North Dakota Office of State Tax Commissioner
2013 Form 38, page 3
Enter name of estate or trust
FEIN
Schedule BI
Beneficiary information
All estates and trusts must
Complete Columns 1 through 4 for EVERY beneficiary
complete this schedule
Complete Column 5 only if beneficiary is a nonresident individual
If applicable, complete Column 6 or Column 7 for nonresident individual beneficiary only
All Beneficiaries
Column 1
Column 2
Column 3
Bene-
Name and address of beneficiary
Social Security
Type of entity
If additional lines are needed,
ficiary
Number/FEIN
(See instructions)
attach additional pages
Name
A
Address
State
Zip Code
Name
B
State
Zip Code
Address
Name
C
State
Zip Code
Address
Name
D
State
Zip Code
Address
Nonresident Individual Beneficiaries Only
All Beneficiaries
Complete this column for
Important: Columns 5 through 7 are for nonresident individual beneficiaries only.
ALL beneficiaries
Column 4
Column 5
Column 6
Column 7
Federal distributive
North Dakota
North Dakota
North Dakota
Form
share of income (loss)
distributive share of
composite income tax
income tax
PWA
Beneficiary
income (loss)
withheld
(3.22%)
(3.22%)
A
B
C
D
1 Total for Column 4
1
. . . .
2 Total for Column 5
2
. . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total for Column 6. Enter this amount on Form 38, page 1, line 5
3
. . . . . . . . .
4 Total for Column 7. Enter this amount on Form 38, page 1, line 6
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule CR
Credit for income tax paid to another state
(resident estate or trust only)
1
1 Fiduciary's share of total income from page 2, Tax Computation Schedule, Part 2, line 11, Column A
2
2 Portion of amount on line 1 that has its source in the other state (See instructions)
3 Credit ratio. Divide line 2 by line 1 and round to the nearest four decimal places
3
4
4 Tax on fiduciary's North Dakota taxable income from page 1, line 1
5
5 Multiply line 3 by line 4
6
6 Amount of income tax paid to the other state (See instructions)
7 Credit for income tax paid to another state. Enter lesser of line 5 or line 6. Enter this amount on
7
page 1, line 2
Important: Attach a copy of the income tax return filed with the other state