Form 38 - Fiduciary Income Tax Return - 2009 Page 2
Download a blank fillable Form 38 - Fiduciary Income Tax Return - 2009 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 38 - Fiduciary Income Tax Return - 2009 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4North Dakota Office of State Tax Commissioner
2009 Form 38, page 2
FEIN
Enter name of estate or trust
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 supporting 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)
4c
c
Qualified dividend exclusion
4d
d
Other subtractions (See instructions) (Attach supporting statement)
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
2009 Tax Rate Schedule
Tax on amount on line 5 using the
below
resident
•
If
estate or trust, enter amount from line 6 on line 8. Do not complete lines 7a, 7b, and 7c.
nonresident
•
If
estate or trust, complete lines 7a, 7b, and 7c.
7 a
Fiduciary's share of total income from Part 2, line 11, Column A,
7a
less the amount from Part 1, line 4a
7b
b
Income (loss) reportable to North Dakota from Part 2, line 11, Column B
7c
c
Divide line 7b by line 7a. Round to the nearest four decimal places
8
resident
Tax on fiduciary's North Dakota taxable income: If
estate or trust, enter amount from line 6.
8
nonresident
If
estate or trust, multiply line 6 by line 7c. Enter this amount on Form 38, page 1, line 1
2009
If the amount on line 5 is:
Tax Rate
Over
But not over
The tax is:
Schedule
$
0
$ 2,300 . . . . . . . . . . . . . . . . . . . . . 1.84% of amount on line 5
2,300
5,350 . . . $ 42.32 plus 3.44% of the amount over $ 2,300
5,350
8,200 . . . . . 147.24 plus 3.81% of the amount over
5,350
8,200
11,150 . . . . . 255.83 plus 4.42% of the amount over
8,200
11,150 . . . . . . . . . . . . . . 386.22 plus 4.86% of the amount over
11,150
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
1
Interest income
2
2
Ordinary dividends
3
3
Business income or (loss)
4
4
Capital gain or (loss)
5
5
Rents, royalties, partnerships, other estates and 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
10
Portion of amount on line 9 distributed to beneficiaries
11
11
Fiduciary's share of total income. Subtract line 10 from line 9
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial