Schedule K-1 (Form 38) - Beneficiary'S Share Of North Dakota Income (Loss), Deductions, Adjustments, Credits, And Other Items - 2013 Page 2

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North Dakota Offi ce of State Tax Commissioner
2013
Benefi ciary’s Instructions for North Dakota Schedule K-1 (Form 38)
Purpose of schedule
your own North Dakota individual income
Line 8
Sch. ND-1TC, line 4
tax return, follow the instructions to Parts 3,
Line 9
Sch. ND-1TC, line 3
North Dakota Schedule K-1 (Form 38) is
4, and 5 to transfer the amounts from North
Line 10
Sch. ND-1TC, line 6
provided to you by the fi duciary for the
Dakota Schedule K-1 to your return.
Line 11
Sch. ND-1TC, line 7
estate or trust to show your share of the
Line 12
Sch. ND-1TC, line 14b
income, gains, losses, deductions, and other
Amended Schedule K-1 (Form 38). If
Line 13
Sch. ND-1TC, line 8a
items from the estate or trust that you need
you receive an amended North Dakota
Line 14
Sch. ND-1TC, line 9a
to complete your North Dakota income tax
Schedule K-1 (Form 38) from the fi duciary
Line 15a
Sch. ND-1TC, line 10a
return. These instructions will assist you in
for the estate or trust, and you already fi led
Line 15b
Sch. ND-1TC, line 10b
transferring the amounts from the schedule to
your North Dakota income tax return, you
Line 16
Sch. ND-1TC, line 11a
your North Dakota income tax return.
must fi le an amended North Dakota income
Line 17
Sch. ND-1TC, line 12
tax return to report the corrected amounts on
Partnership or corporation benefi ciary.
Line 18
Sch. ND-1TC, line 13a
the amended North Dakota Schedule K-1.
If you are a partnership, corporation, or
Line 19
Sch. ND-1TC, line 15
You also must attach a copy of the amended
a limited liability company treated like a
Line 20
Sch. ND-1TC, line 19
North Dakota Schedule K-1 (Form 38) to
partnership or corporation, you have received
Line 21
Sch. ND-1TC, line 20
your amended North Dakota income tax
North Dakota Schedule K-1 only to show
return.
Form 38 fi ler:
your share of the estate’s or trust’s North
Include the amount
Dakota statutory adjustments or tax credits
Any reference to another North Dakota
from this schedule: On:
that may affect the preparation of your North
form and line number contained in these
Lines 1–2
Not applicable
Dakota income tax return.
instructions is a reference to the form to be
Line 3
Form 38, page 2, Part 1,
used for the 2013 tax year. Therefore, report
Resident individual, estate, or trust
line 4a
the amount from the 2013 North Dakota
benefi ciary. If you are a North Dakota
Line 4a
Sch. RZ, Part 1, line 19a
Schedule K-1 on your 2013 North Dakota
resident individual, estate, or trust, you must
Line 4b
Sch. RZ, Part 1, line 19b
return. However, if you and the estate or
report to North Dakota your entire share of
Lines 5-6
Form 38, page 2, Part 1,
trust do not have the same tax year, enter the
the estate’s or trust’s income, gains, losses,
line 4d
amounts on the North Dakota return that you
and deductions included in your federal
Line 7a
Sch. RZ, Part 4, line 7
fi le for the tax year in which the estate’s or
taxable income. You have received North
Line 7b
Sch. RZ, Part 5, line 4
trust’s tax year ends, which is shown on the
Dakota Schedule K-1 only to show your
Line 7c
Sch. RZ, Part 6, line 6
North Dakota Schedule K-1. Example: If
share of the estate’s or trust’s North Dakota
Lines 8–21
Form 38, page 1, line 3
you fi le on a calendar year basis, and the
statutory adjustments or tax credits that may
estate or trust tax year ends in February
Form 40 fi ler:
affect the preparation of your North Dakota
2014, report the amounts on your 2014
Include the amount
income tax return.
return.
from this schedule: On:
Nonresident individual, estate, or trust
Line 1
Sch. SA, line 4
benefi ciary. If you are a nonresident
Part 3
Line 2
Sch. SA, line 3
individual, estate, or trust, you must report
All benefi ciaries–North Dakota
Line 3
Sch. SA, line 11
to North Dakota your share of the estate’s or
adjustments and tax credits
Line 4a
Sch. RZ, Part 1, line 19a
trust’s income, gains, losses, and deductions
Line 4b
Sch. RZ, Part 1, line 19b
having their source in North Dakota. These
Note: Wherever you see “Not applicable”
Line 5
Page 1, line 9
items are shown in Part 4 of North Dakota
in the right-hand column of the following
Line 6
Not applicable
Schedule K-1. Unless you are a nonresident
lists, it means that the item does not apply to
Line 7a
Sch. RZ, Part 4, line 7
individual who elected to include your share
the return being completed; do not enter the
Line 7b
Sch. RZ, Part 5, line 4
of these items in a composite return fi led on
item on the return.
Line 7c
Sch. RZ, Part 6, line 6
your behalf by the fi duciary for the estate or
Line 8
Sch. TC, line 12
trust, you must fi le a North Dakota individual
Lines 1–21
Line 9
Sch. TC, line 15
income tax return to report and pay the
Line 10
Sch. TC, line 13
Form ND-1 fi ler:
required income tax on them.
Line 11
Sch. TC, line 14
Include the amount
Line 12
Sch. TC, line 3
Composite return election. If you are a
from this schedule: On:
Line 13
Sch. TC, line 18
nonresident individual who elected to include
Lines 1–2
Not applicable
Line 14
Sch. TC, line 17
your share of the estate’s or trust’s North
Line 3
Form ND-1, line 7
Line 15a
Sch. TC, line 5
Dakota income, gains, losses, and deductions
Line 4a
Sch. RZ, Part 1, line 19a
Line 15b
Sch. TC, line 6
in a composite return fi led by the fi duciary for
Line 4b
Sch. RZ, Part 1, line 19b
Line 16
Sch. TC, line 19
the estate or trust, you are not required to fi le
Line 5
Sch. ND-1SA, line 2
Line 17
Sch. TC, line 16
a North Dakota individual income tax return.
Line 6
Form ND-1, line 14
Line 18
Sch. TC, line 21
If this applies to you, you received North
Line 7a
Sch. RZ, Part 4, line 7
Line 19
Sch. TC, line 22
Dakota Schedule K-1 only to show your share
Line 7b
Sch. RZ, Part 5, line 4
Line 20
Sch. TC, line 23
of these items and the composite income
Line 7c
Sch. RZ, Part 6, line 6
Line 21
Sch. TC, line 24
tax paid on them. If you later choose to fi le
Page 1

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