Form 40x L02 - Amended Corporation Income Tax Return

North Dakota

Form 40X

Amended Corporation Income Tax Return

L02

Calendar Year or Fiscal Year beginning _______________, 19 _______, and ending ➤ ➤ ➤ ➤ ➤ _______________, ________.

(Revised Dec. 1999)

Name

Federal employer identification no.

➤

➤

—

Mailing address

➤

File With State Tax Commissioner

State Capitol, 600 E. Boulevard Ave.,

City, State, Zip Code

Phone number

Bismarck, ND 58505-0599

➤

A

B

C

Income and deductions

As originally reported

Net change

Correct amount

or as adjusted

increase or (decrease)

1 Income .................................................................................................

(M)

Check the box used for the original return filing method

1 __________________ __________________ __________________

a ❏

b ❏

b1 ❏

b2 ❏

c ❏

d ❏

(N)

2 Total additions .....................................................................................

2 __________________ __________________ __________________

3 Total (Add lines 1 and 2) .....................................................................

3 __________________

__________________

(P)

4 Total subtractions (See instructions) ...................................................

4 __________________ __________________ __________________

(Q)

4a

Allocable income less related expenses (See instructions) ..........

4a __________________ __________________ __________________

5 N. D. apportionable income (Subtract lines 4 and 4a from line 3) ......

5 __________________

__________________

_ . _ _ _ _ _ _

_ . _ _ _ _ _ _

(R)

6 North Dakota apportionment factor ...................................................

6

7 Income apportioned to North Dakota (line 5 multiplied by line 6) ......

7 __________________

__________________

(S)

8 Income allocated to North Dakota less related expenses .....................

8 __________________ __________________ __________________

9 North Dakota income (Add lines 7 and 8) ...........................................

9 __________________

__________________

(O)

10 Federal tax deduction ...........................................................................

10 __________________ __________________ __________________

11 Subtotal (Subtract line 10 from line 9) .................................................

11 __________________

__________________

(A)

12 Exemption for new and expanding business ........................................

12 __________________ __________________ __________________

13 N.D. income after exemption for new and expanding business ...........

13 __________________

__________________

(U)

14 Renaissance zone income exemption (See instructions) ......................

14 __________________ __________________ __________________

15 N. D. income after renaissance exemption (Subtract ln. 14 from ln. 13)

15 __________________

__________________

(T)

16 North Dakota net operating loss deduction (See instructions) ............

16 __________________ __________________ __________________

17 Balance (Subtract line 16 from line 15) ................................................

17 __________________

__________________

(E)

18 Recapture of federal alternative minimum tax .....................................

18 __________________ __________________ __________________

(F)

19 N. D. taxable income (Subtract line 18 from line 17) ...........................

19 __________________

__________________

Payment due or refund

20 Regular income tax due for amount on Line 19, Column C (See tax rate table below) ................................................ (C) 20 __________________

21 Alternative minimum tax due ....................................................................................................................................... (B) 21 __________________

22 Total tax liability (Add lines 20 and 21) ......................................................................................................................

22 __________________

23 Total North Dakota income tax credits (See instructions) ........................................................................................... (Y) 23 __________________

24 Net tax liability (Subtract line 23 from line 22) ........................................................................................................... (G) 24 __________________

25 Net tax liability previously paid after credits .............................................................................................................. (H) 25 __________________

26 If line 24 is greater than line 25, enter difference as Balance Due .................................................................... (J) 26 __________________

a. Interest and penalty for Balance Due on line 26 (See instructions) ......................................................................

(I) 26a __________________

b. Total Payment Due (Add lines 26 and 26a. No payment under $5) ....................................................................

26b __________________

27 If line 25 is greater than line 24, enter difference as Overpayment .................................................................. (D) 27 __________________

a. Interest for Overpayment on line 27 (See instructions) ........................................................................................

(I) 27a __________________

b. Amount to be Refunded (Add lines 27 and 27a. No refund under $5) ................................................................

27b __________________

Check the box that best describes the reason for these changes and attach an explanation of the changes.

❏ ❏ ❏ ❏ ❏ NOL

❏ ❏ ❏ ❏ ❏ RAR

❏ ❏ ❏ ❏ ❏ Federal Adjustments

❏ ❏ ❏ ❏ ❏ State Adjustments

❏ ❏ ❏ ❏ ❏ Other

I declare under the penalties of North Dakota Century Code § 12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental

matter, that I have filed an original return and that this amended return, including any accompanying schedules and statements, has been examined by me and to the

best of my knowledge and belief is a true, correct, and complete return.

Date: _____________________

Signature of Officer: __________________________________________

Title: ________________________________________

Date: _____________________

Signature of Preparer: _________________________________________

Address: ______________________________________

Tax Rate Table

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Please Do Not Write In This Space

(For taxable years beginning on or after January 1, 1983)

(Contact Office of State Tax Commissioner For Rates of Previous Years)

If the amount on Line 19, Column C is not over $3,000 ....................................... 3%

$ 3,000 t o $ 8,000 ....

$

90.00 plus 4.5%

of excess over $

3,000

$ 8,000 t o $ 20,000 ....

$ 315.00 plus

6%

of excess over $

8,000

$ 20,000 t o $ 30,000 ....

$1,035.00 plus 7.5%

of excess over $ 20,000

$ 30,000 t o $ 50,000 ....

$1,785.00 plus

9%

of excess over $ 30,000

28715

Over $50,000 ...................

$3,585.00 plus 10.5%

of excess over $ 50,000

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