Schedule K-1 (Form 38) - Beneficiary'S Share Of North Dakota Income (Loss), Deductions, Adjustments, Credits, And Other Items - 2011 Page 3

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Line 4
Sch. RZ, Part 1, line 14
Attach a statement to your North
Line 32
Lines 5–6
Not applicable
Dakota income tax return explaining any
This is the net amount of your North Dakota
difference between the amount shown on
Line 7a
Sch. RZ, Part 4, line 7
distributive share of income (loss) from the
Line 7b
Sch. RZ, Part 5, line 4
North Dakota Schedule K-1 (Form 38) and
estate or trust. Do not enter the amount from
the amount reported on your North Dakota
Line 7c
Sch. RZ, Part 6, line 6
this line anywhere on your return. It is for
Lines 8–20
Not applicable
income tax return.
your information only.
Forms 58 and 60: Include the amounts from
Form ND-1 fi ler (nonresident only):
Include the amount On Schedule ND-1NR,
lines 1–20 of this schedule on the applicable
Line 33
lines of Schedule K of Form 58 or Form 60.
from this schedule: Column B:
The amount shown on this line is the amount
Lines 21-22
Line 2
of North Dakota income tax withheld by the
Part 4
Lines 23-24
Line 4
fi duciary for the estate or trust from your
Nonresident individual, estate,
Lines 25–29
Line 6
North Dakota distributive share of income.
or trust benefi ciaries only–
Line 30
Line 4 (if capital
Include this amount on Form ND-1, line 28.
North Dakota income (loss)
loss) or line 8 (if net
Attach a copy of North Dakota Schedule
operating loss)
K-1 (Form 38) to your return.
Line 31
Line 8
If you are a nonresident individual, estate, or
trust, lines 21 through 31 of Part 4 show your
Line 34
Form 38 fi ler (nonresident only):
share of the estate’s or trust’s North Dakota
Include the amount On Page 2, Part 2,
If you elected to include your North Dakota
income, gains, losses, and deductions that you
from this schedule: Column B:
distributive share of income (loss) in a
must report on your North Dakota income tax
Line 21
Line 1
composite return, the amount shown on this
return. Transfer these amounts to your North
Line 22
Line 2
line is the amount of North Dakota composite
Dakota income tax return as instructed below
Lines 23–24
Line 4
income tax paid on your behalf by the
based on the type of return you are fi ling.
fi duciary for the estate or trust. If you made
Lines 25–29
Line 5
Line 30
Line 4 (if capital
this election, you are not required to fi le your
If the full amount of any item is not included
loss) or line 8 (if net
own North Dakota individual income tax
in your adjusted gross income on your federal
operating loss)
return. This is for your information only.
income tax return because of limitations on
Line 31
Line 8
the deductibility of a passive activity loss,
Note: If you later choose to fi le your own
capital loss, section 179 deduction, or for
North Dakota individual income tax return,
Part 5
any other reason, enter on your North Dakota
you may claim this amount as a tax payment
Nonresident individual
return only that portion of the item included
on your return. Attach a copy of the North
benefi ciary only
in your federal adjusted gross income.
Dakota Schedule K-1 (Form 38) to your
Lines 32 through 34 only apply to a
return to support the amount claimed.
nonresident individual benefi ciary.
North Dakota Offi ce of State Tax Commissioner
2011 Benefi ciary’s Instructions for North Dakota Schedule K-1 (Form 38)
Page 2

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