2026 tax year · North Dakota
Quarterly tax calculator for North Dakota
A $50,000 1099 year in North Dakota means about $2,190 to the IRS and $7 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The North Dakota payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To North Dakota |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $7 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $7 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $7 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $7 |
| Year | $8,759 | $29 | |
The North Dakota side of each payment
North Dakota taxes the same 1099 profit on 3 graduated brackets topping out at 2%, so a second payment goes to the state each quarter, about $7 on the $50,000 example, against $32 of North Dakota income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm North Dakota's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in North Dakota
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the North Dakota column moves with North Dakota's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to North Dakota | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $0 | 16.4% |
| $50,000 | $2,190 | $7 | 19.5% |
| $100,000 | $5,032 | $201 | 23.3% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $9,764 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What a quarter costs in the states North Dakota borders
On $50,000, North Dakota charges $98 of state income tax. Of the 3 states it borders, South Dakota is the lightest at nothing at all and Minnesota the most expensive at $2,932, a spread of $2,932 on the same income.
| State | State tax per quarter | vs North Dakota |
|---|---|---|
| South Dakota | No income tax | −$22 a quarter |
| Montana | $404 | +$382 a quarter |
| Minnesota | $660 | +$638 a quarter |
- South Dakota has no income tax at all, so the same work done there costs $98 less in state tax than it does in North Dakota.
- Montana would take $1,699 more, $1,797 against North Dakota's $98.
- Minnesota would take $2,835 more, $2,932 against North Dakota's $98.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- North Dakota due dates are not in the 2026 dataset, the dates shown are the federal ones.
North Dakota quarterly tax questions
How much should I send each quarter in North Dakota?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $7 to North Dakota. That is 90% of this year's liability, split four ways.
Does North Dakota use the same due dates as the IRS?
North Dakota requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm North Dakota's own schedule with its tax agency before assuming they line up.