Form 58 - North Dakota Partnership Income Tax Booklet

W-2/1099 reporting

Item F

partnership’s taxable year began in the 2012

Indicators

requirement

calendar year. Note: Use the 2011 Form 58 if

Mark all applicable circles, as follows:

the taxable year began in the 2011 calendar

Every partnership doing business in North

year.

Dakota that is required to ﬁ le Federal

Initial return. Mark this circle if this is

Form 1099 or W-2 must also ﬁ le one with the

the ﬁ rst return ﬁ led in North Dakota by the

Speciﬁ c line

partnership.

Ofﬁ ce of State Tax Commissioner. For more

information, obtain the guideline Income Tax

instructions for

Final return. Mark this circle if this is the

Withholding: Information Returns.

last return to be ﬁ led in North Dakota by this

page 1 of Form 58,

partnership.

Use of information

Items A-J

Farming/ranching partnership. Mark this

All of the information on Form 58 and its

circle if this is an LLC that is registered as

attachments is conﬁ dential by law and cannot

Complete Items A through J at

a farming and ranching LLC with the North

be given to others except as provided by

the top of page 1 of Form 58.

Dakota Secretary of State.

state law. Information about the partners

Then complete Schedule FACT,

is required under state law so the Ofﬁ ce

Schedule K, and Schedule KP before

Filed by an LLC. Mark this circle if the

of State Tax Commissioner can determine

completing lines 1 through 10 on

entity ﬁ ling this return is a limited liability

page 1 of Form 58.

the partner’s correct North Dakota taxable

company (LLC).

income and verify if the partner has ﬁ led a

Item A

Composite return. Mark this circle if one

return and paid the tax.

Tax year

or more nonresident individual partners have

The same tax year used for federal income

General

elected to be included in a composite return.

tax purposes (as indicated on the federal

See “Composite ﬁ ling method” on page 3 for

partnership return) must be used for North

instructions for

more information.

Dakota income tax purposes. Mark the

completing

applicable circle. If the partnership uses a

Amended return. Mark this circle if this

ﬁ scal year, enter the beginning and ending

return is being ﬁ led to correct a previously

Form 58

dates of the ﬁ scal year. Use the 2012

ﬁ led 2012 Form 58. See “Correcting a

Form 58 only if the partnership’s tax year

previously ﬁ led return” on page 3 for more

Complete Form 58 as

began in the 2012 calendar year.

information.

follows:

Item B

Extension. Mark this circle if a federal or

Name and address

1. Complete Federal Form 1065 (or

state extension of time to ﬁ le the return was

1065-B) in its entirety.

Enter the legal name of the partnership on

obtained. See “Extension of time to ﬁ le” on

the ﬁ rst line of the name and address area.

page 2 for more information.

2. Complete Items A through J at

If the partnership publicly operates under a

the top of page 1 of Form 58—see

Item G

page 4.

ﬁ ctitious or assumed name (which, in most

Number of partners

states, must be recorded or registered with the

3. Complete Schedule FACT on page 2

Enter the total number of partners. Also enter

state), enter that name on the second line of

of Form 58—see page 5.

the number of each type of partner.

the name and address area.

4. Complete Schedule K on page 3 of

Item H

Form 58—see page 5.

Item C

Professional service partnership

Federal EIN

5. Complete Schedule KP on page 5 of

If the partnership is a professional service

North Dakota uses the federal employer

Form 58—see page 8.

partnership, mark the “Yes” circle for

identiﬁ cation number (FEIN) for

6. Complete lines 1 through 10 on

Item H(1) and enter the type of profession

identiﬁ cation purposes. Enter the federal

page 1 of Form 58—see page 9.

for Item H(2). Mark the “No” circle for Item

employer identiﬁ cation number from page 1

H(1) if the partnership is not a professional

7. Complete Schedule K-1, if required,

of Federal Form 1065 (or 1065-B).

service partnership.

for the partners—see page 9.

Item D

A “professional service partnership” is a

Rounding of numbers. Numbers may be

Business code number

partnership that engages in the practice of

entered on the return in dollars and cents, or

Enter the business code number from the

law, accounting, medicine, or any other

they may be rounded to the nearest whole

NAICS code list found on the Ofﬁ ce of

profession in which the capital or the services

dollar. If rounding, drop the cents if less

State Tax Commissioner’s website at

of employees are not a material income-

than 50 cents and round up to the next whole

Enter the code that most

producing factor. The services performed by

dollar amount if 50 cents or higher. For

closely describes the industry in which the

the partners themselves must be the primary

example, $25.36 becomes $25.00, and $25.50

partnership derives most of its income.

income-producing factor. A professional

becomes $26.00.

service partnership does not include one that

Item E

Fiscal year ﬁ lers. The tax year for North

Date business started

primarily engages in wholesale or retail sales

Dakota income tax purposes must be the

activity, manufacturing activity, or any other

Enter the date the business started from

same as the tax year used for federal income

page 1 of Federal Form 1065 (or 1065-B).

type of activity in which the capital or the

tax purposes. Use the 2012 Form 58 if the

services of employees are a material income-

producing factor.

Form 58 - North Dakota Partnership Income Tax Booklet - 2012 Page 6

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