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, 2026
2nd Quarter: June 15, 2026
3rd Quarter: September 15, 2026
4th Quarter: January 15, 2027

Some tips to follow when using IRS Direct Pay:

Pay Individual Tax
Apply Payment to: Form 1040 – Income Tax
Reason for Payment: Estimated Tax
Tax Period for Payment: 2026

When verifying & submitting your payment, please use the primary taxpayer’s information (the first name listed on your prior year tax return).

Some tips to follow when mailing estimated tax payments:

Federal:
Make your check payable to the UNITED STATES TREASURY. Write your social security number and the words “2026 Form 1040-ES” on the check. Send the payment voucher and your check to the IRS to the following address:

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 “2026 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.