Schedule K-1 (Form 58) - Partner'S Share Of North Dakota Income (Loss), Deductions, Adjustments, Credits, And Other Items - 2012 Page 2

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North Dakota Offi ce of State Tax Commissioner
2012
Partner’s Instructions for North Dakota Schedule K-1 (Form 58)
Purpose of schedule
Amended Schedule K-1 (Form 58). If
Line 17a
Sch. ND-1TC, line 12
you received an amended North Dakota
Line 17b
See instructions to
North Dakota Schedule K-1 (Form 58) is
Schedule K-1 (Form 58) from the partnership,
ND-1, line 4a
provided to you by the partnership to show your
and you previously fi led a North Dakota income
Line 18
Sch. ND-1TC, line 13a
share of the income, gains, losses, deductions,
tax return, you must fi le an amended North
Line 19
Sch. ND-1TC, line 15
and other items from the partnership that you
Dakota income tax return to report the changes
Line 20a
Sch. ND-1TC, line 11a
need to complete your North Dakota income
in income, gains, losses, and deductions. You
Line 20b
Sch. ND-1TC, line 11b
tax return. These instructions will assist you in
also must attach a copy of the amended North
Line 21
Sch. ND-1TC, line 19
transferring the amounts from the schedule to
Dakota Schedule K-1 (Form 58) to your
your North Dakota income tax return.
Form 38 fi ler:
amended North Dakota income tax return.
Include the amount
Partnership or corporation partner. If you
Note: Any reference to another North Dakota
from this schedule:
On:
are a partnership, corporation, or other entity
form and line number contained in these
Lines 1-2
Not applicable
treated like a partnership or corporation, you
instructions is a reference to the form to be
Line 3
Form 38, page 2, Part 1,
have received North Dakota Schedule K-1 to
used for the 2012 tax year. Therefore, report
line 4a
show your share of the partnership’s North
the amounts from the 2012 North Dakota
Line 4
Sch. RZ, Part 1, line 14
Dakota statutory adjustments or tax credits. You
Schedule K-1 on your 2012 North Dakota
Line 5
Form 38, page 2, Part 1,
have also received the North Dakota Schedule
return. However, if you and the partnership do
line 4d
K-1 to show your share of the partnership’s
not have the same tax year, enter the amounts
Line 6
Not applicable
apportionment factor that may affect the
on the North Dakota return that you fi le for
Line 7a
Sch. RZ, Part 4, line 7
preparation of your North Dakota income tax
the tax year in which the partnership’s tax year
Line 7b
Sch. RZ, Part 5, line 4
return. See Instructions to Part 3 and Part 6.
ends. For example, if you fi le on a calendar
Line 7c
Sch. RZ, Part 6, line 6
Resident individual, estate, or trust partner.
year basis, and the partnership’s tax year ends
Lines 8-11
Form 38, page 1, line 3
If you are a North Dakota resident individual,
in February 2013, report the amounts on your
Lines 12a-13
Not applicable
estate, or trust, you must report to North Dakota
.
Lines 14-16
Form 38, page 1, line 3
2013 return
your entire share of the partnership’s income,
Line 17a
Form 38, page 1, line 3
gains, losses, and deductions that are included in
Line 17b
See instructions to
Part 3
your federal taxable income. You have received
Form 38, Part 1, line 2
All partners–North Dakota
North Dakota Schedule K-1 only to show your
Lines 18-21
Form 38, page 1, line 3
share of the partnership’s North Dakota statutory
adjustments and tax credits
Form 40 fi ler:
adjustments or tax credits that may affect the
Include the amount
preparation of your North Dakota income tax
Note: Wherever you see “Not applicable” in
from this schedule:
On:
return. See the instructions to Part 3.
the right-hand column of the following lists,
Line 1
Sch. SA, line 4
Nonresident individual, estate, or trust
it means that the item does not apply to the
Line 2
Sch. SA, line 3
partner. If you are a nonresident individual,
return being completed; do not enter the item
Line 3
Sch. SA, line 11
estate, or trust, you must report to North Dakota
on the return.
Line 4
Sch. RZ, Part 1, line 14
your share of the partnership’s income, gains,
Line 5
Page 1, line 9
Lines 1-21
losses, and deductions that are apportioned
Line 6
Sch. SA, line 16
Form ND-1 fi ler:
and allocated to North Dakota based on the
Line 7a
Sch. RZ, Part 4, line 7
Include the amount
partnership’s activity in North Dakota. These
Line 7b
Sch. RZ, Part 5, line 4
from this schedule:
On:
items are shown in Part 4 of North Dakota
Line 7c
Sch. RZ, Part 6, line 6
Lines 1-2
Not applicable
Schedule K-1. Unless you are a nonresident
Line 8
Sch. TC, line 12
Line 3
Form ND-1, line 7
individual who elected to include your share of
Line 9
Sch. TC, line 15
Line 4
Sch. RZ, Part 1, line 14
these items in a composite return fi led on your
Line 10
Sch. TC, line 13
Line 5
Form ND-1SA, line 2
behalf by the partnership, you must fi le a North
Line 11
Sch. TC, line 14
Line 6
Not applicable
Dakota income tax return to report and pay the
Line 12a-12c
Sch. TC, line 3
Line 7a
Sch. RZ, Part 4, line 7
required income tax on them.
Line 13
Sch. TC, line 8
Line 7b
Sch. RZ, Part 5, line 4
Line 14
Sch. TC, line 18
Composite return election. If you are a
Line 7c
Sch. RZ, Part 6, line 6
Line 15
Sch. TC, line 17
nonresident individual who elected to include
Line 8
Sch. ND-1TC, line 4
Line 16
Sch. TC, line 5
your share of the partnership’s North Dakota
Line 9
Sch. ND-1TC, line 3
Line 17a
Sch. TC, line 16
income, gains, losses, and deductions in a
Line 10
Sch. ND-1TC, line 6
Line 17b
Sch. SA, line 5
composite return fi led by the partnership,
Line 11
Sch. ND-1TC, line 7
Line 18
Sch. TC, line 21
you are not required to fi le a North Dakota
Line 12a
Sch. ND-1TC, line 14b
Line 19
Sch. TC, line 22
individual income tax return. If this applies to
Lines 12b-13
Not applicable
you, you received North Dakota Schedule K-1
Line 20a
Sch. TC, line 19
Line 14
Sch. ND-1TC, line 8a
to show your share of these items and the
Line 20b
Sch. TC, line 20
Line 15
Sch. ND-1TC, line 9a
composite income tax paid on them. If you later
Line 21
Sch. TC, line 23
Line 16
Sch. ND-1TC, line 10a
choose to fi le your own North Dakota individual
income tax return, follow the instructions below
to transfer the amounts from North Dakota
Schedule K-1 to your return.
Page 1

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