Schedule Nd-1nr - Tax Calculation For Nonresidents And Part-Year Residents - 2012 Page 2
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1
2North Dakota Offi ce of State Tax Commissioner
2012 Schedule ND-1NR instructions
Who must complete
U.S. obligations. Also include ND-source interest
and social security benefi ts are not income from
and dividends received from a pass-through entity
ND sources for a nonresident.
If you were a full-year nonresident or a part-year
(e.g., a partnership) while a nonresident.
resident of North Dakota (ND) during the tax year,
Part-year resident only—To determine the
you must complete this schedule to calculate your
amount of your taxable social security benefi ts to
Line 3, Column B
tax. If married fi ling jointly, this applies if either
include on this line, multiply the total gross social
Include net income or loss attributable to the
spouse was a nonresident of ND for part or all of
security benefi ts received while a resident by a
portion of a sole proprietorship operated in ND
the tax year. If you were a full-year resident of
percentage equal to the total taxable portion of
while a nonresident, and net income or loss from
Minnesota or Montana, and all of your income
your social security benefi ts divided by your total
a sole proprietorship (regardless of where its
is exempt from ND tax under reciprocity, do
gross social security benefi ts.
operations are located) while a ND resident. Do
not complete this schedule. See “Reciprocity”
not include net income or loss from a personal
Line 10, Column B
in the Form ND-1 instruction booklet for more
or professional service business operated in
information.
If a part-year resident, include expenses paid while
ND while a Minnesota resident if the income is
a ND resident. Otherwise, multiply amount in
How to complete
eligible for exemption under reciprocity.
Column A by a ratio equal to ND income divided
Fill in your name, social security number, and
Line 4, Column B
by total income.
residency status at the top of the schedule. If you
Include net gains and losses from tangible
Line 11, Column B
were a part-year resident of ND during the tax
property in ND received while a nonresident, and
year, enter the dates you were a resident of North
Include moving expenses paid while a ND resident
net gains and losses from all property (regardless
Dakota. If you were a full-year nonresident or
or that were attributable to a move into ND.
of its location) received while a resident. Also
part-year resident, enter the name of the other state
include your share of ND-source net gains and
where you were a resident. If, instead of a state,
Line 12, Column B
losses received from a pass-through entity (e.g., a
you were a resident of a foreign country, enter the
Multiply amount in Column A by a ratio equal to
partnership) while a nonresident.
name of the country.
ND self-employment income divided by total self-
Line 5, Column B
employment income.
Complete Column A (Total from federal return)
Include amounts received while a ND resident.
fi rst by fi lling in the total amounts from your
Line 13, Column B
Line 6, Column B
federal income tax return. Then complete
Multiply amount in Column A by a ratio equal to
Column B (North Dakota portion) according to the
Include net income and losses from the rental
ND earned income divided by total earned income.
specifi c line instructions that follow.
of tangible property in ND received while a
nonresident, and net income and losses from
Line 14, Column B
Column B instructions
the rental of all property (regardless of location)
Multiply health savings account deduction by a
Complete Column B by fi lling in the portion of
received while a ND resident.
ratio equal to ND income divided by total income.
the amount in Column A that is reportable to
Include royalties and other income from interests
Multiply business expenses of reservists,
ND, as explained in the specifi c line instructions
in oil, coal, or other mineral property in ND
performing artists, and fee-basis government
for Column B. Do not enter in Column B the
received while a nonresident, and income from all
offi cials by a ratio equal to ND wages or fees to
portion of ND income that was subtracted on
mineral properties (regardless of location) received
which expenses relate divided by total wages or
Form ND-1, lines 7 through 16.
while a ND resident.
fees to which expenses relate.
Line 1, Column B
Include ND ordinary income or loss, net rental
Include the penalty on early withdrawal only if
income, and other income not reported on other
Include wages, salaries, tips, commissions,
the related interest income is included on line 2,
lines received from a pass-through entity (e.g., a
bonuses, and other compensation received for
Column B.
partnership) while a nonresident, and all similar
services performed in ND while a nonresident, and
If a part-year resident, include alimony paid
types of income and losses received from a pass-
all compensation received while a ND resident.
while a ND resident. Otherwise, multiply the
through entity while a ND resident.
Do not include on line 1, Column B:
total alimony paid by a ratio equal to ND income
Include ND-source income and losses from an
• Compensation for work performed in ND while
divided by total income.
estate or trust received while a nonresident, and
a Minnesota or Montana resident if eligible for
Multiply an MSA deduction by a ratio equal to ND
all income and losses received from an estate or
exemption under reciprocity.
compensation divided by total compensation from
trust while a ND resident. Do not include interest,
• Compensation for active duty service in
employer sponsoring MSA.
dividends, pensions, or annuities received while a
the U.S. armed forces received while a
nonresident.
Multiply any other adjustment included on
nonresident.
Form 1040, line 36, by a ratio equal to ND income
• Compensation received for work performed
Line 7, Column B
to which adjustment relates divided by total
in ND while a nonresident if it was for
income to which adjustment relates.
performing regular assigned duties in more
Include net income or loss attributable to
than one state for a rail, motor, air, or water
the portion of a farm operated in ND while a
Include the portion of the domestic production
carrier as provided under federal interstate
nonresident, and net income or loss from a farm
activities deduction based on ND income.
commerce law.
(regardless of its location) while a ND resident.
Include jury duty pay only if the related employer
• Compensation received for work performed in
wages are included on line 1, Column B.
Line 8, Column B
ND while a nonresident if you are a civilian
spouse of a nonresident U.S. armed forces
Include amounts received while a ND resident,
Line 20
member stationed in ND and you are in ND
and amounts received from ND sources while a
only to live with the servicemember.
If you have farm income and you used Schedule J
nonresident. Unemployment compensation is from
(Form 1040) to calculate your federal tax,
a ND source if attributable to work performed in
Line 2, Column B
see Schedule ND-1FA for an alternative tax
ND. State and local income tax refunds, alimony,
Include amounts received (or credited to your
calculation.
account) while a ND resident except interest from
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