Form 58 - Partnership Income Tax - 2013 (Page 6 of 35) in pdf

Speciﬁ c line

Use of information

Initial return. Mark this circle if this is

the ﬁ rst return ﬁ led in North Dakota by the

All of the information on Form 58 and its

instructions for

partnership.

attachments is conﬁ dential by law and cannot

page 1 of Form 58,

be given to others except as provided by

Final return. Mark this circle if this is the

state law. Information about the partners

last return to be ﬁ led in North Dakota by this

Items A-J

is required under state law so the Ofﬁ ce

partnership.

of State Tax Commissioner can determine

Farming/ranching partnership. Mark this

the partner’s correct North Dakota taxable

Complete Items A through J at

the top of page 1 of Form 58.

circle if this is an LLC that is registered as

income and verify if the partner has ﬁ led a

Then complete Schedule FACT,

a farming and ranching LLC with the North

return and paid the tax.

Schedule K, and Schedule KP before

Dakota Secretary of State.

completing lines 1 through 10 on

General

page 1 of Form 58.

Filed by an LLC. Mark this circle if the

entity ﬁ ling this return is a limited liability

instructions for

Item A

Tax year

company (LLC).

completing

The same tax year used for federal income

Composite return. Mark this circle if one

tax purposes (as indicated on the federal

Form 58

or more nonresident individual partners have

partnership return) must be used for North

elected to be included in a composite return.

Dakota income tax purposes. Mark the

See “Composite ﬁ ling method” on page 3 for

Complete Form 58 as

applicable circle. If the partnership uses a

more information.

follows:

ﬁ scal year, enter the beginning and ending

dates of the ﬁ scal year. Use the 2013

Amended return. Mark this circle if this

1. Complete Federal Form 1065 (or

Form 58 only if the partnership’s tax year

return is being ﬁ led to correct a previously

1065-B) in its entirety.

ﬁ led 2013 Form 58. See “Correcting a

began in the 2013 calendar year.

2. Complete Items A through J at

previously ﬁ led return” on page 3 for more

the top of page 1 of Form 58—see

Item B

information.

Name and address

page 4.

Extension. Mark this circle if a federal or

Enter the legal name of the partnership on

3. Complete Schedule FACT on page 2

state extension of time to ﬁ le the return was

the ﬁ rst line of the name and address area.

of Form 58—see page 5.

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

If the partnership publicly operates under a

4. Complete Schedule K on page 3 of

page 2 for more information.

ﬁ ctitious or assumed name (which, in most

Form 58—see page 5.

states, must be recorded or registered with the

Item G

5. Complete Schedule KP on page 5 of

state), enter that name on the second line of

Number of partners

Form 58—see page 7.

the name and address area.

Enter the total number of partners. Also enter

6. Complete lines 1 through 10 on

the number of each type of partner.

Item C

page 1 of Form 58—see page 9.

Federal EIN

Item H

7. Complete Schedule K-1, if required,

North Dakota uses the federal employer

Professional service partnership

for the partners—see page 9.

identiﬁ cation number (FEIN) for

If the partnership is a professional service

identiﬁ cation purposes. Enter the federal

Rounding of numbers. Numbers may be

partnership, mark the “Yes” circle for

employer identiﬁ cation number from page 1

entered on the return in dollars and cents, or

Item H(1) and enter the type of profession

of Federal Form 1065 (or 1065-B).

they may be rounded to the nearest whole

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

dollar. If rounding, drop the cents if less

H(1) if the partnership is not a professional

Item D

than 50 cents and round up to the next whole

Business code number

service partnership.

dollar amount if 50 cents or higher. For

Enter the business code number from the

A “professional service partnership” is a

example, $25.36 becomes $25.00, and $25.50

NAICS code list found on the Ofﬁ ce of

partnership that engages in the practice of

becomes $26.00.

State Tax Commissioner’s website at

law, accounting, medicine, or any other

Enter the code that most

Fiscal year ﬁ lers. The tax year for North

profession in which the capital or the services

closely describes the industry in which the

Dakota income tax purposes must be the

of employees are not a material income-

partnership derives most of its income.

same as the tax year used for federal income

producing factor. The services performed by

tax purposes. Use the 2013 Form 58 if the

the partners themselves must be the primary

Item E

partnership’s taxable year began in the 2013

Date business started

income-producing factor. A professional

calendar year. Note: Use the 2012 Form 58 if

service partnership does not include one that

Enter the date the business started from

the taxable year began in the 2012 calendar

primarily engages in wholesale or retail sales

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

year.

activity, manufacturing activity, or any other

Item F

type of activity in which the capital or the

Indicators

services of employees are a material income-

Mark all applicable circles, as follows:

producing factor.

Form 58 - Partnership Income Tax - 2013 Page 6

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