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NORTH DAKOTA NORTH DAKOTA FORM 40 INSTRUCTIONS FORM 40 INSTRUCTIONS
Enlarge image | NORTH DAKOTA NORTH DAKOTA FORM 40 INSTRUCTIONS FORM 40 INSTRUCTIONS |
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Special Reminders
North Dakota Taxpayer Access Point
The North Dakota Taxpayer Access Point (ND TAP) is the North Dakota Office of State Tax
Commissioner’s online portal to allow taxpayers to take certain actions on various tax type accounts
with our office. Even though corporate income tax return information and filing activities are not
currently supported by ND TAP, corporations are able to make free electronic payments through
ND TAP. Visit tax.nd.gov and click on Make a Payment.
Federal Due Dates and Extensions
Corporation due dates for the Form 40 are found on page 1 of the instructions. The extension of time
to file a federal return is automatically accepted by North Dakota as an extension of time to file the
state return for the same period plus one additional month, which for a corporation with a calendar
year-end would be November 15th. To extend the due date of the North Dakota return, mark the
circle on the return and attach a copy of the federal extension. The extension form should not be
submitted separately from the return.
Filing Attachments
All required schedules and a complete copy of the federal income tax return must be included with
the North Dakota return regardless of whether it is filed electronically or on paper. The Modernized
efile (MeF) program continues to be available for electronically filing your North Dakota original
return. If a required attachment or schedule is not included with the software, it must be attached
as a PDF to the return submission. PDF examples might include a Property Tax Clearance Record,
North Dakota credit computation schedules, or the Federal Extension Form 7004.
Reporting Changes to Federal Taxable Income
The starting point for computing North Dakota taxable income is federal taxable income. As a result,
if a corporation’s federal taxable income is changed by either a federal amended return or federal
audit and results in a change to North Dakota taxable income, the change must be reported with a
corresponding North Dakota amended return. A copy of the federal amended return or federal audit
must also be included. For more detailed information, see the amended return Form 40X instructions
on our website.
Mergers or Reorganizations
Page 2 of the North Dakota return includes Question number 13, regarding providing information
related to mergers, reorganizations, or short tax periods. In addition to providing details or an
explanation with the return, you may contact us by phone or email to alert our office to an upcoming
change to your filing. The information is also helpful in ensuring estimated income tax payments are
correctly credited to the appropriate tax account and periods.
North Dakota Net Operating Loss Merger or Dissolution Considerations
A North Dakota net operating loss (NOL) can only be used by the corporation, as identified by its
Federal Employer Identification Number (FEIN), that incurred it, regardless of its North Dakota
business activities or filing method. The North Dakota NOL of the non-surviving corporation in a
merger, a liquidation, or a dissolved corporation is forfeited and may not be used as a deduction by
the surviving corporation. A corporation that has elected to become a Disregarded Entity (DRE) is
not considered a taxpayer and is not allowed to transfer its NOL to another corporation.
28714 December 2024
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Page 1 2024 North Dakota Corporation Income Tax Return Instructions
on paper. For more information, see the See instructions for the North Dakota
General instructions Income Tax Guideline: Adjustment For Form 40-ES for due dates of estimated
Income (Loss) From An S Corporation payments on short period returns.
WhoElecting To Be Taxed Under N.D.C.C. must file
A corporation terminating as a
Every corporation engaged in business § 57-38-01.35.
in North Dakota or having income Subchapter S Corporation during
the year, or a corporation changing
from North Dakota sources must file a Privacy Act Notification. In
its annual accounting period, must
North Dakota Corporation Income Tax compliance with the Privacy Act
annualize its North Dakota taxable
Return, Form 40. of 1974, disclosure of a social
income and prorate its state tax liability
security number or Federal Employer
For example, a North Dakota Form 40 in the same manner as the federal tax
Identification Number (FEIN) on this
must be filed by: liability is prorated.
form is required under N.D.C.C.
• Corporations, including business §§ 57-01-15 and 57-38-32, and will be
trusts, associations, and joint-stock used for tax reporting, identification, Extension of time for filing
companies; and administration of North Dakota tax An extension of time to file a federal
• Cooperative corporations distributing laws. Disclosure is mandatory. Failure return is automatically accepted by
their net income through patronage to provide the social security number North Dakota as an extension of time to
dividends; or FEIN may delay or prevent the file the state return. The state extension
processing of this form. is for one month after the due date
• Insurance companies conducting of the automatic federal extension.
business activities not subject to a Upon request from Legislative Attach a copy of the federal extension
gross premiums tax; Management, the Office of State Tax Form 7004 (or other applicable form)
• Tax-exempt organizations having Commissioner is allowed to share to the state tax return and mark the
unrelated business taxable income the amount of any tax deduction or extension circle on page one. The
(UBTI); Note - A tax-exempt tax credit claimed or earned by a return will be processed as a
fiduciary trust to report UBTI must taxpayer. Disclosure of the taxpayer’s delinquent return if the circle is not
file North Dakota Form 38. name, federal identification number, marked and a copy of the federal
Except as provided under “Exception or other confidential information is not extension is not attached.
for certain S corporations” below, permitted.
If a federal extension is not obtained, or
a corporation that files Federal if an extension of time beyond the time
Form 1120S must file Form 60, Due dates period covered by a federal extension is
North Dakota S Corporation Income Tax • A calendar year filer, due April 15th. needed, a North Dakota extension may
Return. be obtained by completing and filing
Exception for certain • Fiscal year filer, due 15th day of North Dakota Form 101 prior to the due
S corporations. An S corporation must the fourth month following the close of date of the return. This form may be
file Form 40, North Dakota Corporation fiscal year. Note - use the 2024 Form obtained by contacting our office.
40 for fiscal years that begin in 2024
Income Tax Return, if all the following and end in 2025. An extension of time to file a
apply: North Dakota return does not extend
• The corporation is a bank or other • Cooperative corporation, due the the time for payment of the tax, and
financial institution that formerly was 15th day of the ninth month after the extension interest at the rate of 12%
subject to the North Dakota financial tax year ends. Note - answer “Yes” to per annum will apply to any payment
institution tax under North Dakota Question #4 on page two. made after the regular due date of the
Century Code (N.D.C.C.) • Tax-exempt organizations required to state tax return. Penalty does not apply
Ch. 57-35.3 and filed Form 35 for file an income tax return to report UBTI, to tax paid within the extension period.
tax years prior to 2013. due the 15th day of the fifth month
after the tax year ends. Extension payments must be
• The corporation made an election accompanied by Form 40-EXT
under N.D.C.C. § 57-38-01.35 to • Foreign corporations filing Form identifying the name, address, and
be taxed as a C corporation for the 1120-F without a permanent office in FEIN of the taxpayer. The form can be
2013 tax year and filed a Form 40 the US, due the 15th day of the sixth found on our website. Alternatively, a
for 2013 through 2023. month after the tax year ends. Note - letter containing the above information
• The corporation’s North Dakota net answer “Yes” to Question #3 on page along with a copy of the approved
tax liability on the 2023 Form 40 two. state extension of time to file may be
(page 1, line 20) is zero and the submitted with the prepayment of tax
corporation is not revoking the Short period return due.
election, which is done by filing A corporation required to file a
Form 60 for the 2024 year. federal short period return must file a
If this election is still in effect and North Dakota short period return for the
the S corporation files a Form 40 for same period. The North Dakota return
the 2024 tax year, it may not file must be filed by April 15th or by the
electronically and must file its return date prescribed by the IRS, whichever
is later.
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2024 North Dakota Corporation Income Tax Return Instructions Page 2
The authorization will automatically end Penalty
Payment of tax one year after the extended due date
• If the full amount of tax is not paid
If tax due is less than $5.00, payment for filing the corporation’s 2024 tax
by the due date (or extended due
need not be made. If tax is due, the return.
total payment due must be paid at date), penalty is equal to 5% of the
the time of, or before, the return is The corporation is not authorizing unpaid tax due or $5.00, whichever
filed. Payment made by check should the preparer to receive any refund is greater.
be made payable to the North Dakota check, bind the corporation to anything • If the return is not filed by the due
Office of State Tax Commissioner (including any additional tax liability), date (or extended due date), a
and be mailed with payment voucher or otherwise represent the corporation penalty of 5% of the net tax liability
Form 40PV. before the Office of State Tax or $5.00, whichever is greater,
Commissioner. If the corporation wants applies for the month in which the
Payment may be made electronically
to expand the preparer’s authorization, return is due, with an additional
using an ACH debit, ACH credit, credit
North Dakota Form 500, Authorization 5% for each additional month (or a
card, debit card, or electronic check. To
to Disclose Tax Information and fraction of a month) during which the
pay online, go to tax.nd.gov and select
Designation of Representative, will need delinquency continues, not to exceed
“Make a Payment”.
to be signed and filed with our office. 25% of the net tax liability.
Payment in the form of a check drawn North Dakota Form 500 can be found on
our website at tax.nd.gov. Search for If there is an overpayment on Form 40,
on an international bank, except
Form 500. page 1, interest at the rate of 1% per
Canada, cannot be accepted. A check
month accrues on the overpayment
must be drawn on a U.S. or Canadian
beginning 45 days after the later of:
bank, be in U.S. dollars, and use a Overpayments
standard nine digit routing number. Overpayments of income tax may be • The due date of the return (without
applied to the 2025 estimated tax extension);or
Preparer authorization (minimum $5) or issued as a refund • The date return is filed and deemed
If the corporation wants to allow the (minimum $5). If an overpayment complete.
Office of State Tax Commissioner to is applied to the following year, the
discuss its 2024 tax return with the amount of overpayment is considered
an estimated payment and cannot be Attachments and incomplete
preparer who signed it, mark the circle
in the signature area of the return. refunded or applied against other tax returns
liability until the close of the following A complete copy of the federal income
This authorization applies only to the
year. tax return as filed with the IRS must
individual whose signature appears in
be attached to Form 40. Attachments
the “Signature of Preparer” section of
consisting of a CD, USB drive, or other
the corporation’s return. It does not
Interest and penalty similar device cannot be accepted.
apply to the firm, if any, shown in that The Office of State Tax Commissioner
section. will notify the taxpayer of any interest All applicable lines on Form 40 must
and penalty owed on tax due. If be completed and the return must
If the circle is marked, the corporation
desired, interest and penalty may be be signed. A signed Form 40 is a
is authorizing the Office of State
computed by the taxpayer on tax due declaration the return is correct and
Tax Commissioner to:
and entered on the return. complete.
• Contact the preparer to answer any
Interest A return with incomplete lines or
questions that are related to the
If the full amount of the tax is not paid schedules or with notations such as “see
processing of its return.
by the original due date, the following attached statement” or “available upon
• Give the Office of State Tax provisions for interest apply: audit” is not properly filed and may be
Commissioner any information that returned to the taxpayer.
is missing from the return; • If an extension was obtained,
interest on the tax due during the An incomplete return that is returned
• Call the Office of State Tax extension period is computed at 12% will not be considered filed until
Commissioner about the processing per annum, through the later of the resubmitted with the required items.
of the return or the status of any extended due date or date paid. For electronically filed returns, any
related refund or payment(s); and Beginning with the month thereafter, attachments for extension forms or
• Respond to certain Office of State interest is computed at 1% per applicable schedules that are not
Tax Commissioner notices that the month or fraction of a month. included with the software must be
corporation has shared with the • If an extension was not obtained, attached as a PDF.
preparer about math errors and interest on the tax due is computed
return preparation. The notices will at 1% per month or fraction of a
not be sent to the preparer. month, except the month in which
the tax became due.
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Page 3 2024 North Dakota Corporation Income Tax Return Instructions
Information regarding estimated An apportioning corporation, a
Ratios and decimals corporation whose business activity
On all schedules where a ratio or tax payments is located in the is conducted both within and without
decimal is called for, use six digits after instructions for Form 40-ES. North Dakota, computes North Dakota
the decimal point. taxable income by adjusting its federal
Amended returns/federal taxable income by North Dakota
To file or obtain additional audit changes statutory adjustments and apportioning
An Amended North Dakota Corporation this adjusted taxable income using
forms and instructions
Completed returns and written requests Income Tax Return, Form 40X, must be Schedule FACT or CR (Part II) of
for information and forms should be filed if: Form 40.
mailed to : • North Dakota income is changed A corporation engaged in a unitary
Office of State Tax Commissioner, when an amended federal income business with one or more corporations
600 E. Boulevard Ave., Dept. 127, tax return is filed or as a result of a (irrespective of the country or countries
Bismarck, ND 58505-0599. federal audit. in which the corporations conduct
An• error is discovered on a business) must file using the combined
If you have corporate income tax previously filed return. report method.
questions or are seeking tax forms, • The corporation received a refund The starting point for computing
please email us at corptax@nd.gov, of federal income tax which was North Dakota taxable income is
visit our website at tax.nd.gov, or deducted on a previously filed federal taxable income. However, if
call our Corporate Tax Section at Form 40 for tax years beginning the combined report excludes any
701-328-1249. before January 1, 2004. corporation that was included in a
For the speech or hearing impaired, federal consolidated return, the starting
call Relay North Dakota at Information about amended returns can point for computing North Dakota
1-800-366-6888. be found in N.D.C.C. §§ 57-38-38 and taxable income is the pro forma
57-38 -40. federal taxable income amount for the
Information at the source Form 40X and instructions can be combined group members that were
Any corporation doing business in obtained by visiting our website at part of the federal consolidated return.
North Dakota that is required to file tax.nd.gov/forms. A single, pro forma starting point is
a Federal Form W-2 or 1099 must not computed to reflect the inclusion of
also file one with this state. For more Federalization additional nonconsolidated affiliates in a
information on the requirements The North Dakota income tax law North Dakota combined group. Instead,
and alternatives for satisfying those is perpetually “federalized” for the the federal taxable income as actually
requirements, contact our office. Federal Taxable Income starting point reported to the IRS for each additional
of the North Dakota return. entity is added to the combined group.
Quick refund Federal consolidated return rules are
A quick refund of overpaid estimated Method of corporation not reapplied to this larger combined
income tax may be requested by a group. Also, see Schedule WW (line 4)
taxation
corporation prior to filing a return if or Schedule WE (line 2).
The North Dakota corporation income
the expected overpayment exceeds A unitary business is a group of
tax applies only to that portion of a
five hundred dollars ($500) and the corporations which carries on activities,
corporation’s taxable income which is
claim for quick refund is filed after the the component parts of which transfer
derived from or attributable to sources
close of the taxable year but before the value among themselves through the
within this state.
15th day of the fourth month thereafter. unities of ownership, operation, and
North Dakota does not recognize
The form for the Quick Refund Of use.
adjustments to federal taxable income
Estimated Income Tax For Corporations • “Unity of ownership” means the
for treaties between the United States
(Form 40-QR) must be obtained by group is under the common control
and a foreign country.
contacting our office. of a single corporation, which is also
A nonapportioning corporation, a a member of the group. Control
Estimated tax payments corporation whose business activity is exists when the single corporation
If a corporation’s estimated state conducted solely within North Dakota, owns, directly or indirectly, more
income tax liability exceeds five computes North Dakota taxable income than 50% of the voting stock of
thousand dollars ($5,000) and its by adjusting its federal taxable income another corporation;
previous year’s state income tax by North Dakota statutory adjustments. • “Unity of operation” means the group
liability exceeded five thousand dollars receives benefits from functional
($5,000), the corporation is generally integration or economies of scale;
required to make an estimated tax
payment of at least one-fourth of the • “Unity of use” means the group
amount due on each of four prescribed of corporations contributes to or
dates. receives benefits from centralized
management and policy formation.
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2024 North Dakota Corporation Income Tax Return Instructions Page 4
Whether a group of corporations is Business Code • Except for 100% North Dakota
engaged in a unitary business depends Enter the business code from the NAICS corporations required to file a
on the facts and circumstances of each list found on our website at consolidated tax return, it is
case. If unity of ownership exists, any tax.nd.gov that most closely essential to have a unitary group of
of the following facts or circumstances corresponds to the area from which you corporations before the combined
create a presumption that the unities of derived the majority of your income for report method can be used. For
operation and use exist; therefore, the the tax year. a discussion of a unitary group of
corporations are engaged in a unitary corporations, see item “Method of
business if: corporation taxation” on page 3.
Line 1
• All activities of the group are in Income • If filing a combined report method
the same general line or type of Mark the circle for the reporting method return where only one company
business; used to complete the return and enter apportions income to North Dakota
• The activities of the group constitute the income reportable under that (i.e., circle b or c is marked on
different steps in a vertically method. Mark ONE circle only. Form 40, line 1), the answer to
structured enterprise; or Question #8 on page 2 will be “No”.
• The group is characterized by a. Single Corporate Entity • If filing a consolidated combined
centralized management. The single corporate entity method report method North Dakota
reports income or loss of only one tax return where more than one
incorporated business that is not part of company apportions income to
Water’s edge election a unitary business. (See item “Method North Dakota. See Consolidated
A corporation required to file its of corporation taxation” on page 2.) Return below.
North Dakota return using the
worldwide unitary combined report If the single corporate entity method is Mark the “Combined Report Method”
method may elect to use the water’s used for both North Dakota and federal circle if Form 40 includes only one
edge method. The water’s edge purposes, enter the federal taxable corporation from a unitary business
election must be made on the return income from Federal Form 1120, which apportions its income to
as originally filed and is binding for line 30. North Dakota.
five consecutive tax years. Also see If the single corporate entity method The return should be filed using the
Question #9 on page 2. If the election is used for North Dakota purposes taxpayer name and federal identification
is made, all corporations covered and the corporation is included in a number of the entity having activity in
by the election will be subject to a consolidated Federal Form 1120, enter North Dakota.
3.5% surtax on their North Dakota the corporation’s federal taxable income
taxable income. before consolidating adjustments/ Complete Schedule WW on page 4
eliminations from: and enter the amount from line 10 on
page 1, line 1. Attach the completed
Specific instructions for • A pro forma separate company Schedule WW to Form 40 when filed.
federal income tax return, line 30; or
Form 40, Page 1 Answer “No” to Question #8 on page 2.
• The by-company schedule showing
Taxpayer Name gross income and deductions, which Consolidated Return
If filing a combined return (line 1, supports the consolidated federal For North Dakota corporation income
circle b or c) the return should be filed taxable income plus or minus tax purposes, a North Dakota
using the taxpayer name and FEIN of adjustments, if any, to make it a pro “consolidated return” means a single
the specific corporation having activity forma equivalent. corporation income tax return that
reports the tax liability of more than
in North Dakota. Cooperatives and other organizations
one corporation engaged in business
If you previously filed a consolidated using federal forms other than Federal
or having sources of income from
return (line 1, circle b1 or c1) as a Form 1120 must enter the federal
North Dakota.
member of a unitary group and are still taxable income from the appropriate
a member of that group, use the same form. In disregarding the effect • If part of the same unitary group, file
taxpayer name and FEIN as previously of federal tax treaties, a foreign the return using the same taxpayer
filed returns. If not, file using the name corporation filing a Form 1120-F must name and FEIN as previously filed
and FEIN of another affiliate having prepare a pro forma amount for its returns if that entity has activity
activity in North Dakota in 2024. federal taxable income. in North Dakota in 2024. If not,
file using the name and FEIN of
Farming or Ranching Corporation b. Combined Report Method another affiliate having activity in
Answer “yes” if business is registered as For North Dakota corporation income North Dakota in 2024.
a farm or ranch corporation or LLC or an tax purposes, a “combined report” • Only taxpayers who compute their
authorized livestock farm corporation or means an income tax return on which North Dakota tax liability using the
LLC with the North Dakota Secretary of the tax liability is computed using combined report method may file a
State. the methods described in N.D.C.C. consolidated return.
Ch. 57-38, 57-38.1 and N.D. Admin.
Code Chs. 81-03-05.1, 81-03-05.2,
81-03-05.3, and 81-03-09.
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Page 5 2024 North Dakota Corporation Income Tax Return Instructions
• Laws and rules governing If circle b1 is marked: If circle c1 is marked:
consolidated returns are found in
1. If part of the same unitary group, file 1. If part of the same unitary group, file
N.D.C.C. Ch. 57-38, and N.D. Admin.
the return using the same taxpayer the return using the same taxpayer
Code Ch. 81-03-05.1.
name and FEIN as previously filed name and FEIN as previously filed
• If filing a consolidated North Dakota returns if that entity has activity in returns if that entity has activity in
tax return, circle b1 or c1 should be North Dakota in 2024. If not, file North Dakota in 2024. If not, file
marked on line 1. using the name and FEIN of another using the name and FEIN of another
• Because a North Dakota affiliate having activity in North affiliate having activity in North
consolidated return reports the Dakota in 2024. Dakota in 2024.
North Dakota tax liability of more 2. Complete Schedule WW on page 4 2. Complete Schedule WE on page 5
than one corporation, North Dakota and enter the amount from line 10 and enter the amount from line 12
Schedule CR, Parts I, II, and III will on page 1, line 1. Attach the on page 1, line 1. Attach the
be completed. completed Schedule WW to Form 40 completed Schedule WE to Form 40
• If filing a consolidated North Dakota when filed. when filed.
tax return (i.e., circle b1 or c1 is 3. Complete North Dakota Schedule CR, 3. Complete North Dakota Schedule CR,
marked on Form 40, line 1) the Parts I, II and III. Parts I, II, and III.
answer to Question #8 on page 2
4. Answer “Yes” to Question #8 on 4. Answer “Yes” to Question #8 on
will be “Yes”.
page 2. page 2.
Schedule CR
Schedule CR, Parts I, II, and III will be c. Water’s Edge Method d. Other
completed only for corporations which: Mark the “Water’s Edge Method” circle Mark the “Other” circle if the
if: corporation has received written
• Apportion income to North Dakota
permission from the Office of State Tax
(i.e., have property, payroll, or sales • The corporation is a member of a
Commissioner to file a North Dakota
in North Dakota, ) or worldwide unitary business group of
return using a filing method other than
• Allocate nonbusiness income or loss corporations, and
those specified above.
to North Dakota, or • The corporation elects to file a
North Dakota tax return using the Other filing methods are contained in
• Do not apportion or allocate any
water’s edge method, and N.D.C.C. § 57-38.1-18 (for example,
income or loss to North Dakota, but
separate accounting or a method using
choose to be disclosed as having • No other corporations in the
an apportionment factor different from
filed a North Dakota return. combined report have a filing
that computed on Schedules FACT
requirement in North Dakota, if more
The factor denominator of the or CR).
than one, see c1 method below.
apportionment factor computation on
If the circle entitled “Other” is marked:
Part II will be the total property, payroll, If circle c is marked:
and sales for all unitary companies in 1. Attach a copy of the letter from the
1. The return should be filed using
the combined group. Office of State Tax Commissioner
the taxpayer name and FEIN
granting permission to use, or
The Schedule CR in this booklet allows of the entity having activity in
requiring the use of, this filing
for three separate companies to be North Dakota.
method.
reported. If more companies are to 2. Complete Schedule WE on page 5
2. Attach a worksheet substantiating
be reported, photocopy Parts I, II, and enter the amount from line 12
and explaining the computation of
and III of Schedule CR and continue on page 1, line 1. Attach the
income.
to complete the additional schedule completed Schedule WE to Form 40
copies for companies that apportion when filed. 3. Enter the income from the worksheet
their income to North Dakota. (See on page 1, line 1.
3. Answer “No” to Question #8 on
page 11 for specific instructions for
page 2.
Schedule CR.)
Line 4
c1. Water’s Edge Method North Dakota apportionable
b1. Combined Report Method
Consolidated Return income
Consolidated Return Mark the “Water’s Edge Method If completing Schedule CR, enter
Mark the “Combined Report Method
Consolidated Return” circle if: the amount from page 1, line 4 on
Consol. Return” circle if the corporation
Schedule CR, Part I, line 4 (enter
is filing one consolidated North Dakota
• The members of a worldwide unitary the same amount for each company)
return using the combined report
business group of corporations elect and complete Parts I, II, and III of
method.
to file a consolidated tax return using Schedule CR.
the water’s edge method, and
Two or more apportioning corporations
• If two or more apportioning If a North Dakota consolidated
may file one North Dakota consolidated
corporations in the combined tax return is being filed to report
return if the corporations are required
report have a filing requirement in the tax liability of more than one
to use the combined report method and
North Dakota. corporation engaged in business in
more than one of the corporations has a
or having sources of income from
filing requirement in North Dakota. North Dakota:
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2024 North Dakota Corporation Income Tax Return Instructions Page 6
1. Do not complete lines 5-19 on enter the amount of exempt income
computed pursuant to N.D. Admin. Line 14
page 1 until Schedule CR has
Code § 81-03-01.1-06. If line 8, page 1 Gross proceeds allocated to
been completed.
is negative, do not enter an amount. North Dakota from sale of North
2. Complete Schedule CR, Parts I, II, Dakota research tax credits
and III on pages 6, 7, and 8 and Corporations completing Schedule CR
Enter on this line the gross proceeds
enter the totals on page 1. must enter the exempt income for each
from the sale, assignment, or transfer
3. Complete Form 40, page 1. corporation having an exemption.
of unused North Dakota research
4. Attach the completed Schedule CR Attach a schedule showing the tax credits. See the 2024 Corporate
to Form 40 when filed. computation of exempt income for Income Tax Credits booklet for more
each corporation and a Property Tax information.
Clearance Record form.
Line 5
Apportionment factor Line 15
If a corporation has business income Line 10 North Dakota taxable income
from activity solely within this state, Renaissance zone income If line 14 is zero enter the amount from
enter 1.000000 on this line. exemption line 13.
Corporations not filing a consolidated If the corporation is claiming exempt If line 13 is zero or less and line 14 is
return, enter the apportionment factor income as a result of the Renaissance greater than zero, enter the amount
from Schedule FACT, line 14 or 16. Zone Act, enter the total amount from line 14.
of exemption from the summary
Corporations completing Schedule CR part of Schedule RZ. The amount of If line 13 is greater than zero, enter the
must enter the apportionment factor exemption cannot exceed the amount total of line 13 and line 14.
from Schedule CR, Part II, line 14a or of related income assigned to North
16a. Dakota. Contact the Office of State Tax
Line 21
Commissioner at 701-328-1243 to
Tax year 2024 estimated income
It is required that the supporting obtain Schedule RZ. Attach Schedule RZ
Schedule FACT or CR, Part II, whichever and the Property Tax Clearance Record tax payments
is applicable, be completed, and that form to the Form 40 when filed. Enter the total 2024 estimated
the 6-digit factor from the supporting income tax payments. Also, enter any
schedule be carried to page 1, line 5. 2023 overpayment credited to the
Line 11 2024 taxable year and any payment
If the supporting schedule is not ND income after income voluntarily made to the state with an
completed, the return will be exemptions extension of time for filing.
considered incomplete. If the amount on line 11 is a loss, the
loss must be carried forward.
Line 22
Line 7 North Dakota income tax
Income allocated to Line 12 withheld on oil and gas royalties
North Dakota North Dakota loss carryforward Enter the amount of North Dakota
Enter nonbusiness income allocated to The North Dakota loss carryforward income tax withheld on oil and
North Dakota, less related expenses. allowed on the Form 40 is the amount gas royalty payments that were
Nonbusiness income is allocated of the accumulated North Dakota loss reported to the company on a 2024
to North Dakota if the income is less any previously deducted loss. Form 1099-MISC. The amount to enter
attributable to North Dakota. should only be income tax withheld and
North Dakota net operating losses
should not include any production or
Expenses must be attributed to incurred in taxable years beginning
extraction taxes. Do not enter income
nonbusiness income in a manner which after December 31, 2002, cannot be
tax withheld and reported on a K-1
fairly distributes all of the corporation’s carried back to a previous taxable year.
received from a partnership. Income tax
expenses to its various types of income. These net operating losses must be
withheld on K-1 distributive income for
carried forward. Capital losses must
a corporation is not allowed. In order
Corporations completing Schedule CR still be carried back and then carried
to substantiate the amount withheld, a
must enter the total nonbusiness forward.
income for all corporations having copy of the Form 1099-MISC must be
nonbusiness income attributable to Attach a worksheet showing the attached or credit will not be allowed
North Dakota. accumulated loss, by year, less any for the tax withheld. If the return is
previously deducted loss carryback or filed electronically, the Form 1099-MISC
carryforward. should be attached as a PDF.
Line 9
Exemption for new and Corporations completing Schedule CR Do not enter income tax withheld and
expanding business must enter the loss carryforward from reported on a K-1 received from a
If the corporation received a new all corporations listed on Schedule CR. partnership. Income tax withheld on K-1
and expanding business exemption distributive income for a corporation is
from the State Board of Equalization, not allowed.
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Page 7 2024 North Dakota Corporation Income Tax Return Instructions
Enter the amount of tax withheld for the Penalty
company only if its FEIN is identified as Line 2
• If the full amount of tax is not paid
the recipient on the Form 1099-MISC. Special deductions
by the due date (or extended due
If this return is a consolidated return, Enter the amount of special deductions
date), penalty is equal to 5% of the
the amount to enter should also include claimed in arriving at federal taxable
unpaid tax due or $5.00, whichever
any amount withheld on behalf of any income, generally as reflected on
is greater.
corporation that is included in this Federal Form 1120, line 29b. Even
return as identified by the recipient’s • If the return is not filed by the due though this amount includes the
FEIN on the Form 1099-MISC. date (or extended due date), a deduction for foreign derived intangible
penalty of 5% of the net tax liability income, that amount is separately
Income tax withheld on royalties or $5.00, whichever is greater, deducted on Schedule SA, line 9
received by a disregarded entity cannot applies for the month in which the (below).
be claimed. If income tax was withheld return is due, with an additional
on a disregarded entity owned by a 5% for each additional month (or a
corporation, a corrected Form W-9 fraction of a month) during which the Line 3
(to correctly identify the owner of the delinquency continues, not to exceed All taxes measured by income
disregarded entity as the royalty owner) 25% of the net tax liability. deducted to arrive at federal
must be provided to the payer, and a taxable income
corrected Form 1099-MISC identifying Enter all taxes measured by income,
the corporate owner must be obtained. Line 24b including income taxes, franchise or
Interest on underpayment of privilege taxes measured by income
If the company is filing with a tax year estimated tax (paid to or withheld by any taxing
end other than a calendar year basis, it Instructions for making estimated tax authority, including a foreign country) to
will claim withholding on the corporate payments are found on Form 40-ES. the extent such taxes were deducted to
income tax return for the year following If estimated payments are not timely arrive at federal taxable income.
the year of Form 1099-MISC. A made or in the correct amount, interest
taxpayer with a fiscal year end in 2024 is charged.
will claim the amount withheld as shown Line 5
on its 2023 Form 1099-MISC, and so on The amount of interest due for Contribution to endowment fund
for each subsequent year and return. underpaid or late payments of credit adjustment
estimated tax can be computed on Enter the contribution made to an
North Dakota Form 40-UT. Instructions endowment fund that was deducted on
Line 24a
for Form 40-UT are on the Form 40-UT. your federal income tax return to the
Interest and penalty for balance
Enter the interest from Form 40-UT, extent a credit has been earned.
due line 9 on line 24b. Attach Form 40-UT to
The Office of State Tax Commissioner Form 40 when filed.
will notify the taxpayer of any interest Line 6
and penalty owed on tax due. If Other additions
desired, interest and penalty may be Line 25a
Amount to be credited to year • Safe harbor leases
computed by the taxpayer on tax due
2025 The safe harbor lease provisions
and entered on the return.
A corporation may elect to have the in § 168(f)(8) of the IRC of 1954,
overpayment credited to their 2025 as amended, are not adopted in
Interest
estimated tax. The overpayment North Dakota in those instances
If the full amount of the tax is not paid
will be credited to the first quarterly where the minimum investment by
by the original due date, the following
installment for 2025. the lessor is less than 100%. Enter
provisions for interest apply:
amounts on line 8.
• If an extension was obtained, • Seller/Lessee: sale proceeds, rent
interest on the tax due during the expense, amortization expense,
extension period is computed at 12% Specific instructions for lease acquisition cost.
per annum, through the extended Schedule SA
• Buyer/Lessor: interest expense,
due date. Beginning with the month
depreciation expense, amortization
thereafter, interest is computed Additions
expense, acquisition cost, loss on
at 1% per month or fraction of a
sale of property.
month. Line 1
See N.D.C.C. § 57-38-01(5)(a) for
• If an extension was not obtained, Federal net operating loss
more information.
interest on the tax due is computed deduction
at 1% per month or fraction of a Enter the amount of federal net
month, except the month in which operating loss deducted in arriving
the tax became due. at federal taxable income, generally
as reflected on Federal Form 1120,
line 29a. Any North Dakota net
operating loss carryover deduction is
separately computed and deductible
on page 1, line 12 (or Schedule CR,
line 12).
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2024 North Dakota Corporation Income Tax Return Instructions Page 8
• Real estate investment trusts The amount entered on this line should • A narrative explaining the reasons
Include on this line, the dividends be the amount from Federal Form 8993, for allocating each item of income or
paid deduction allowed by a captive line 28. Attach the form to the return. loss.
real estate investment trust (REIT)
on its federal income tax return and
included in the taxpayer’s federal Line 10 Line 14
taxable income. See N.D.C.C. Interest on United States IC-DISC distributions
§ 57-38-01.3(1)(l) for further Obligations Enter the actual distributions made by a
information. The dividends paid Enter the following on this line: corporation who elects to be an interest-
charge domestic international sales
should be added back only to the • Interest income from U.S. corporation, elects to use intercompany
extent they have not otherwise been obligations. pricing rules under IRC § 994, and is
included in apportionable income.
• Interest income from other securities owned by one or more individuals or
• ACRS depreciation adjustment that is specifically exempted from passthrough entities. Answer “Yes” to
Enter the amount of depreciation state income tax by federal statute. Question #4 on page 2.
deducted on the federal return for
Not all interest income from securities
all currently held assets placed in
issued by federal government agencies Line 15
service between January 1, 1981,
is includable on this line. Examples of
and the end of the 1982 tax year Other subtractions
interest income not includable on this
using methods allowed under the IRC Do not include intercompany
line are from certain mortgage backed
provisions in effect as of December eliminations on this line when
securities of the Federal Home Loan
31, 1980. North Dakota income tax filing a combined report (filing
Mortgage Corporation, Federal National
statutes did not allow for the use of methods b, b1, c, or c1) .Report
Mortgage Association, Government
ACRS depreciation for assets placed all intercompany eliminations on
National Mortgage Association, and
in service for 1981 and 1982 only Schedule WW line 9 or Schedule WE
interest received from a federal tax
and federal taxable income must be line 5.
refund.
adjusted for the difference in these • Eminent domain sale or transfer
two methods. In computing this If the amount on page 1, line 1
adjustment, exclude safe harbor Lines 11 and 12 includes any gain, either ordinary
lease adjustments. Allocated income and related or capital, from property subjected
expenses to eminent domain sale or transfer,
A worksheet explaining any such gain is not taxable and must be
adjustment on this line must be Business income: N.D. Admin. Code
attached. Ch. 81-03-09-03. All income arising entered on this line.
from transactions and activity in the • Safe harbor leases
regular course of the taxpayer’s trade The safe harbor lease provisions in
Subtractions or business operations including income § 168(f)(8) of the IRC of 1954, as
Line 8 from tangible and intangible property amended, are not adopted in North
Tax refunds received in year if the acquisition, management, and Dakota in those instances where the
2024 disposition of the property constitute minimum investment by the lessor is
Enter all income, franchise, or integral parts of the taxpayer’s regular less than 100%. Enter amounts on
privilege tax refunds received in trade or business operations. line 15.
2024, to the extent such taxes were Nonbusiness income: All income • Seller/Lessee: interest income and
previously included in North Dakota other than business income. depreciation expense (for assets
taxable income. placed in service between January 1,
Enter all nonbusiness income on 1981, and the end of the 1982
Federal income tax refunds received line 11 and enter related expenses on taxable year, use methods allowed
cannot be included on this line. line 12. The method used to attribute under the IRC as of December 30,
expenses to nonbusiness income must 1980. For assets placed in service
Line 9 fairly distribute all of the corporation’s after the 1982 taxable year, use
Foreign derived intangible deductions to all of its various types of ACRS depreciation).
income.
income deduction • Buyer/Lessor: rental income.
Enter the amount of the foreign derived If an entry is made, all of the following
intangible income deduction that was must be attached to Form 40: • Regulated investment companies
included in the deduction on Federal Regulated investment companies, as
Form 1120, line 29b, which was also • A worksheet showing each type of defined by the IRC, will be allowed to
included in the amount entered on income or loss item allocated and its subtract on this line certain dividends
Schedule SA, line 2 (above). Because amount; paid to shareholders. The dividends
this deduction is allowable in computing • Documentation showing the state to paid must be attributable to income
North Dakota income but was added which the item of income or loss was that is taxable under N.D.C.C.
back as a special deduction, the allocated (a copy of the other state’s Ch. 57-38 when the regulated
deduction is restored by entering on this tax return is preferred); and investment company earns the
line. income.
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Page 9 2024 North Dakota Corporation Income Tax Return Instructions
• North Dakota railway bonds and includes the distributable share of • After the fifth year of an election,
Enter the amount of interest on income from the passthrough entity if a new election is not made (for
bonds issued by a regional railway in its apportionable business income, year six), the equally-weighted
authority in North Dakota. include in the factors the corporation’s three-factor apportionment formula
proportionate share of the passthrough must be used for at least three tax
• ACRS depreciation adjustment
entity’s apportionment factors. years before another election can be
Enter the amount of depreciation
made.
deducted on the federal return for Special apportionment rules may apply
all currently held assets placed in in the case of certain industries or The application of special industry
service between January 1, 1981, unique circumstances. For example, apportionment provisions in N.D.
and the end of the 1982 tax year special apportionment rules apply to Admin. Code Ch. 81-03-09 does
using methods allowed under the IRC financial institutions, as provided under not preclude making a sales factor
provisions in effect as of December N.D. Admin. Code Ch. 81-03-09.1. weighting election. If a corporation’s
31, 1980. North Dakota income tax For additional information on the apportionment factors include amounts
statutes did not allow for the use of apportionment factor, see N.D. Admin. attributable to a passthrough entity,
ACRS depreciation for assets placed Code Ch. 81-03-09. the election applies to the calculation
in service for 1981 and 1982 only of the corporation’s apportionment
and federal taxable income must be Financial Institutions factors, as adjusted to include the
adjusted for the difference in these For any corporation that meets the passthrough entity amounts. (Note:
two methods. In computing this definition of a financial institution, The passthrough entity itself may not
adjustment, exclude safe harbor special apportionment provisions apply make a sales factor weighting election.)
lease assets. for the property and sales factors. For more information on the sales factor
These apportionment provisions weighting election, see N.D. Admin.
A worksheet explaining any are included in N.D. Admin. Code Code Ch. 81-03-09.2.
adjustment on this line must be Ch. 81-03-09.1 and are identical to
An election to use the water’s edge
attached. the provisions that existed for financial
filing method is unrelated to the sales
institutions that were subject to the
factor weighting election.
financial institution tax and filed
Specific instructions for Form 35 for years prior to 2013. Loans
and receivables of a financial institution Specific line instructions
Schedule FACT The following line instructions apply to
that are included in the property factor
either Schedule FACT or Schedule CR,
Apportionment factor in should be reported on the “Other
Part II, whichever schedule applies. The
general assets” line and a supporting schedule
line items for the “Everywhere” amounts
In general, the apportionment factor is should be attached. Please contact our
on the two schedules correspond to
a product of a formula consisting of an office if there are questions regarding
each other. If applicable, also see the
equally weighted three-factor (property, these special apportionment provisions.
general instructions for Schedule CR,
payroll, and sales) apportionment. Part II, on page 11.
Each factor represents the percentage Sales Factor Weighting Election
of the corporation’s North Dakota A corporation has the option to make If a sales factor weighting election
activity compared to its total activity an election to a 100% weighted sales applies, the property and payroll
everywhere. Except where a sales factor in its apportionment factor. The sections are not required.
factor weighting election is made, the following provisions apply to a 100%
apportionment factor calculation equally weighted sales factor election: Property Factor
weights property, payroll, and sales— • The election must be made on an Lines 1 through 6
see “Sales factor weighting election” original, timely filed return.
below. Owned and rented property
• The election is made by marking Enter on the applicable line the average
If a corporation files under a combined the box on Schedule FACT, line 15a value of real and tangible personal
report filing method, the denominator or Schedule CR, Part II, line 15a, property owned and rented by the
(i.e., the everywhere amount) of each depending on the filing method. corporation. For owned property, this
factor must include the amounts for • The election applies to all companies generally means the average of the
all of the corporations included in included in a unitary group and to original cost (before depreciation) used
the combined report. Exclude from all companies filing a consolidated for federal income tax purposes. For
each factor amounts attributable to North Dakota return. See rented property, this generally means
intercompany transactions between Schedule CR, Part II, line 15a. the amount of rent paid multiplied
corporations included in the combined by eight. Certain property items are
• The election is binding for a term of
report. Also exclude from each factor subject to special rules.
five consecutive tax years, starting
amounts attributable to allocable
with the year for which the election
income. Do not include amounts related to
is made. construction in progress. A corporation’s
If the amount of any factor’s • After the fifth tax year of the share of a passthrough entity’s
denominator is zero, exclude that factor election, a new election would be apportionment factors should be
from the calculation. If a corporation applicable for a term of five years included on line 5.
owns an interest in a passthrough entity (years six through 10).
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2024 North Dakota Corporation Income Tax Return Instructions Page 10
The average value of owned and rented and may include amounts other than Line 16
property is assigned to North Dakota if sales reported on Form 1120, line 1. If Enter the amount from line 12,
the property is located in North Dakota. sales other than Form 1120, line 1 are column c.
The amount attributable to mobile entered as everywhere sales, attach
property is generally assignable to a schedule listing the sales types and
North Dakota based on a ratio of the amounts.
property’s time spent in North Dakota.
Specific instructions for
For more complete information on the Line 10
Schedule TC
property factor, see N.D. Admin. Code North Dakota sales
§§ 81-03-09-15 through 21 and 33. For sales of tangible property, the
Lines 1 through 3
sale is assigned to North Dakota if
Nonprofit private school
Payroll Factor the destination of the property is
in North Dakota, regardless of the tax credits
Line 8 shipping terms. For sales of other than Tax credits are allowed for contributions
Enter the amount of total compensation tangible property, the sale is assigned to qualifying nonprofit private primary,
paid to employees for the tax year. to North Dakota if the income-producing secondary, and higher education schools
This includes gross wages, salaries, activity which gave rise to the receipt located in North Dakota. A separate
commissions, and any other form of is performed in North Dakota. For more credit is allowed for each category of
remuneration paid to the employees. complete information, see N.D. Admin. school. To qualify, a contribution must
Use the amount before deductions Code §§ 81-03-09-26 through 31 be made directly to or specifically
for deferred compensation, flexible and 34. designated for the exclusive use of
spending plans, and other payroll a qualifying school. If a contribution
deductions. Do not include amounts is made to an account, fund, or
paid for employee benefit plans that Line 11 entity benefiting both qualifying and
are not considered taxable wages Throwback sales nonqualifying schools, it qualifies for
to the employee. An employee is an Enter the amount of sales shipped the credit only if the entity provides
individual treated as an employee from a location in North Dakota that the donor with a statement showing
under the usual common law rules, are delivered to the U.S. government the amount specifically designated
which generally mirror an individual’s or to another state or country where for the use of the qualifying school
status for purposes of unemployment the corporation is not subject to a tax or other documentation for non-cash
compensation and the Federal Insurance measured by income in that jurisdiction. contributions. A list of qualifying schools
Contribution Act. For more complete information, see can be found in the Corporate Income
N.D. Admin. Code §§ 81-03-09-29 Tax Credit Booklet on our website at
Compensation for an employee’s and 30. tax.nd.gov/forms.
services performed entirely within
North Dakota is assigned to North Line 14 If a contribution is made to a qualifying
Dakota. For an employee whose Apportionment factor school that provides education in one
services are performed in more than If making a sales factor weighting or more grades in both the primary
one state, compensation is generally election, skip this line and go to line 15. school category (K through 8th grades)
assigned to North Dakota based on and secondary school category (9th
the amount of compensation reported Otherwise, divide line 13 by the number through 12th grades), a separate credit
to North Dakota for unemployment of factors having an amount greater is allowed for the amount contributed
compensation purposes. Whether or than zero in column 1 on lines 7, 8, and to each category of school. Unless
not state income tax was withheld 12. Enter the result on this line and on the school provides the donor with
from an employee’s compensation does page 1, line 5. Do not complete lines 15 a statement showing the amount
not affect where the compensation and 16. specifically designated for the use of
is assigned for apportionment each category of school, one-half of
factor purposes. For more complete Sales Factor Weighting the contribution will be deemed to have
information on the payroll factor, see Election Apportionment been made to each category of school.
N.D. Admin. Code §§ 81-03-09-22
Factor A corporation may elect to treat a
through 25.
contribution as having been made
Line 15 during a tax year if made on or before
Sales Factor If making a sales factor weighting the due date, including extensions, for
election, mark the box on line 15a. See filing Form 40 for that tax year.
Line 9 “Sales factor weighting election” for
Everywhere sales more information. The credit allowed for each category
Enter the corporation’s total sales or of school equals the lesser of (1) 50%
receipts, after returns or allowances, On line 15b, indicate the year within of the contributions made to eligible
for the tax year. Sales generally means the five-year election period for which schools within the category (2) 50% of
all gross receipts of a corporation. this return is being filed by entering a the corporation’s total income tax, or
However, the types of sales or number from 1 to 5. Entering year 2 (3) $2,500. Any excess credit may not
gross receipts included in the sales or 3 does not constitute a new five year be carried forward.
factor depend on the nature of the election.
corporation’s regular business activities
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Page 11 2024 North Dakota Corporation Income Tax Return Instructions
Enter on line 1 the credit for nonprofit Line 21. Maternity home, child placing Schedule CR has three parts:
private colleges. Enter on line 2 the agency, or pregnancy help center tax
Schedule CR, Part I calculates the tax
credit for nonprofit private high schools. credit.
liability of each company.
Enter on line 3 the credit for nonprofit
Line 22. Automation tax credit.
private primary schools. • Line 4 - Enter the amount from
Line 23. Contributions to Rural page 1, line 4 (enter the same
For each contribution, attach a amount for each company).
Leadership ND scholarship program
copy of a receipt from the nonprofit
credit.
private institution or a copy of a Schedule CR, Part II calculates the
cancelled check (front and back) or Line 24. Apprentice tax credit. North Dakota apportionment factor for
other documentation for non-cash each nexus company.
contributions. If a credit is being claimed on • Each company computes its separate
Schedule TC or Schedule CR Part North Dakota apportionment factor
III, line 6–14, 16–18, or 22, a using the total everywhere property,
Lines 4-24 local tax clearance is required payroll, and sales of the entire
Instructions for the following tax credits for each county the corporation unitary group for the denominators.
can be found in the Corporate Income has 50% or more interest in real Each company uses its own separate
Tax Credit Booklet on our website at property in North Dakota. The tax North Dakota property, payroll, and
tax.nd.gov/forms. clearance requirement also applies sales as the numerator.
Line 4. Geothermal, solar, wind, to any officer(s) responsible for the
biomass energy device credits carried corporation’s state tax filing or payment • Line 5 - Enter the factor as
forward. obligations. The tax incentives listed calculated for each company on
may not be granted, or claimed by, Schedule CR, Part II, line 14.
Line 5. Employment of the individuals a taxpayer who is delinquent on Schedule CR, Part III reports the tax
with developmental disabilities or property tax owed on real property in credits available for each company.
severe mental illness credit. North Dakota or is delinquent on any
• The tax credits are calculated for
Line 6. Research and experimental state or local tax obligation.
each company and totaled on
expenditure credits generated by To satisfy the property tax clearance Line 25. The total is carried to line 19
taxpayer. requirement, a Property Tax Clearance of Schedule CR, Part I. After all tax
Line 7. Research and experimental Record form is required for each credits are reported on Schedule CR,
expenditure credits purchased by county in which the corporation or Part III, each tax credit is totaled
taxpayer. responsible officer(s) holds a 50% for all companies and reported on
or more ownership interest. A new Schedule TC on page 4.
Line 8. Renaissance Zone credits. Property Tax Clearance Record form
After Schedule CR has been completed
Line 9. Biodiesel or green diesel fuel must be obtained and attached to the
and each separate company that
production credit. Form 40 for each year a listed income
apportions its income to North Dakota
tax incentive is claimed. The form
has computed its North Dakota tax
Line 10. Soybean and canola crushing and instructions are available on our
liability and net income tax due, page 1,
equipment costs credit. website.
lines 5-20 are completed as follows:
Line 11. Seed capital business
investment credit. 1. Copy the apportionment factor from
Specific instructions for Schedule CR, Part II, line 14a or
Line 12. Biodiesel or green diesel fuel Schedule CR from line 16a, if the sales factor
blending credit. weighting election is made, to
Schedule CR is a worksheet to compute page 1, line 5.
Line 13. Biodiesel or green diesel fuel the North Dakota tax liability of multiple
sales equipment costs credit. nexus companies in one unitary group 2. Add together all the separate
Line 14. Agricultural commodity on one North Dakota “consolidated” companies’ amounts for lines 6
processing facility investment credit. return. The tax liabilities are computed through 19 on Schedule CR, Part I
for each company apportioning its and copy the total of each line for all
Line 15. Endowment fund contribution income to North Dakota, added companies to the corresponding line
credit. together, and the total carried to on page 1.
Line 16. Internship employment credit. page 1. Before you begin to complete 3. Complete Schedule TC. The total
the CR schedules, you must complete credits for all companies included on
Line 17. Angel fund investment credit lines 1-4, page 1. Each company Schedule CR must equal the credits
carried forward. separately listed on Schedule CR, reported on Schedule TC.
Line 18. Workforce recruitment credit. including those with a zero 4. Copy the amount from Schedule CR,
apportionment factor, will be considered Part I, line 20a to page 1, line 20.
Line 19. Wages paid to a mobilized a taxpayer for purposes of having filed
military employee credit. a return. Attach the completed Schedule CR to
Form 40 when filed.
Line 20. Housing incentive fund credit
carried forward.
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Taxpayer Bill of Rights
You may obtain a copy of the North Dakota Taxpayer
Bill of Rights by contacting the Office of State Tax
Commissioner or visiting our website at
tax.nd.gov
Need forms or assistance?
If you need a North Dakota form or schedule, or if you have a question about preparing your
North Dakota return . . .
Call Walk-in or appointment
Questions: 701-328-1249 service
Forms Requests: 701-328-1243 Services are available Monday through
Friday from 8:00 am to 5:00 pm, in
If speech or hearing impaired, our Bismarck office located at:
call us through Relay North Dakota:
600 E. Boulevard Avenue
1-800-366-6888
Corporate Income Tax Section
State Capitol, 8th Floor
Visit our website
On our website, you will find the following
resources: Write
Office of State Tax Commissioner
• Tax forms 600 E. Boulevard Ave. Dept. 127
• Electronic payment information Bismarck, ND 58505-0599
• Income tax statutes and regulations
• Calendar of due dates Email us
• Press releases Request forms, ask us a question, or
• Online message service send a message to us via email at:
corptax@nd.gov
Our website address is:
tax.nd.gov Fax
701-328-1942
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