North Dakota Office of State Tax Commissioner
Form 40X Amended Corporation Income Tax Return
L02
, and ending
Calendar Year or Fiscal Year beginning
®
,
(Rev. 2008)
Name
Federal employer identification no.
®
®
Mailing address
Name the original Form 40 was filed under
®
City, State, Zip Code
Phone number
Reason for changes:
®
RAR
NOL
Other
A
B
C
Income and deductions
As originally reported
Net change
Correct amount
or as adjusted
increase or (decrease)
1 Income
1
(M)
Fill in the circle for the original tax return filing method
a.
b.
b1.
b2.
c.
c1.
d.
2 Total additions
2
(N)
3 Total subtractions
3
(P)
4 North Dakota apportionable income
(s
ubtract line 3 from the
4
sum of lines 1 and 2)
5
(R)
5 North Dakota apportionment factor
6
6 Multiply line 4 by line 5 for income apportioned to North Dakota
7 Income, less related expenses, allocated to North Dakota
7
(S)
8
8 North Dakota income (add lines 6 and 7)
9
(O)
9 Federal tax deduction (tax years prior to January 1, 2004)
10
(A)
10 Exempt income for new and expanding business (attach supporting sch.)
11 Exempt income for renaissance zone activity (attach Schedule RZ)
11
(U)
12 Subtract lines 9, 10 and 11 from line 8
12
13 North Dakota net operating loss deduction
(T)
13
14 Subtract line 13 from line 12
14
15 Recapture of federal alternative minimum tax (tax years prior to
(E)
15
January 1, 2004)
16 Subtotal (subtract line 15 from line 14)
16
(F)
17 Gross proceeds allocated to North Dakota from sale of North
(V)
17
Dakota tax credits (see instructions)
18
18 North Dakota taxable income (see instructions)
Payment or refund
(C) 19
19 Income tax due for amount on line 18, Column C (use tax brackets and rates for year being amended; see below)
20 North Dakota alternative minimum tax (tax years 1989 and 1990 only)
(B) 20
21 Surtax on water's edge method election (3.5% of amount on line 18-water's edge filers only)
(Z) 21
22 North Dakota income tax due
22
(ad
d lines 19, 20 and 21)
(Y) 23
23 Tax credits
(G) 24
24 North Dakota net income tax liability
(s
ubtract line 23 from line 22)
25 North Dakota net income tax liability previously paid after credits
(H) 25
26 If line 24 is greater than line 25, enter difference as balance due (enter $0 if less than $5)
(J) 26
26a. Interest and penalty for balance due line 26
(I) 26a
26b. Add lines 26 and 26a for total payment due
26b
(D) 27
27 If line 25 is greater than line 24, enter difference as overpayment
27a. Interest on overpayment on line 27
(I) 27a
27b
27b. Add lines 27 and 27a for amount to be refunded (no refund under $5)
§
f North Dakota Century Cod
I declare under the penalties o
e
12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental matter, that I have filed an
original return and that this amended return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and
complete return.
I authorize the
North Dakota
Date:
Signature of Officer:
Title:
Office of State
Tax Commissioner
to discuss this
Date:
Signature of Preparer:
Address:
tax return with
the preparer.
Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, North Dakota 58505-0599
®
PLEASE DO NOT WRITE IN THIS SPACE
See tax return for year being amended for
correct tax rates; or visit our web site at
Click on Corporate Income,
Corporate Income Tax Rates.