Form 38-ES — Fiduciary Estimated Income Tax

# preamble

Who must pay estimated tax A fiduciary for an estate or trust must pay estimated North Dakota income tax for the 2026 tax year if all four of the following conditions apply: 1. The fiduciary is required to pa y estimated federal income tax for the 2026 tax year. This condition applies whether or not the fiduciary actually makes the required payment(s) of estimated tax to the Internal Revenue Service. 2. The fiduciary' s net tax liability for the 2025 tax year was equal to or more than $1,000. Note: If the fiduciary was not required to file a North Dakota income tax return for the 2025 tax year, the fiduciary's net tax liability is zero for purposes of this condition. 3. The fiduciary expects to owe (after subtracting any estimated North Dakota income tax withholding) an amount equal to or more than $1,000 for the 2026 tax year. 4. The fiduciary expects North Dak ota income tax withholding for the 2026 tax year to be less than the smaller of: a. 90% of the net tax liabilit y for the 2026 tax year. Note: Substitute 66 2/3% if a qualified farmer. See "Farmer" under "Payment amounts and due dates" later in these instructions. b . 100% of the net tax liabilit y for the 2025 tax year. Note: If the estate or trust was not in existence for the entire 2025 tax year, part b does not apply; the 90% threshold in part a must be applied. How to determine the estimated tax Complete the worksheet on page 2. For line 1 of the worksheet, estimate the federal taxable income using the 2026 Form 1041-ES, the federal estimated tax form for estates and trusts. For lines 2, 4, and 7 of the worksheet, see the instructions to the 2025 Form 38. Payment amounts and due dates In general, one-fourth (25%) of the total estimated tax required to be paid (from line 14 of the worksheet) for the 2026 tax year must be paid by each of the following due dates:  1st installment April 15, 2026  2nd installment June 15, 2026  3rd installment September 15, 2026  4th installment January 15, 2027 The above due dates apply if the fiduciary's tax year is a calendar year-January 1 through December 31, 2026. However, if the tax year is a fiscal year, the installments are due on the 15th day of the 4th, 6th, and 9th months of the current tax year, and the 15th day of the 1st month of the following tax year. If any installment due date falls on a Saturday, Sunday, or legal holiday, the installment is not due until the next business day. Farmer- If the fiduciary qualifies as a farmer for federal estimated income tax purposes for the 2026 tax year, the fiduciary may pay the estimated tax according to the general rules explained above, or the fiduciary may pay the full amount of the estimated tax due by January 15, 2027. Note: Regardless of the option chosen, the fiduciary has until the regular due date to file the 2026 North Dakota fiduciary income tax return. Part-year requirement-If a fiduciary for a nonresident estate or trust, or an estate or trust that was created during the tax year, does not receive income from North Dakota sources until after the first installment due date, the fiduciary must pay the required estimated tax in equal payments over the remaining installment due dates following the receipt of income from North Dakota sources. How and where to pay Electronic payment. Instead of paying by check or money order with this payment voucher, payment may be made electronically with an electronic check, a debit or credit card, or an Automated Clearing House (ACH) transaction. To pay electronically, go to www.tax.nd.gov and select "Make A Payment." If paying electronically, do not use the payment vouchers attached to this form. Payment by check or money order. If paying by check or money order, make it payable to "ND State Tax Commissioner." To ensure proper credit to the account, write the last four digits of the federal employer identification number (FEIN) and "2026 38-ES" on the check or money order. Detach and complete the applicable installment's payment voucher. Mail the payment and voucher to: Office of State T ax Commissioner 600 E. Boulev ard Ave., Dept. 127 Bismarck, ND 58505 - 0599 A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number. A check drawn on a foreign bank (except one in Canada) cannot be accepted. Underpayment or late payment interest Interest may be charged if not enough estimated tax is paid, or if the payment is not made on time or in the required amount. This applies even if there is a refund on the North Dakota fiduciary income tax return for the 2026 tax year. Interest is calculated at the rate of 12% per year from the installment due date to the earlier of the date the estimated tax is paid or the regular due date of the return. Need help? If you have questions or need forms, see page 3 of this form for how to contact us. Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of a social security number or Federal Employer Identification Number (FEIN) on this form is required under N.D.C.C. §§ 57-01-15 and 57-38-62, and will be used for tax reporting, identification, and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number or FEIN may delay or prevent the processing of this form.

# ESTIMATED INCOME TAX - ESTATES AND TRUSTS OFFICE OF STATE TAX COMMISSIONER

2026 Form 38-ES SFN 28723 (12-2025), Page 2 2026 Estimated Income Tax Worksheet-Estate or Trust 1. Estimated feder al taxable income for the 2026 tax year (from worksheet in 2026 Federal F orm 1041 - ES) ............................................................................................................... 1________________ 2. Addition adjustments-see the instructions to the 2025 F orm 38, Tax Computation Schedule, line 2, for addition adjustments ......................................................................................... 2________________ 3. Balance (Add lines 1 and 2) .............................................................................................. 3________________ 4. Subtr action adjustments-see the instructions to the 2025 Form 38, Tax Computation Schedule, line 4, for subtr action adjustments ...................................................................... 4________________ 5. North Dak ota taxable income (Subtract line 4 from line 3) .................................................... 5________________ 6. North Dak ota income tax-calculate the tax for the amount on line 5 as follows ....................... 6________________ • If a resident estate or trust, calculate the tax using the 2026 Tax R ate Schedule below. • If a nonresident estate or trust, complete lines 15 through 19 below. 7. Credits-see the instructions to the 2025 F orm 38, page 1, line 3, for allowable credits ............ 7________________ 8. Net tax liabilit y (Subtract line 7 from line 6) ....................................................................... 8________________ 9. Estimated North Dak ota income tax withholding for the 2026 tax year ................................... 9________________ 10. Balance due (Subtr act line 9 from line 8) If the amount on this line is less than $1,000, stop here; no estimated tax is due .................................................................................... 10________________ 11. Multiply line 8 b y 90% (.90) [or 66 2/3% (.6667) if a qualified farmer] .. 11________________ 12. Net tax liabilit y from 2025 Form 38, page 1, line 4. If no return was required for 2025 enter 0. If the amount on this line is less than $1,000, stop here; no estimated tax is due ......................................... 12________________ 13. Enter the smaller of line 11 or line 12. Howev er, if the estate or trust was not in existence for the entire 2025 tax y ear, enter the amount from line 11. If line 9 is equal to or greater than the amount on this line, stop here; no estimated tax is due .................................................. 13________________ 14. Minimum annual pa yment. (Subtract line 9 from line 13) Divide this amount by four to determine the amount to pa y on each installment due date. See "Payment amounts and due dates" in the instructions on page 1 for the due dates and for exceptions to pa ying in four installments ............................................................................................................. 14________________ Nonresident estate or trust tax calculation only (lines 15 through 19) 15. Calculate the tax for the amount on line 5 using the 2026 T ax Rate Schedule below ................. 15________________ 16. Income from North Dak ota sources. Enter the portion of the fiduciary' s income that is reportable to North Dakota (except U.S. obligation interest) .......................................................................... 16________________ 17. Estimated total income of fiduciary (reduced b y U.S. obligation interest) 17________________ 18. North Dak ota income ratio (Divide line 16 by line 17. Round to nearest two decimal places. If line 16 is more than line 17, enter 1.00) ......................................................................... 18________________ 19. Multiply line 15 b y line 18. Enter this amount on line 6 above ............................................... 19________________ 2026 Tax Rate Schedule Estates and Trusts If North Dakota taxable income is: Over But not over Your tax is: $ 0 $ 3,300 $ 0.00 + 0.00% of North Dak ota Taxable Income 3,300 11,900 0.00 + 1.95% of amount o ver $ 3,300 11,900 .....................167.70 + 2.50% of amount o ver 11,900

2026 Form 38-ES SFN 28723 (12-2025), Page 3 Call Questions: 701 - 328 - 1247 Forms: 701 - 328 - 1243 If speech or hearing impaired, call us through Relay North Dakota at 1-800-366-6888. Email Request forms, ask questions, or send messages to us via e mail at individualtax@nd.gov Website Write Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Walk-in assistance Stop in to see us in person at our main office in Bismarck. State Capitol, 8th Floor Monday through Friday (except holidays) 8:00 a.m. to 5:00 p.m. Record of estimated tax payments for 2026 tax year Check or Amount, if an y, Installment P ayment money order applied from T otal number due date 1 Date paid number Amount paid 2025 return 2 amount paid 1 April 15, 2026 2 June 15, 2026 3 Sept. 15, 2026 4 Jan. 15, 2027 T otal estimated tax paid for 2026 ......................................................................................... 1 In the case of (1) a fiscal y ear filer, (2) a farmer, or (3) a fiduciary whose estimated tax requirement does not begin until after April 15, 2026, see instructions for applicable due dates. 2 If a statement w as attached to the 2025 North Dakota return electing to apply part or all of the 2025 overpayment to a quarter other than the first quarter of 2026, enter the overpayment on the applicable quarter's line. • • • $

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