Schedule K-1 (Form 38) - Beneficiary'S Share Of North Dakota Income (Loss),deductions, Adjustments, Credits, And Other Items - 2016 Page 3

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Line 21
Sch. TC, line 26
Part 5
Line 20a
Sch. ND-1TC, line 18
Line 22
Sch. TC, line 3
Line 20b
Form ND-1, line 4b
Nonresident beneficiary only
Line 23
Sch. TC, line 2
Line 21
Sch. ND-1TC, line 19
Lines 36 through 38 only apply if you are (1)
Line 24
Sch. TC, line 1
Line 22
Sch. ND-1TC, line 20
an individual not domiciled in North Dakota,
Line 23
Sch. ND-1TC, line 21
(2) a trust, including a grantor trust, not
Forms 58 and 60: Include the amounts from
Line 24
Sch. ND-1TC, line 22
organized under North Dakota law, or (3) a
lines 1–24 of this schedule on the applicable
passthrough entity, such as a partnership, with
lines of Schedule K of Form 58 or Form 60.
Form 38 filer:
a commercial domicile outside North Dakota.
Include the amount
Part 4
from this schedule: On:
Line 36
Nonresident individual, estate,
Lines 1–2
Not applicable
This is the net amount of your North Dakota
or trust beneficiary only–North
Line 3
Form 38, page 2, Part 1,
distributive share of income (loss) from the
line 4a
Dakota income (loss)
estate or trust. Do not enter the amount from
Line 4a
Sch. RZ, Part 1, line 19a
this line anywhere on your return. It is for
Line 4b
Sch. RZ, Part 1, line 19b
If you are a nonresident individual, estate, or
your information only.
Lines 5-6
Form 38, page 2, Part 1,
trust, lines 25 through 35 of Part 4 show your
line 4d
share of the estate’s or trust’s North Dakota
Line 7a
Sch. RZ, Part 4, line 7
income, gains, losses, and deductions that you
Line 37
Line 7b
Sch. RZ, Part 5, line 4
must report on your North Dakota income tax
This is the amount of North Dakota income
Line 7c
Sch. RZ, Part 6, line 6
return. Transfer these amounts to your North
tax withheld by the fiduciary from your North
Lines 8–17a
Form 38, page 1, line 3
Dakota income tax return as instructed below
Dakota distributive share of income. Enter
Line 17b
Form 38, page 2, Part 1,
based on the type of return you are filing.
this amount on your return as follows:
line 2
If the full amount of any item is not included
 If an individual, enter on Form ND-1,
Lines 18-20a
Form 38, page 1, line 3
in your adjusted gross income on your federal
line 26.
Line 20b
Form 38, page 2, Part 1,
income tax return because of limitations on
 If an estate or trust, enter on Form 38,
line 2
the deductibility of a passive activity loss,
page 1, line 8.
Lines 21-24
Form 38, page 1, line 3
capital loss, section 179 deduction, or for
 If a partnership, enter on Form 58, page 1,
Form 40 filer:
any other reason, enter on your North Dakota
line 4.
Include the amount
return only that portion of the item included
 If an S corporation, enter on Form 60,
from this schedule: On:
in your federal adjusted gross income.
page 1, line 5.
Line 1
Sch. SA, line 4
Attach a statement to your North
Line 2
Sch. SA, line 3
Attach a copy of North Dakota
Dakota income tax return explaining any
Line 3
Sch. SA, line 11
Schedule K-1 (Form 38) to your return.
difference between the amount shown on
Line 4a
Sch. RZ, Part 1, line 19a
North Dakota Schedule K-1 (Form 38) and
Line 4b
Sch. RZ, Part 1, line 19b
Line 38
the amount reported on your North Dakota
Line 5
Page 1, line 9
If you elected to include your North
income tax return.
Line 6
Not applicable
Dakota distributive share of income (loss)
Line 7a
Sch. RZ, Part 4, line 7
Form ND-1 filer (nonresident only):
in a composite filing, this is the amount of
Line 7b
Sch. RZ, Part 5, line 4
Include the amount On Schedule ND-1NR,
North Dakota composite income tax paid
Line 7c
Sch. RZ, Part 6, line 6
from this schedule: Column B:
on your behalf by the fiduciary. For more
Line 8
Sch. TC, line 14
Lines 25-26
Line 2
information, see “Composite filing election”
Line 9
Sch. TC, line 17
Lines 27-28
Line 4
in the general instructions to this schedule.
Line 10
Sch. TC, line 15
Lines 29–33
Line 6
Note: If you later choose to file your own
Line 11
Sch. TC, line 16
Line 34
Line 4 (if capital
North Dakota income tax return, you may
Line 12
Sch. TC, line 4
loss) or line 8 (if net
Line 13
Sch. TC, line 20
claim this amount as a tax payment on your
operating loss)
Line 14
Sch. TC, line 19
return. Attach a copy of the North Dakota
Line 35
Line 8
Line 15a
Sch. TC, line 7
Schedule K-1 (Form 38) to your return to
Form 38 filer (nonresident only):
support the amount claimed.
Line 15b
Sch. TC, line 8
Include the amount On Page 2, Part 2,
Line 16
Sch. TC, line 21
from this schedule: Column B:
Line 17a
Sch. TC, line 18
Line 25
Line 1
Line 17b
Sch. SA, line 5
Line 26
Line 2
Line 18
Sch. TC, line 23
Lines 27–28
Line 4
Line 19
Sch. TC, line 24
Lines 29–33
Line 5
Line 20a
Sch. TC, line 25
Line 34
Line 4 (if capital
Line 20b
Sch. SA, line 6
loss) or line 8 (if net
operating loss)
Line 35
Line 8
North Dakota Office of State Tax Commissioner
2016 Beneficiary’s Instructions for North Dakota Schedule K-1 (Form 38)
Page 2

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