Schedule Nd-1nr - Tax Calculation For Nonresidents And Part-Year Residents - 2013 Page 2
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2North Dakota Offi ce of State Tax Commissioner
2013 Schedule ND-1NR instructions
Who must complete
Line 2, Column B
ND. State and local income tax refunds, alimony,
and social security benefi ts are not income from
Include amounts received (or credited to your
If you were a full-year nonresident or a part-year
ND sources for a nonresident.
account) while a ND resident except interest from
resident of North Dakota (ND) during the tax year,
U.S. obligations. Also include ND-source interest
you must complete this schedule to calculate your
Part-year resident only—To determine the
and dividends received from a pass-through entity
tax. If married fi ling jointly, this applies if either
amount of your taxable social security benefi ts to
(e.g., a partnership) while a nonresident.
spouse was a nonresident of ND for part or all of
include on this line, multiply the total gross social
the tax year. If you were a full-year resident of
security benefi ts received while a resident by a
Line 3, Column B
Minnesota or Montana, and all of your income
percentage equal to the total taxable portion of
Include net income or loss attributable to the
is exempt from ND tax under reciprocity, do
your social security benefi ts divided by your total
portion of a sole proprietorship operated in ND
not complete this schedule. See “Reciprocity”
gross social security benefi ts.
while a nonresident, and net income or loss from
in the Form ND-1 instruction booklet for more
a sole proprietorship (regardless of where its
Line 10, Column B
information.
operations are located) while a ND resident. Do
If a part-year resident, include expenses paid while
How to complete
not include net income or loss from a personal
a ND resident. Otherwise, multiply amount in
or professional service business operated in
Fill in your name, social security number, and
Column A by a ratio equal to ND income divided
ND while a Minnesota resident if the income is
residency status at the top of the schedule. If you
by total income.
eligible for exemption under reciprocity.
were a part-year resident of ND during the tax
Line 11, Column B
year, enter the dates you were a resident of North
Line 4, Column B
Dakota. If you were a full-year nonresident or
Include moving expenses paid while a ND resident
Include net gains and losses from tangible
part-year resident, enter the name of the other state
or that were attributable to a move into ND.
property in ND received while a nonresident, and
where you were a resident. If, instead of a state,
net gains and losses from all property (regardless
you were a resident of a foreign country, enter the
Line 12, Column B
of its location) received while a resident. Also
name of the country.
Multiply amount in Column A by a ratio equal to
include your share of ND-source net gains and
ND self-employment income divided by total self-
losses received from a pass-through entity (e.g., a
Complete Column A (Total from federal return)
employment income.
partnership) while a nonresident.
fi rst by fi lling in the total amounts from your
federal income tax return. Then complete
Line 13, Column B
Line 5, Column B
Column B (North Dakota portion) according to the
Multiply amount in Column A by a ratio equal to
Include amounts received while a ND resident.
specifi c line instructions that follow.
ND earned income divided by total earned income.
Line 6, Column B
Column B instructions
Line 14, Column B
Include net income and losses from the rental
Complete Column B by fi lling in the portion of
of tangible property in ND received while a
Multiply health savings account deduction by a
the amount in Column A that is reportable to ND,
nonresident, and net income and losses from
ratio equal to ND income divided by total income.
as explained in the specifi c line instructions for
the rental of all property (regardless of location)
Multiply business expenses of reservists,
Column B. If part or all of a North Dakota income
received while a ND resident.
performing artists, and fee-basis government
amount reportable in Column B was entered on
Include royalties and other income from interests
offi cials by a ratio equal to ND wages or fees to
Form ND-1, line 7, 9, 10, 11, 13, or 16 because
in oil, coal, or other mineral property in ND
which expenses relate divided by total wages or
it is exempt from North Dakota income tax, only
received while a nonresident, and income from all
fees to which expenses relate.
enter the taxable portion in Column B.
mineral properties (regardless of location) received
Include the penalty on early withdrawal only if
Line 1, Column B
while a ND resident.
the related interest income is included on line 2,
Include wages, salaries, tips, commissions,
Include ND ordinary income or loss, net rental
Column B.
bonuses, and other compensation received for
income, and other income not reported on other
If a part-year resident, include alimony paid
services performed in ND while a nonresident, and
lines received from a pass-through entity (e.g., a
while a ND resident. Otherwise, multiply the
all compensation received while a ND resident.
partnership) while a nonresident, and all similar
total alimony paid by a ratio equal to ND income
Do not include on this line compensation received
types of income and losses received from a pass-
divided by total income.
while a nonresident if it is:
through entity while a ND resident.
Multiply an MSA deduction by a ratio equal to ND
• Exempted under the reciprocity agreement with
Include ND-source income and losses from an
compensation divided by total compensation from
Minnesota or Montana.
estate or trust received while a nonresident, and
employer sponsoring MSA.
• Received for active duty service in the U.S.
all income and losses received from an estate or
Multiply any other adjustment included on
armed forces.
trust while a ND resident. Do not include interest,
Form 1040, line 36, by a ratio equal to ND income
• Received by an individual who is a civilian
dividends, pensions, or annuities received while a
to which adjustment relates divided by total
spouse of a nonresident U.S. armed forces
nonresident.
income to which adjustment relates.
servicemember stationed in ND, and who is in
Line 7, Column B
ND for the sole purpose of residing with the
Include the portion of the domestic production
servicemember.
Include net income or loss attributable to
activities deduction based on ND income.
• Exempted under federal interstate commerce
the portion of a farm operated in ND while a
Include jury duty pay only if the related employer
law covering certain rail, motor, air, and water
nonresident, and net income or loss from a farm
wages are included on line 1, Column B.
carrier employees working in multiple states on
(regardless of its location) while a ND resident.
a regular basis.
Line 20
Line 8, Column B
• Exempted under ND mobile workforce law
covering certain employees who work in
If you have farm income and you used Schedule J
Include amounts received while a ND resident,
ND for less than 21 days—see N.D.C.C.
(Form 1040) to calculate your federal tax,
and amounts received from ND sources while a
§ 57-38-59.3.
see Schedule ND-1FA for an alternative tax
nonresident. Unemployment compensation is from
calculation.
a ND source if attributable to work performed in
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