% on distributions, only on W-2 salary.

Calculate federal income tax

Apply 2026 tax brackets to taxable income (after QBI deduction, standard deduction, etc.). Use IRS withholding calculator for accuracy.

Calculate North Dakota state tax

Apply North Dakota's rate (Varies by bracket) to state taxable income.

Divide by 4 for quarterly

Equal quarterly installments. Exception: seasonal businesses can use annualized income method.

Pay via EFTPS or state portal

Federal: eftps.gov or IRS Direct Pay. State: your state's Department of Revenue online portal. Some states require paper Form 1040-ES vouchers.

Track payments for year-end reconciliation

Keep records of every quarterly payment. Reconcile at year-end tax filing to calculate refund or balance due.

FAQ

Do North Dakota LLC owners need to pay quarterly estimated taxes?

Yes. Both federal quarterly estimated tax AND North Dakota state quarterly estimated tax apply if you expect to owe more than Typically $500-$1,000 in tax liability.