Schedule Me - Credit For Wages Paid To Mobilized Employee - 2013 Page 2
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2North Dakota Offi ce of State Tax Commissioner
2013 Schedule ME instructions
Example 1. You fi le on a calendar year
The amount of military pay received during
basis (January through December), and
the period of mobilization can be determined
Who is eligible?
the eligible employee’s mobilization
from the employee’s military Leave and
You may be eligible for an income tax
period runs from October 1, 2013, to
Earnings Statement(s).
credit if you have an eligible employee
November 30, 2014. Enter “10/01/2013”
Example 4. Assume the same facts as
who was mobilized for active duty in the
and “12/31/2013” in the spaces for “From”
in Example 3 (in the line 2 instruction).
U.S. armed forces during the tax year.
and “To,” respectively.
Based on the employee’s military Leave and
An eligible employee is an individual who
Example 2. You fi le on a calendar basis,
Earnings Statements, the employee received
is:
and the employee’s mobilization period
military wages of $3,750 during the period
began on March 1, 2012, and ended
October 1, 2013, through December 31,
• a legal resident of North Dakota,
June 30, 2013. Enter “1/01/2013” and
2013. Enter $3,750 on line 3.
• a member of the National Guard or a
“6/30/2013” in the applicable spaces.
reserve component of any branch of the
U.S. armed forces, and
The credit is not allowed if no part of the
Line 5 - Employer’s actual wage
mobilization period falls within the 2013
• mobilized for federal active duty under
payments
tax year.
Title 10 of the United States Code
Enter the amount of wages you actually paid
during the employer’s tax year.
to the eligible employee during the period of
Line 2 - Employer’s deemed wages
mobilization (shown on line 1).
You are eligible for the credit if, during the
for mobilization period
period of mobilization:
Example 5. Assume the same facts as
Enter the amount of wages you would have
in Example 3 (in the line 2 instruction).
• you continue to pay part or all of the
paid to the eligible employee during the
During the mobilization period, you
eligible employee’s wages, and
period of mobilization (shown on line 1) if
continued to pay a reduced gross wage of
• the federal active duty wages received
the employee had not been mobilized. This
$250 plus a 401k contribution match of
by the eligible employee are less than
is the amount of wages you would have paid
$10 on each pay day. Enter $1,560 on line
the wages that you would have paid
in the normal course of your business to the
5. This is the sum of the gross wages of
if the eligible employee had not been
employee during that period if he or she had
$1,500 ($250 x 6) plus your matching 401k
continued to work for you.
mobilized.
contributions of $60 ($10 x 6).
For this purpose, “wages” means the sum
Example 3. You are a calendar year fi ler,
of:
and you have an eligible employee who was
Line 11 - Prior year carryover
mobilized from October 1, 2013, through
• gross wages before reduction by payroll
Enter the portion of an unused mobilized
December 31, 2013. Prior to mobilization,
taxes, elective contributions to a defi ned
employee income tax credit, if any, from the
you paid the employee gross wages of
contribution plan, and any other payroll
2012 tax year. If fi ling Form 58 or 60, enter
$1,500 on the 15th and the last working day
deduction, plus
zero.
of each month. Under a salary reduction
• employer’s contributions to the
arrangement, the employee contributed
employee’s defi ned contribution plan.
$60 to a 401k plan each pay period, which
Line 13 - Current year credit
you matched. The 401k contributions
“Defi ned contribution plan” means a
Enter on this line the portion of the total
were deposited into the plan account each
401(k), 403(b), profi t-sharing, stock bonus,
available tax credit on line 12 that is being
pay day. Enter $9,360 on line 2, which is
money purchase, or any other plan meeting
used to reduce the 2013 tax. If there is an
the amount you would have paid had the
the defi nition of a defi ned contribution plan
unused credit carryforward from a prior
employee not been mobilized. This is the
under Internal Revenue Code Section 414.
tax year on line 11, use the credits in the
sum of the gross wages of $9,000 ($1,500 x
order that is most benefi cial. If the taxpayer
6) plus your matching 401k contributions of
is a partnership, S corporation, or limited
$360 ($60 x 6).
liability company treated like a partnership
Specifi c line instructions
or S corporation, enter the amount from
Line 3 - Federal active duty pay
line 12, and skip line 14.
Eligible employee information
Enter the amount of wages the eligible
Enter the name and social security number
employee actually received during the
for each eligible employee. If you have
Line 14 - Carryover to 2014
period of mobilization (shown on line 1)
more than three eligible employees,
If the total available tax credit on line 12
for his or her federal active duty service.
complete additonal schedules as needed.
exceeds the amount on line 13, enter on this
You will need to obtain this information
line the portion of the excess that is eligible
from the employee or his or her designated
for carryover to the 2014 tax year. Unused
Line 1 - Mobilization period
representative, depending on the situation.
credits from the 2011, 2012 and 2013 tax
Enter the beginning and ending dates
years are eligible for carryover to 2014. If
during your 2013 tax year that the eligible
fi ling Form 58 or 60, enter zero.
employee was in mobilization status.
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