Estimated Tax Payments

Want to make your payments electronically? Pay online through these sites:

IRS Direct Pay
State of North Dakota Direct Pay

Estimated tax payments are due on the following dates:

1st Quarter: April 15, 2025
2nd Quarter: June 15, 2025
3rd Quarter: September 15, 2025
4th Quarter: January 15, 2026

Some tips to follow when making estimated tax payments:

Federal:
Make your check payable to the UNITED STATES TREASURY. Write your social security number and the words “2025 Form 1040-ES” on the check. Send the payment voucher and your check to the IRS to the following address:

**The IRS has updated their mailing locations in August 2025. Please mail your payments & vouchers to the North Carolina address. You do not need to update your voucher – only your envelope. If you use the original address, the IRS has said they will forward the payments to the correct address and no late-filing or late-payment penalties should be imposed.

INTERNAL REVENUE SERVICE
PO BOX 1300
CHARLOTTE, NC 28201-1300

State of North Dakota:
Make your check payable to the ND STATE TAX COMMISSIONER. Write your social security number and the words “2025 ND-1ES” on the check. Send the payment voucher and your check to the State Tax Commissioner to the following address:

OFFICE OF STATE TAX COMMISSIONER
PO BOX 5622
BISMARCK ND 58506-5622

Please contact our office with any additional questions.