Schedule K-1 (Form 38) - Beneficiary'S Share Of North Dakota Income (Loss), Deductions, Adjustments, Credits, And Other Items - 2013 Page 3

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Forms 58 and 60: Include the amounts from
Form ND-1 fi ler (nonresident only):
Line 33
lines 1–21 of this schedule on the applicable
Include the amount On Schedule ND-1NR,
This is the net amount of your North Dakota
lines of Schedule K of Form 58 or Form 60.
from this schedule: Column B:
distributive share of income (loss) from the
Lines 22-23
Line 2
estate or trust. Do not enter the amount from
Part 4
Lines 24-25
Line 4
this line anywhere on your return. It is for
Nonresident individual, estate,
Lines 26–30
Line 6
your information only.
or trust benefi ciaries only–
Line 31
Line 4 (if capital
North Dakota income (loss)
loss) or line 8 (if net
Line 34
operating loss)
The amount shown on this line is the amount
Line 32
Line 8
If you are a nonresident individual, estate, or
of North Dakota income tax withheld by the
trust, lines 22 through 32 of Part 4 show your
Form 38 fi ler (nonresident only):
fi duciary for the estate or trust from your
share of the estate’s or trust’s North Dakota
Include the amount On Page 2, Part 2,
North Dakota distributive share of income.
income, gains, losses, and deductions that you
from this schedule: Column B:
Include this amount on Form ND-1, line 28.
must report on your North Dakota income tax
Line 22
Line 1
Attach a copy of North Dakota Schedule
return. Transfer these amounts to your North
Line 23
Line 2
K-1 (Form 38) to your return.
Dakota income tax return as instructed below
Lines 24–25
Line 4
based on the type of return you are fi ling.
Lines 26–30
Line 5
Line 35
Line 31
Line 4 (if capital
If the full amount of any item is not included
If you elected to include your North Dakota
loss) or line 8 (if net
in your adjusted gross income on your federal
distributive share of income (loss) in a
operating loss)
income tax return because of limitations on
composite return, the amount shown on this
Line 32
Line 8
the deductibility of a passive activity loss,
line is the amount of North Dakota composite
capital loss, section 179 deduction, or for
income tax paid on your behalf by the
Part 5
any other reason, enter on your North Dakota
fi duciary for the estate or trust. If you made
Nonresident individual
return only that portion of the item included
this election, you are not required to fi le your
benefi ciary only
in your federal adjusted gross income.
own North Dakota individual income tax
Lines 33 through 35 only apply to a
return. This is for your information only.
Attach a statement to your North
nonresident individual benefi ciary.
Dakota income tax return explaining any
Note: If you later choose to fi le your own
difference between the amount shown on
North Dakota individual income tax return,
North Dakota Schedule K-1 (Form 38) and
you may claim this amount as a tax payment
the amount reported on your North Dakota
on your return. Attach a copy of the North
income tax return.
Dakota Schedule K-1 (Form 38) to your
return to support the amount claimed.
North Dakota Offi ce of State Tax Commissioner
2013 Benefi ciary’s Instructions for North Dakota Schedule K-1 (Form 38)
Page 2

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