Form 58 - Partnership Income Tax - 2013 (Page 32 of 35) in pdf

Lines 24-37

Line 10

Sch. TC, line 13

Nonresident individual only. If you have a

Line 11

Sch. TC, line 14

North Dakota distributive share of income of

If you are a nonresident individual, estate, or

Line 12a-12c

Sch. TC, line 3

$1,000 or more, the partnership was required to

trust, lines 24 through 37 of Part 4 show your

Line 13

Sch. TC, line 8

withhold North Dakota income tax from it at the

share of the partnership’s North Dakota income,

rate of 3.22% unless you elected to include it in

Line 14

Sch. TC, line 18

gains, losses, and deductions that you must

Line 15

Sch. TC, line 17

a composite return ﬁ led by the partnership.

report on your North Dakota income tax return.

Line 16

Sch. TC, line 5

Transfer these amounts to your North Dakota

Tax-exempt organization only. The North

Line 17a

Sch. TC, line 16

income tax return as instructed below based on

Dakota distributive share of income shown on

Line 17b

Sch. SA, line 5

the type of return you are ﬁ ling.

this line includes your share of the partnership’s

Line 18

Sch. TC, line 21

income, gains, losses, and deductions that are

If the full amount of any item is not included

Line 19

Sch. TC, line 22

apportioned and allocated to North Dakota. If

in your adjusted gross income on your federal

Line 20

Sch. TC, line 19

part or all of your distributive share of income

income tax return because of limitations on the

Line 21

Sch. TC, line 23

from the partnership is taxable under federal

deductibility of a passive activity loss, capital

Line 22

Sch. TC, line 24

income tax law, the North Dakota portion of that

loss, section 179 deduction, or for any other

taxable income is taxable under North Dakota

reason, enter on your North Dakota return only

Form 60 ﬁ ler:

income tax law. If you have North Dakota

that portion of the item included in your federal

Include the amount

taxable income, you must ﬁ le a North Dakota

adjusted gross income.

from this schedule:

income tax return (using Form 40) to report the

Attach a statement to your North Dakota

Lines 1-2

Not applicable

income and pay any tax due on it.

income tax return explaining any difference

Line 3

Sch. K, line 1

Line 39

between an amount shown on North Dakota

Line 4a

Sch. K, line 2a

Nonresident individual only

Schedule K-1 (Form 58) and the amount

Line 4b

Sch. K, line 2b

If applicable, the amount shown on this line

reported on your North Dakota income tax

Line 5

Sch. K, line 3

is the amount of North Dakota income tax

return.

Line 6

Not applicable

withheld by the partnership from your North

Line 7a

Sch. K, line 4a

Form ND-1 ﬁ ler (nonresident only):

Dakota distributive share of income. Include

Line 7b

Sch. K, line 4b

Include the amount

On Schedule ND-1NR,

this amount on Form ND-1, line 28. Attach

Line 7c

Sch. K, line 4c

from this schedule:

Column B:

a copy of North Dakota Schedule K-1

Line 8

Sch. K, line 5

Lines 24-27

Line 6

(Form 58) to your return.

Line 9

Sch. K, line 6

Lines 28-29

Line 2

Line 10

Sch. K, line 7

Line 40

Line 30

Line 6

Nonresident individual only

Line 11

Sch. K, line 8

Lines 31-33

Line 4

Line 12a

Sch. K, line 9

If you elected to include your North Dakota

Line 34

Line 8

Lines 12b-13

Not applicable

distributive share of income (loss) in a

Lines 35-36

Line 6

Line 14

Sch. K, line 10a

composite return, the amount shown on this

Line 37

Line 4

Line 15

Sch. K, line 11a

line is the amount of North Dakota composite

Form 38 ﬁ ler (nonresident only):

Line 16

Sch. K, line 12a

income tax paid on your behalf by the

Include the amount

On Tax Computation

Line 17a

Sch. K, line 13a

partnership. If you made this election, you are

from this schedule:

Schedule, Part 2,

Line 17b

Sch. K, line 13b

not required to ﬁ le your own North Dakota

Column B:

Line 18

Sch. K, line 14a

individual income tax return. This is for your

Lines 24-27

Line 5

Line 19

Sch. K, line 15

information only.

Line 28

Line 1

Line 20

Sch. K, line 16

Note: If you later choose to ﬁ le your own North

Line 29

Line 2

Line 21

Sch. K, line 17

Dakota individual income tax return, you may

Line 30

Line 5

Line 22

Sch. K, line 18

claim this amount as a tax payment on Form

Lines 31-32

Line 4

ND-1, line 28. Attach a copy of the North

Line 33

Line 4 or 7

Form 58 ﬁ ler: Include the amounts from lines

Dakota Schedule K-1 (Form 58) to your return

Line 34

Line 8

1-22 of this schedule on the applicable lines of

to support the amount claimed.

Lines 35-36

Line 5

Schedule K of Form 58.

Line 37

Line 4 or 7

Part 4

Part 6

Part 5

Nonresident individual, estate, or

Partnership and corporation

Nonresident individual or tax-

trust partners only– North Dakota

partner only

exempt organization partner only

income (loss)

If you are a partnership, corporation, or other

Line 38

Line 23

entity treated like a partnership or corporation,

This is the net amount of your North Dakota

Enter the partnership’s apportionment factor

the factor information shown in Part 6, lines 41

distributive share of income (loss) from the

from Schedule FACT, line 14.

and 42, will affect the preparation of your North

partnership. Do not enter the amount from this

Dakota income tax return if you are required

line anywhere on your return. It is for your

to complete Schedule FACT (or Schedule CR,

information only.

Part II, in the case of certain corporations

ﬁ ling Form 40). See the instructions to

Schedule FACT (or Schedule CR, Part II, if

applicable) of your return for more information

on where to include the factor information from

this schedule.

North Dakota Ofﬁ ce of State Tax Commissioner

2013 Partner’s Instructions for North Dakota Schedule K-1 (Form 58)

Page 2

Form 58 - Partnership Income Tax - 2013 Page 32

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