North Dakota · Income Tax

Final capstone orchestrator that assembles the complete federal + North Dakota filing package for a full-year North Dakota-resident sole proprietor or single-member LLC disregarded for federal tax. Consumes outputs from every upstream federal and North Dakota content skill (bookkeeping, Schedule C/SE, QBI, retirement, SE health insurance, quarterly estimated tax, federal assembly, 1099-NEC, nd-income-tax, nd-estimated-tax, nd-payroll, nd-corporate-tax routing checks, and nd-sales-tax for closing out the indirect-tax year) to produce a single unified reviewer package: every worksheet, every form, every cross-skill reconciliation, the final taxpayer action list with payment and filing instructions, the next-year ND-1ES voucher schedule, and the reviewer brief. This skill does NOT recompute tax — it ORCHESTRATES. Trigger on phrases like "assemble the North Dakota return", "final ND package", "ND-1 reviewer package", "ND return assembly", or "package up the Dakota return". MUST be loaded alongside us-tax-workflow-base v0.2 or later and every content skill listed in Section 5. North Dakota full-year residents only. Sole proprietors and single-member LLCs disregarded for federal tax only.

Use this skill whenever asked about North Dakota individual quarterly estimated income tax for self-employed individuals, sole proprietors, single-member LLC owners, S-corp shareholders, or W-2 earners with insufficient withholding. Trigger on phrases like "ND-1ES", "North Dakota estimated tax", "ND quarterly payments", "ND-1UT", "underpayment penalty North Dakota", "ND safe harbor". Covers tax year 2025 Form ND-1ES vouchers, Schedule ND-1UT underpayment computation, and coordination with federal Form 1040-ES.

Use this skill whenever asked about North Dakota individual income tax for self-employed / sole proprietors. Trigger on phrases like "North Dakota income tax", "ND income tax", "Form ND-1", "ND Tax Commissioner", "ND self-employment tax".