North Dakota Office of State Tax Commissioner
Final
Amended
North Dakota
Schedule K-1
2011
Calendar year 2011
(Jan. 1 - Dec. 31, 2011)
Estate's or
trust's tax
(Form 38)
Fiscal year:
Beginning _______________, 2011
year:
Beneficiary's Share of North Dakota Income (Loss),
Ending _______________, 20 ____
Deductions, Adjustments, Credits, and Other Items
Part 3 continued . . .
See separate instructions
10 Supplier biodiesel/green diesel fuel credit
Part 1
Estate or trust information
11 Seller biodiesel/green diesel fuel credit
A Estate's or trust's federal EIN
12 Geothermal energy device tax credit
B Name of estate or trust
13 Employer internship program tax credit
C Fiduciary's name, address, city, state, and ZIP code
14 Microbusiness tax credit
15 a Research expense tax credit
b Research credit purchased from
another taxpayer in 2011
16 a Angel fund investment tax credit
Beneficiary information
Part 2
b Angel fund credit purchased from
another taxpayer
D Beneficiary's SSN or FEIN (from Federal Schedule K-1)
17 Endowment fund tax credit
E Beneficiary's name, address, city, state, and ZIP code
18 Workforce recruitment credit
(from Federal Schedule K-1)
19 Credit for wages paid to mobilized
employee
20 Housing incentive fund credit
Part 4
Nonresident individual, estate or trust
beneficiary only - North Dakota income (loss)
F What type of entity is this beneficiary? ____________________________
G If beneficiary is an individual, estate, or trust, beneficiary is a:
21 Interest income
Full-year resident
of North Dakota
Part-year resident
of North Dakota
22 Ordinary dividends
Full-year nonresident of North Dakota
23 Net short-term capital gain
H If beneficiary is a full-year nonresident
Yes
No
individual, is beneficiary included in a
24 Net long-term capital gain
composite return?
25 Other portfolio and nonbusiness income
Part 3
All beneficiaries - North Dakota
adjustments and tax credits
26 Ordinary business income
1 Federally-exempt income from non-ND state
27 Net rental real estate income
and local bonds and foreign securities
i
2 State and local income taxes deducted in
28 Other rental income
calculating ordinary income (loss)
29 Directly apportioned deductions
3 Interest from U.S. obligations
30 Final year deductions
4 Renaissance zone income exemption
5 New or expanding business exemption
31 Other
6 College SAVE contribution deduction
Part 5
Nonresident individual beneficiary only
7 a Renaissance zone: Historic property
preservation/renovation tax credit
32 North Dakota distributive share of
b Renaissance zone: Renaissance fund
income (loss)
organization investment tax credit
33 North Dakota income tax withheld
c Renaissance zone: Nonparticipating
property owner credit
34 North Dakota composite income tax
8 Seed capital investment tax credit
9 Agricultural commodity processing
facility investment tax credit