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

S CORPORATION ESTIMATED TAX PAYMENT VOUCHER Form 60-ES

# OFFICE OF STATE TAX COMMISSIONER

SFN 28737 (12-2025)
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 Ave., 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.
Need help?
Electronic payment options.
Instead of paying by check or money
Phone: 701-328-1258 order with this payment voucher, the
Speech or hearing payment may be made electronically impaired-800-366-6888 with an electronic check, a debit or Email: individualtax@nd.gov credit card, or an Automated Clearing House (ACH) credit transaction.
Privacy Act Notification. In compliance
To pay electronically, or for more with the Privacy Act of 1974, disclosure of a information, go to www.tax.nd.gov social security number or Federal Employer and select "Make A Payment." 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 If paying electronically, do not used for tax reporting, identification, and use this payment voucher. 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.
Record of payment
Record the payment here and place in 2026 tax records
Date of payment: __
Check number: __
Amount paid: __
▼ Detach here and mail with payment ▼
FORM 60-ES S CORPORATION ESTIMATED TAX PAYMENT VOUCHER 2026
SFN 28737 (12-2025)
Do not use this voucher if paying electronically
Name Of Corporation As It Will Appear On Form 60
Mailing Address
City, State, ZIP Code
Federal Employer
Identification Number . . . ►
Tax Year Beginning
(mm/dd/yyyy) … ►
Tax Year Ending
(mm/dd/yyyy) … ►
$
Payment Amount ►
Make payable to:
Mail payment and voucher to: Office of State Tax Commissioner

• •

ND State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
SCO
Bismarck, ND 58505-0599

• Write "2026 60-ES" on check