Schedule Nd-1cr - Credit For Income Tax Paid To Another State - 2013 Page 2
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1
2North Dakota Offi ce of State Tax Commissioner
2013 Schedule ND-1CR instructions
General instructions
Payment of income tax to
deductions, or any other adjustment to federal
more than one other state
adjusted gross income allowed or required by
the other state’s tax laws. Include your share of
If you pay income tax to more than one other
Who is eligible
the income reported on a composite (or block)
state for the tax year, you must complete a
You may be eligible for a credit for income tax
return, if applicable — see “Composite return”
separate Schedule ND-1CR for each state. Fill
paid to another state if both of the following
under “Who is eligible.”
in the total of the separately calculated credit
apply:
amounts on Form ND-1, line 21.
Example: Taxpayer A is a full-year resident of
•
You were a North Dakota resident for all or
North Dakota. He has wages of $48,000 and
part of the tax year.
Did you work in Montana?
interest income of $1,000. His federal adjusted
•
You are required to pay income tax for the
If you worked in Montana while a resident of
gross income is $49,000 ($48,000 + $1,000).
tax year to North Dakota and to another state
North Dakota, the wages you receive for this
$5,000 of his wages was earned for temporary
on the same income.
work are not taxable by Montana under the
work performed in the State of Nebraska and is
income tax reciprocity agreement between
Part-year resident—If you were a part-year
taxable by Nebraska. His interest income is not
the two states. If this applies to you, but your
resident of North Dakota during the tax year,
taxable by Nebraska. The portion of his federal
employer withheld Montana income tax from
the credit is available only if the income taxed
adjusted gross income that has a source in
the wages, do not complete this schedule.
by both North Dakota and the other state was
Nebraska is $5,000, which is entered on line 1b
Instead, you must fi le a Montana individual
earned or received during the time you were a
of Schedule ND-1CR.
income tax return to obtain a refund of the
North Dakota resident.
Line 1c
Montana income tax withheld.
Defi nition of state—For purposes of this credit,
If you (and your spouse, if fi ling jointly) were
Income other than wages from Montana
“state” means any of the other 49 states, the
full-year residents of North Dakota, enter the
sources—You may be eligible for this credit if
District of Columbia, or a territory of the United
amount from line 1b. Otherwise, enter the
you are required to pay income tax to Montana
States. This credit is not available for income
portion of line 1b that you (and your spouse, if
on income other than wages, provided you earn
tax paid to a local government (such as a city,
fi ling jointly) received or earned while a resident
or receive the income while a North Dakota
county, or school district), nor is it available for
of North Dakota. If fi ling a joint return with
resident.
income tax paid to another country or any of its
your spouse, and either of you was a full-year
political subdivisions.
nonresident, do not include any of the full-year
Did you work in Minnesota?
nonresident spouse’s income.
Other state’s return—The credit is allowed
If you worked in Minnesota while a resident of
only if you fi le an income tax return with the
Example: During the tax year, Taxpayer B
North Dakota, the wages you receive for this
other state. The credit is not allowed based
was a Montana resident from January 1 through
work are not taxable by Minnesota under the
on the amount of the other state’s income tax
June 30, and a North Dakota resident from
income tax reciprocity agreement between the
withheld from your wages or the amount of
July 1 through December 31. While a Montana
two states, provided you maintained a home
estimated income tax paid to the other state. Part
resident, she received wages of $10,000 for
in North Dakota to which you returned at least
or all of the other state’s income tax withholding
work performed in Montana. After she moved
once every month. If this applies to you, but
or estimated tax paid may be refunded to you
to North Dakota, she received an additional
your employer withheld Minnesota income tax
depending on the actual income tax liability
$18,000 of wages for work performed in North
from the wages, do not complete this schedule.
calculated on the other state’s income tax return.
Dakota. She also owns land in Montana from
Instead, you must fi le a Minnesota individual
which she received net rental income of $1,000
You must attach this schedule to your Form
income tax return to obtain a refund of the
per month (for a total of $12,000 for the year).
ND-1 to obtain the credit.
Minnesota income tax withheld.
Her federal adjusted gross income is $40,000
Joint fi lers having different residency
($10,000 + $18,000 + $12,000). The wages of
Income other than wages from Minnesota
statuses. If you are fi ling a joint return and
$10,000 earned in Montana and the net rental
sources—You may be eligible for this credit if
you and your spouse have different residency
income of $12,000 from property located in
you are required to pay income tax to Minnesota
statuses, the credit is available to either or
Montana are taxable by Montana, and she must
on income that is not covered by the income tax
both spouses, provided the spouse meets the
enter $22,000 on line 1b of Schedule ND-1CR.
reciprocity agreement between North Dakota
eligibility requirements.
$6,000 (or $1,000 per month for six months)
and Minnesota, provided you earn or receive the
of the net rental income was received while
income while a North Dakota resident.
Composite return. If you owned an interest
a North Dakota resident, which is entered on
in a partnership or other type of passthrough
line 1c of Schedule ND-1CR.
entity, and you elected to be included in a
Specifi c line instructions
Line 6
composite (or block) return fi led in another
state on your behalf by the passthrough entity—
Line 1b
Enter the amount of the income tax less any
which satisfi ed your income tax fi ling and
income tax credits as shown on the other
Enter only those items of income, gain, loss, and
payment requirements in that state—your share
state’s income tax return. Do not include on
adjustments to income included in your federal
of the income and related tax reported on the
this line the amount of the other state’s income
adjusted gross income that have their source in
composite (or block) return is eligible for this
tax withheld from your wages or the amount
the other state. Generally they have their source
credit if you meet the eligibility requirements
of estimated income tax paid to the other
in the other state if they are taxable or deductible
for this credit.
state. Include your share of the tax paid on a
under the other state’s tax laws. Do not include
composite (or block) return, if applicable—see
exemptions, standard deduction or itemized
“Composite return” under “Who is eligible.”
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