Fillable Schedule Nd-1tc - Tax Credits - 2013 (Page 5 of 6) in pdf

North Dakota Ofﬁ ce of State Tax Commissioner

2013 Schedule ND-1TC instructions

Page 4

The employer must provide a statement

A qualifying geothermal energy device

Line 15 - Credit for wages paid to a

to the employee hired to ﬁ ll the hard-to-

is one that meets all of the following

mobilized employee

ﬁ ll position containing the following: (1)

requirements:

If you have an employee who is a member

name of employer; (2) federal employer

• It consists of a system or mechanism,

of the National Guard or Reserve, and the

identiﬁ cation number of employer; (3)

or series of mechanisms, designed to

employee was mobilized for federal active

statement that employer qualiﬁ es for the

provide heating or cooling or to produce

military duty during the tax year, you may

workforce recruitment credit based on the

electrical or mechanical power, or any

be eligible for a tax credit if you continued

employee’s employment; (4) amount of

combination of these, by a method

to pay part or all of the employee’s

signing bonus, moving expense payment,

which extracts or converts the energy

wages during the period of mobilization.

or non-typical fringe beneﬁ t payment; and

naturally occurring beneath the earth’s

See Schedule ME for details. Attach

(5) a statement that the payment of the

surface in rock structures, water, or

Schedule ME.

bonus, moving expenses, or fringe beneﬁ t

steam.

may be deductible on the employee’s

Include on this line an allowable unused

North Dakota income tax return.

• If the device is a part of a system which

credit carried over from a prior tax year

uses other means of energy, only that

and a credit for wages paid to a mobilized

If the total credit (including a credit from

portion of the total system directly

employee from a North Dakota Schedule

a North Dakota Schedule K-1) that is ﬁ rst

attributable to the cost of the geothermal

K-1. If the total credit (including a credit

allowed on the 2013 tax year’s return

energy device may be included in

from a North Dakota Schedule K-1) that is

exceeds the tax for the year, the unused

determining the amount of the credit.

ﬁ rst allowed on the 2013 tax year’s return

credit may be carried over to subsequent

exceeds the tax for the year, the unused

tax years’ returns for up to 5 years.

• The costs of installation may not include

credit may be carried over to subsequent

the costs of redesigning, remodeling,

Line 13a. Enter the allowable credit on

tax years’ returns for up to 5 years.

or otherwise altering the structure of a

this line. Include on this line an allowable

building in which the geothermal energy

unused credit carried over from a prior tax

device is installed.

Line 16 - “Partnership plan” long-

year and a workforce recruitment credit

term care insurance credit

from a North Dakota Schedule K-1.

The credit is equal to 3% of the actual

You are allowed a tax credit for premiums

costs of acquisition and installation of the

Line 13b. Enter the number of eligible

you pay for a “partnership plan” long-term

device, and is allowed in each of 5 tax

employees whose ﬁ rst 12 months of

care insurance policy that covers you or

years starting with the tax year in which

employment ended within the 2012 tax

your spouse. To qualify, you must be a

the installation of the device is completed.

year. Disregard this line if the credit is

North Dakota resident at the time you pay

from a North Dakota Schedule K-1.

If the total credit (including a credit from

the premiums.

a North Dakota Schedule K-1) that is ﬁ rst

Line 13c. For the eligible employees

A “partnership plan” policy is a special

allowed on the 2013 tax year’s return

included on line 13b, enter the total

type of long-term care insurance policy

exceeds the tax for the year, the unused

compensation paid during the ﬁ rst 12

that meets speciﬁ c consumer protection

credit may be carried over to subsequent

consecutive months of employment.

and federal income tax law requirements,

tax years’ returns for up to 10 years.

Disregard this line if the credit is from a

is recognized by North Dakota for

North Dakota Schedule K-1.

Line 14a. Enter the date on which the

Medicaid beneﬁ t purposes, and provides

installation of the device was completed.

the proper inﬂ ation protection based on

Enter the date in the following format:

the insured individual’s age at time of

Line 14 - Geothermal energy device

mm/dd/yyyy. If this date is before

purchase.

credit

January 1, 2009, you are not eligible for

You are eligible for a tax credit if you meet

An insurance company is required to

this credit. Disregard this line if the credit

all of the following requirements:

provide you with a statement certifying

is from a North Dakota Schedule K-1.

the policy as a “partnership policy” at

• You installed a qualifying geothermal

Line 14b. Enter the allowable credit on

time of issuance. If you are ﬁ ling a paper

energy device (deﬁ ned below).

this line. Only for devices installed on or

return, attach copies of the certiﬁ cation

after January 1, 2009, include on this line

• You installed the device in a building

statement and the ﬁ rst page of the policy

an allowable unused credit carried over

or on property located in North Dakota

which identiﬁ es the insurance company

from a prior tax year and a geothermal

that you own or lease.

and the name(s) of the insured. If you

energy device credit from a North Dakota

are electronically ﬁ ling your return, you

• You completed the installation of the

Schedule K-1.

must be able to provide these copies

device on or after January 1, 2009.

DO NOT enter on this line a credit for a

upon request by the Ofﬁ ce of State Tax

Commissioner.

geothermal energy device installed before

January 1, 2009.

Schedule Nd-1tc - Tax Credits - 2013 Page 5

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