Form 58 - Partnership Income Tax - 2013 (Page 31 of 35) in pdf

North Dakota Ofﬁ ce of State Tax Commissioner

2013

Partner’s Instructions for North Dakota Schedule K-1 (Form 58)

Purpose of schedule

Composite return election. If you are a

Line 6

Not applicable

nonresident individual who elected to include

Line 7a

Sch. RZ, Part 4, line 7

North Dakota Schedule K-1 (Form 58) is

your share of the partnership’s North Dakota

Line 7b

Sch. RZ, Part 5, line 4

provided to you by the partnership to show your

income, gains, losses, and deductions in a

Line 7c

Sch. RZ, Part 6, line 6

share of the income, gains, losses, deductions,

composite return ﬁ led by the partnership,

Line 8

Sch. ND-1TC, line 4

tax credits, and other items from the partnership

you are not required to ﬁ le a North Dakota

Line 9

Sch. ND-1TC, line 3

that you need to complete your North Dakota

individual income tax return. North Dakota

Line 10

Sch. ND-1TC, line 6

income tax return. These instructions will

Schedule K-1 shows your share of these items

Line 11

Sch. ND-1TC, line 7

assist you in transferring the amounts from

and the composite income tax paid on them. If

Line 12a

Sch. ND-1TC, line 14b

the schedule to your North Dakota income tax

you later choose to ﬁ le your own North Dakota

Lines 12b-13

Not applicable

return.

individual income tax return, see the remainder

Line 14

Sch. ND-1TC, line 8a

Partnership or corporation partner. If you

of these instructions for how to transfer the

Line 15

Sch. ND-1TC, line 9a

are a partnership, corporation, or other entity

amounts from North Dakota Schedule K-1 to

Line 16

Sch. ND-1TC, line 10a

treated like a partnership or corporation, you

your return.

Line 17a

Sch. ND-1TC, line 12

have received North Dakota Schedule K-1 to

Line 17b

See instructions to

Amended Schedule K-1 (Form 58). If

show your share of the partnership’s North

Form ND-1, line 4a

you received an amended North Dakota

Dakota statutory adjustments and tax credits.

Line 18

Sch. ND-1TC, line 13a

Schedule K-1 (Form 58) from the partnership,

It also shows your share of the partnership’s

Line 19

Sch. ND-1TC, line 15

and you previously ﬁ led a North Dakota income

apportionment factors that may affect the

Line 20

Sch. ND-1TC, line 11a

tax return, you must ﬁ le an amended North

preparation of your North Dakota income tax

Line 21

Sch. ND-1TC, line 19

Dakota income tax return to report the changes

return.

Line 22

Sch. ND-1TC, line 20

in income, gains, losses, deductions, and other

Resident individual, estate, or trust partner.

items. You also must attach a copy of the

Form 38 ﬁ ler:

If you are a North Dakota resident individual,

amended North Dakota Schedule K-1 (Form 58)

Include the amount

estate, or trust, you must report to North Dakota

to your amended North Dakota income tax

from this schedule:

On:

your entire share of the partnership’s income,

return.

Lines 1-2

Not applicable

gains, losses, and deductions that are included in

Line 3

Form 38, page 2, Part 1,

Note: Any reference to another North Dakota

your federal taxable income. You have received

line 4a

form and line number contained in these

North Dakota Schedule K-1 only to show your

Line 4a

Sch. RZ, Part 1, line 19a

instructions generally refers to the form to be

share of the partnership’s North Dakota statutory

Line 4b

Sch. RZ, Part 1, line 19b

used for the 2013 tax year. Therefore, report

adjustments and tax credits that may affect the

Line 5

Form 38, page 2, Part 1,

the amounts from the 2013 North Dakota

preparation of your North Dakota income tax

line 4d

Schedule K-1 on your 2013 North Dakota

return.

Line 6

Not applicable

return. However, if you and the partnership do

Line 7a

Sch. RZ, Part 4, line 7

Nonresident individual, estate, or trust

not have the same tax year, enter the amounts

Line 7b

Sch. RZ, Part 5, line 4

partner. If you are a nonresident individual,

on the North Dakota return that you ﬁ le for

Line 7c

Sch. RZ, Part 6, line 6

estate, or trust, you must report to North Dakota

the tax year in which the partnership’s tax year

Lines 8-11

Form 38, page 1, line 3

your share of the partnership’s income, gains,

ends. For example, if you ﬁ le on a calendar

Lines 12a-13

Not applicable

losses, and deductions that are apportioned

year basis, and the partnership’s tax year ends

Lines 14-16

Form 38, page 1, line 3

and allocated to North Dakota based on the

in February 2014, report the amounts on your

Line 17a

Form 38, page 1, line 3

partnership’s activity in North Dakota. These

2014 return

Line 17b

See instructions to

items are shown in Part 4 of North Dakota

Form 38, page 2, Part 1,

Schedule K-1. Unless you are a nonresident

Part 3

line 2

individual who elected to include your share of

Lines 18-22

Form 38, page 1, line 3

All partners–North Dakota

these items in a composite return ﬁ led on your

adjustments and tax credits

behalf by the partnership, you must ﬁ le a North

Form 40 ﬁ ler:

Dakota income tax return to report and pay the

Include the amount

required income tax on them.

Note: The terminology “Not applicable” in the

from this schedule:

On:

right-hand column of the following lists means

Line 1

Sch. SA, line 4

Tax-exempt organization. If you are a tax-

that the item does not apply to the return being

Line 2

Sch. SA, line 3

exempt organization, you have received North

completed; do not enter the item on the return.

Line 3

Sch. SA, line 11

Dakota Schedule K-1 to show your North

Line 4a

Sch. RZ, Part 1, line 19a

Dakota distributive share of income. It also

Lines 1-22

Line 4b

Sch. RZ, Part 1, line 19b

shows your share of the partnership’s North

Form ND-1 ﬁ ler:

Line 5

Page 1, line 9

Dakota statutory adjustments and tax credits that

Include the amount

Line 6

Sch. SA, line 16

may affect the preparation of the North Dakota

from this schedule:

On:

Line 7a

Sch. RZ, Part 4, line 7

income tax return, if you are required to ﬁ le one.

Lines 1-2

Not applicable

Line 7b

Sch. RZ, Part 5, line 4

See the instructions to Part 5, line 38, of these

Line 3

Form ND-1, line 7

Line 7c

Sch. RZ, Part 6, line 6

instructions for more information on whether or

Line 4a

Sch. RZ, Part 1, line 19a

Line 8

Sch. TC, line 12

not you have to ﬁ le a North Dakota return.

Line 4b

Sch. RZ, Part 1, line 19b

Line 9

Sch. TC, line 15

Line 5

Form ND-1SA, line 2

Page 1

Form 58 - Partnership Income Tax - 2013 Page 31

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