North Dakota Office of State Tax Commissioner
Final
Amended
North Dakota
Schedule K-1
2013
Calendar year 2013
(Jan. 1 - Dec. 31, 2013)
Estate's or
trust's tax
(Form 38)
Fiscal year:
Beginning _______________, 2013
year:
Beneficiary's Share of North Dakota Income (Loss),
Ending _______________, 20 ____
Deductions, Adjustments, Credits, and Other Items
Part 3 continued . . .
See separate instructions
9 Agricultural commodity processing
facility investment tax credit
Part 1
Estate or trust information
A Estate's or trust's federal EIN
10 Supplier biodiesel/green diesel fuel tax credit
11 Seller biodiesel/green diesel fuel tax credit
B Name of estate or trust
12 Geothermal energy device tax credit
C Fiduciary's name, address, city, state, and ZIP code
13 Employer internship program tax credit
14 Microbusiness tax credit
15 a Research expense tax credit
b Research tax credit purchased from
another taxpayer
Beneficiary information
Part 2
16 Angel fund investment tax credit
D Beneficiary's SSN or FEIN (from Federal Schedule K-1)
17 Endowment fund contribution tax credit
E Beneficiary's name, address, city, state, and ZIP code
18 Workforce recruitment tax credit
(from Federal Schedule K-1)
19 Tax credit for wages paid to mobilized
employee
20 Housing incentive fund credit
21 Automation tax credit
Part 4
Nonresident individual, estate or trust
F What type of entity is this beneficiary? ____________________________
beneficiary only - North Dakota income (loss)
G If beneficiary is an individual, estate, or trust, beneficiary is a:
Full-year resident
of North Dakota
Part-year resident
22 Interest income
of North Dakota
Full-year nonresident of North Dakota
23 Ordinary dividends
H If beneficiary is a full-year nonresident
Yes
No
individual, is beneficiary included in a
24 Net short-term capital gain
composite return?
25 Net long-term capital gain
Part 3
All beneficiaries - North Dakota
adjustments and tax credits
26 Other portfolio and nonbusiness income
1 Federally-exempt income from non-ND state
27 Ordinary business income
and local bonds and foreign securities
2 State and local income taxes deducted in
28 Net rental real estate income
calculating ordinary income (loss)
i
29 Other rental income
3 Interest from U.S. obligations
4 Renaissance zone income exemption
30 Directly apportioned deductions
a For projects approved before August 1, 2013
31 Final year deductions
b For projects approved after July 31, 2013
32 Other
5 New or expanding business exemption
6 College SAVE contribution deduction
Part 5
Nonresident individual beneficiary only
7 a Renaissance zone: Historic property
preservation/renovation tax credit
33 North Dakota distributive share of
income (loss)
b Renaissance zone: Renaissance fund
organization investment tax credit
34 North Dakota income tax withheld
c Renaissance zone: Nonparticipating
property owner tax credit
35 North Dakota composite income tax
8 Seed capital investment tax credit