Form 60-ES — S Corporation Estimated Tax (PTE estimated)

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▼ Detach here and mail with payment ▼ Purpose An S corporation may, but is not required to, make estimated tax payments of income tax expected to be due on Form 60. This form is for the 2026 tax year. How to make payment If paying by check or money order, make it payable to "ND State Tax Commissioner" and write last four digits of federal employer identification number (FEIN) and "2026 60-ES" on it. Complete the payment voucher below, detach it from this page, and mail it with the check or money order to: Office of State Tax Commissioner 600 E. Boulevard Av e., Dept. 127 Bismarck, ND 58505-0599 Only a check drawn on a U.S. or Canadian bank in U.S. dollars and using a standard 9-digit routing number is accepted. Electronic payment options. Instead of paying by check or money order with this payment voucher, the payment may be made electronically with an electronic check, a debit or credit card, or an Automated Clearing House (ACH) credit transaction. To pay electronically, or for more information, go to www.tax.nd.gov and select "Make A Payment." If paying electronically, do not use this payment voucher. Record of payment Record the payment here and place in 2026 tax records Date of payment: ____________ Check number: ______________ Amount paid: _______________ Mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 Payment Amount ► SCO City, State, ZIP Code Mailing Address Name Of Corporation As It Will Appear On Form 60 Federal Employer Identification Number . . . ► Do not use this voucher if paying electronically Tax Year Ending (mm/dd/yyyy) . . . . . . . . ► Write "2026 60-ES" on check Make payable to: ND State Tax Commissioner • • • Tax Year Beginning (mm/dd/yyyy) . . . . . . . . ► $ FORM 60-ES S CORPORATION ESTIMATED TAX PAYMENT VOUCHER SFN 28737 (12-2025) Need help? Phone: 701-328-1258 Speech or hearing impaired-800-366-6888 Email: individualtax@nd.gov 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, 57-38-01.4, and 57-38-31.1, 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. S CORPORATION ESTIMATED TAX PAYMENT VOUCHER

OFFICE OF STATE TAX COMMISSIONER SFN 28737 (12-2025)