Form 38 - Fiduciary Income Tax Return - 2013 Page 2
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2
3North Dakota Office of State Tax Commissioner
2013 Form 38, page 2
Enter name of estate or trust
FEIN
Tax Computation Schedule: Tax on fiduciary's taxable income
Part 1 - Calculation of tax
1
1 Federal taxable income from Form 1041, page 1, line 22, or Form 1041-QFT, line 12
2
2 Additions (See instructions) (Attach statement)
3
3 Add lines 1 and 2
4a
4 a Interest from U.S. obligations
4b
b Net long-term capital gain exclusion (from worksheet in instructions)
c Qualified dividend exclusion
4c
d Other subtractions (See instructions) (Attach statement)
4d
4e
e Total subtractions. Add lines 4a through 4d
5
5 North Dakota taxable income of fiduciary. Subtract line 4e from line 3
6
6 Tax on amount on line 5 using the 2013 Tax Rate Schedule below
If resident estate or trust, enter amount from line 6 on line 8. Do not complete lines 7a, 7b, and 7c.
•
If nonresident estate or trust, complete lines 7a, 7b, and 7c.
•
7 a Fiduciary's income from Part 2, line 11, Column A, less the amount
from Part 1, line 4a
7a
b Income (loss) reportable to North Dakota from Part 2, line 11, Column B
7b
7c
c Divide line 7b by line 7a. Round to the nearest four decimal places
8 Tax on fiduciary's North Dakota taxable income: If resident estate or trust, enter amount from
line 6. If nonresident estate or trust, multiply line 6 by line 7c. Enter this amount on page 1,
8
line 1
2013
If the amount on line 5 is:
Tax Rate
Over
But not over
The tax is:
Schedule
$
0
$ 2,450 . . . . . . . . . . . . . . . . . . . . . 1.22% of amount on line 5
2,450
5,700 . . . $ 29.89 plus 2.27% of the amount over $ 2,450
5,700
8,750 . . . . . 103.67 plus 2.52% of the amount over
5,700
8,750
11,950 . . . . . 180.53 plus 2.93% of the amount over
8,750
11,950 . . . . . . . . . . . . . . 274.29 plus 3.22% of the amount over
11,950
Part 2 - Calculation of fiduciary's income
This part must be completed by all estates and trusts
Resident estate or trust: Complete Column A only.
•
Nonresident estate or trust: Complete Columns A, B,
•
Nonresident estates or trusts only
and C. See instructions for how to complete Columns B
and C.
Column A
Column B
Column C
Federal return
North Dakota
Other States
1 Interest income
1
2 Ordinary dividends
2
3
3 Business income or (loss)
4
4 Capital gain or (loss)
5 Rents, royalties, partnerships, other estates and
5
trusts, etc.
6
6 Farm income or (loss)
7
7 Ordinary gain or (loss)
8
8 Other income
9
9 Total income. Add lines 1 through 8
10 Portion of amount on line 9 distributed to
10
beneficiaries
11
11 Fiduciary's income. Subtract line 10 from line 9
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