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SCHEDULE K-1 (FORM 58)
OFFICE OF STATE TAX COMMISSIONER
SFN 28722 (12-2022)
2022
Final Amended
Partnership's tax year:
Calendar year 2022 (Jan. 1 - Dec. 31, 2022)
Partner's Share of North Dakota Income (Loss), Fiscal year: Beginning _________, 2022, Ending _________, 20____
Deductions, Adjustments, Credits, and Other Items

See separate instructions 12. Employer internship program credit
13. Research expense credit
Part 1 Partnership information
A Partnership's federal EIN 14. a. Endowment fund credit (Schedule QEC)
b. Contribution amount (Schedule QEC)
B Partnership's name, address, city, state, and ZIP code c. Endowment fund credit (ND Schedule K-1)
d. Contribution amount (ND Schedule K-1)
15. Workforce recruitment credit
16. Wages paid to mobilized employee credit
Part 2 Partner information
C Partner's SSN or FEIN (from Federal Schedule K-1) 17. Nonprofit private primary school credit
18. Nonprofit private high school credit
D Partner's name, address, city, state, and ZIP code 19. Nonprofit private college credit
(from Federal Schedule K-1)
20. Angel investor credit (for investments
made after June 30, 2017)
21. Automation credit - purchases after 12/31/18
22. Develop. disabled/mentally ill employee credit
E What type of entity is this partner? ________________________________ Nonresident individual, estate, or trust
Part 4
F If partner is an individual, estate, or trust, partner is a: partner: North Dakota income (loss)
Full-year resident of North Dakota Part-year resident 23. Partnership's apportionment factor
Full-year nonresident of North Dakota of North Dakota
24. Ordinary income (loss)
G Is this an eligible nonresident partner who elected Yes No 25. Net rental real estate income (loss)
to be included in a composite filing?
26. Other net rental income (loss)
H Partner's share of profit and loss: Beginning Ending
(from Federal Schedule K-1) 27. Total guaranteed payments
Profit % %
Loss % % 28. Interest income
I Partner's ownership percentage: ____________% 29. Ordinary dividends
30. Royalties
Part 3 All partners: ND adjustments and tax credits
31. Net short-term capital gain (loss)
1. Income from non-ND bonds and securities
32. Net long-term capital gain
2. State and local income taxes deducted
33. Net section 1231 gain (loss)
3. Interest from U.S. obligations 34. Other income
4. Renaissance zone income exemption 35. Section 179 deduction
5. New or expanding business income exemption 36. Other deductions
6. Gain from eminent domain sale 37. I.R.C. § 179 property disposition gain (loss)
7. Renaissance Part 5 Nonresident partner and tax-exempt
a. Historic property preservation credit organization partner
b. Renaissance fund organization credit
38. ND distributive share of income (loss)
c. Nonparticipating property owner credit
39. North Dakota income tax withheld
8. Seed capital investment credit
40. North Dakota composite income tax
9. Agricultural commodity processing facility
investment credit Part 6 Partnership or corporation partner
10. Biodiesel/green diesel fuel blending credit Property Payroll Sales
11. Biodiesel/green diesel fuel sales equipment credit 41. ND
42. Total

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2022 Schedule K-1 Instructions for Partner
SFN 28722 (12-2022), Page 2

Purpose of form General instructions Lines 1-23
North Dakota Schedule K-1 (Form 58) is The instructions for Parts 3 through 6 of Form ND-1 filer:
a supplemental schedule provided by a this schedule show where to report the Include the
partnership to its partners. It provides information from Schedule K-1 (Form 58) amount from
information the partners may need to on your North Dakota income tax return. this schedule: On:
complete their North Dakota income tax Lines 1-2 Not applicable
returns. Tax year. References to a North Dakota
form and line number contained in these Line 3 Form ND-1, line 6
Resident individual, estate, and instructions are references to the form in Line 4 Sch. RZ, Part 1, line 18
trust. If you are a North Dakota resident use for the 2022 calendar year. However, Line 5 Form ND-1SA, line 2
individual, estate, or trust, your entire if you file your return on a calendar year Line 6 Not applicable
distributive share of income from the basis, but the partnership files its return Line 7a Sch. RZ, Part 4, line 7
partnership is subject to North Dakota on a fiscal year basis, report the amounts Line 7b Sch. RZ, Part 5, line 4
income tax. You received this schedule on your return for the year in which the Line 7c Sch. RZ, Part 6, line 6
only to show your distributive share of partnership’s fiscal year ends. For example, Line 8 Sch. ND-1TC, line 4
the partnership’s North Dakota statutory if the partnership has a fiscal year ending Line 9 Sch. ND-1TC, line 3
adjustments and tax credits (see Part 3). in February 2023, report the amounts from Line 10 Sch. ND-1TC, line 6
the 2022 Schedule K-1 (Form 58) on your Line 11 Sch. ND-1TC, line 7
Nonresident individual, estate, or 2023 tax return. The partnership’s tax year Line 12 Sch. ND-1TC, line 8a
trust. If you are a nonresident individual, is shown at the top of the schedule. Line 13 Sch. ND-1TC, line 9a
estate, or trust, you are subject to North Line 14a Sch. ND-1TC, line 15b
Dakota income tax on your distributive Composite filing election. If you elected Line 14b See instructions to
share of the partnership’s income that is to include your North Dakota distributive Form ND-1, line 4
apportioned and allocated to North Dakota. share of income in a composite filing by the Line 14c Sch. ND-1TC, line 15b
You received this schedule to show your partnership, the information provided on Line 14d See instructions to
distributive share of North Dakota income, the schedule is only for your information. Form ND-1, line 4
gains, losses, and deductions (see Part 4); Retain the schedule for your tax records. Line 15 Sch. ND-1TC, line 11a
North Dakota statutory adjustments and The composite income tax paid by the Line 16 Sch. ND-1TC, line 13
tax credits (see Part 3); and North Dakota partnership satisfies your North Dakota Line 17 Sch. ND-1PSC, line 4
income tax withheld or paid on your North income tax filing and payment obligations Line 18 Sch. ND-1PSC, line 13
Dakota distributive share of income (see with respect to your North Dakota Line 19 Sch. ND-1PSC, line 22
Part 5). distributive share of income from the Line 20 Sch. ND-1TC, line 21
partnership. If you later choose to revoke Line 21 Sch. ND-1TC, line 22
Business entity. If you are a business your composite filing election and file your Line 22 Sch. ND-1TC, line 23
entity, such as a partnership, corporation, own North Dakota income tax return,
or limited liability company, see the follow the instructions to Parts 3 through 6 Form 38 filer:
instructions to the applicable North to transfer the amounts from the schedule Include the
Dakota income tax return for filing and to your return. amount from
payment requirements. You received
this schedule to show your distributive Amended Schedule K-1 (Form 58). this schedule: On:
share of the partnership’s North Dakota If you receive an amended North Dakota Lines 1-2 Not applicable
statutory adjustments and tax credits Schedule K-1 from the partnership, you Line 3 Form 38, page 2,
(see Part 3) and your distributive share generally must file an amended North Part 1, line 4a
of the partnership’s property, payroll, and Dakota income tax return to report the Line 4 Sch. RZ, Part 1, line 18
sales apportionment factors (see Part 6). revised information. Attach a copy of the Line 5 Form 38, page 2,
If you are a passthrough entity, such as amended Schedule K-1 to your amended Part 1, line 4d
a partnership or S corporation, and your North Dakota income tax return. If you Line 6 Not applicable
commercial domicile is located outside previously elected to be included in a Line 7a Sch. RZ, Part 4, line 7
North Dakota, the schedule will also show composite filing, and you are not changing Line 7b Sch. RZ, Part 5, line 4
your North Dakota distributive share of that election, no action is required and you Line 7c Sch. RZ, Part 6, line 6
income and any North Dakota income tax should retain the amended Schedule K-1 Line 8 Sch. 38-TC, line 3
withheld or paid on it (see Part 5). for your tax records. Line 9 Sch. 38-TC, line 2
Line 10 Sch. 38-TC, line 4
Tax-exempt organization. If you are Line 11 Sch. 38-TC, line 5
a tax-exempt organization, you received Specific instructions Line 12 Sch. 38-TC, line 6a
this schedule to show your North Dakota Line 13 Sch. 38-TC, line 7a
distributive share of income, which is Part 3 Line 14a Sch. 38-TC, line 12c
subject to North Dakota income tax if it is All partners–North Dakota Line 14b Form 38, page 2,
subject to federal income tax (see Part 5). adjustments and tax credits Part 1, line 2
It also shows your distributive share of Line 14c Sch. 38-TC, line 12c
North Dakota statutory adjustments and The following lists show where to enter Line 14d Form 38, page 2,
tax credits, which may apply if you have an amount from Part 3 of Schedule K-1 Part 1, line 2
income subject to North Dakota income tax (Form 58) on the North Dakota income tax Line 15 Sch. 38-TC, line 9a
(see Part 3). return. Use the list corresponding to your Line 16 Sch. 38-TC, line 11
return. “Not applicable” in the right-hand Line 17 Sch. 38-TC, line 15
column means that the item does not apply Line 18 Sch. 38-TC, line 16
and must not be entered on your return. Line 19 Sch. 38-TC, line 17
Line 20 Not applicable
Line 21 Sch. 38-TC, line 18
Line 22 Sch. 38-TC, line 19

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2022 Schedule K-1 Instructions for Partner
SFN 28722 (12-2022), Page 3

Form 40 filer:                          Part 4                                       Tax-exempt organization only. If part 
                                                                                     or all of your distributive share of income 
Include the                             Nonresident individual, estate,              from the partnership is taxable under 
amount from
this schedule: On:                      or trust partners only– North                federal income tax law, the North Dakota 
  Line 1       Sch. SA, line 4          Dakota income (loss)                         portion of that taxable income is taxable 
                                                                                     under North Dakota income tax law. If 
  Line 2       Sch. SA, line 3          Line 23                                      this applies, you must file a North Dakota 
  Line 3       Sch. SA, line 10         This is for the North Dakota Office of State income tax return (using Form 40) to 
  Line 4       Sch. RZ, Part 1, line 18 Tax Commissioner’s information only.         report the income and pay any tax due on 
  Line 5       Form 40, page 1, line 9
  Line 6       Sch. SA, line 15         Lines 24-37                                  it.
  Line 7a      Sch. RZ, Part 4, line 7  If you are a nonresident individual, estate, Line 39
  Line 7b      Sch. RZ, Part 5, line 4  or trust, lines 24 through 37 of Part 4      This is the amount of North Dakota income 
  Line 7c      Sch. RZ, Part 6, line 6  show your share of the partnership’s         tax withheld by the partnership from your 
  Line 8       Sch. TC, line 11         North Dakota income, gains, losses, and      North Dakota distributive share of income. 
  Line 9       Sch. TC, line 14         deductions that you must report on your      Enter this amount on your return as 
  Line 10      Sch. TC, line 12         North Dakota income tax return. Transfer     follows:
  Line 11      Sch. TC, line 13         these amounts to your North Dakota 
  Line 12      Sch. TC, line 16         income tax return as instructed below          If an individual, enter on Form ND-1, 
  Line 13      Sch. TC, line 6          based on the type of return you are filing.     line 26.
  Line 14a     Sch. TC, line 15                                                         If a trust, enter on Form 38, page 1, 
  Line 14b     Sch. SA, line 5          If the full amount of any item is not           line 8.
  Line 14c     Sch. TC, line 15         included in your adjusted gross income 
  Line 14d     Sch. SA, line 5          on your federal income tax return               If a partnership, enter on Form 58, 
  Line 15      Sch. TC, line 19         because of limitations on the deductibility     page 1, line 4.
  Line 16      Sch. TC, line 20         of a passive activity loss, capital loss,       If an S corporation, enter on Form 60, 
  Line 17      Sch. TC, line 3          section 179 deduction, or for any other         page 1, line 5.
  Line 18      Sch. TC, line 2          reason, enter on your North Dakota return 
  Line 19      Sch. TC, line 1          only that portion of the item included       Attach a copy of North Dakota 
  Line 20      Not applicable           in your federal adjusted gross income.       Schedule K-1 (Form 58) to your 
  Line 21      Sch. TC, line 23         Attach a statement to your North             return. 
  Line 22      Sch. TC, line 5          Dakota income tax return explaining 
                                        any difference between an amount             Line 40
Form 60 filer:                          shown on North Dakota Schedule K-1           If you elected to include your North Dakota 
                                        (Form 58) and the amount reported on         distributive share of income (loss) in a 
Include the                             your North Dakota income tax return.         composite filing, this is the amount of 
amount from                                                                          North Dakota composite income tax paid 
this schedule: On:                                                                   on your behalf by the partnership. For 
                                        Form ND-1 filer (nonresident only):
                                                                                     more information, see “Composite filing 
  Lines 1-2    Not applicable           Include the   On                             election” on page 1 of these instructions.
  Line 3       Sch. K, line 1           amount from   Schedule ND-1NR,
  Line 4       Sch. K, line 2           this schedule Column B:                      Note: If you later choose to file your own 
  Line 5       Sch. K, line 3                                                        North Dakota income tax return, you may 
  Line 6       Not applicable             Lines 24-27 Line 6
  Line 7a      Sch. K, line 4a            Lines 28-29 Line 2                         claim this amount as a tax payment on 
  Line 7b      Sch. K, line 4b            Line 30     Line 6                         your return. Attach a copy of the North 
  Line 7c      Sch. K, line 4c            Lines 31-33 Line 4                         Dakota Schedule K-1 (Form 58) to your 
  Line 8       Sch. K, line 5             Line 34     Line 8                         return to support the amount claimed.
  Line 9       Sch. K, line 6             Lines 35-36 Line 6
  Line 10      Sch. K, line 7             Line 37     Line 4                         Part 6
  Line 11      Sch. K, line 8                                                        Partnership or corporation
  Line 12      Sch. K, line 9a          Form 38 filer (nonresident only):
  Line 13      Sch. K, line 10          Include the   On Tax Computation             partner only
  Line 14a     Sch. K, line 11c         amount from   Schedule, Part 2,              If you are a partnership, corporation, or 
  Line 14b     Sch. K, line 11d         this schedule Column B:                      other entity treated like a partnership or 
  Line 14c     Sch. K, line 11c           Lines 24-27 Line 5                         corporation, the factor information shown 
  Line 14d     Sch. K, line 11d           Line 28     Line 1                         in Part 6, lines 41 and 42, will affect 
  Line 15      Sch. K, line 12a           Line 29     Line 2                         the preparation of your North Dakota 
  Line 16      Sch. K, line 13            Line 30     Line 5                         income tax return if you are required to 
  Line 17      Sch. K, line 14            Lines 31-32 Line 4                         complete Schedule FACT (or Schedule CR, 
  Line 18      Sch. K, line 15            Line 33     Line 4 or 7                    Part II, in the case of certain corporations 
  Line 19      Sch. K, line 16            Line 34     Line 8                         filing Form 40). See the instructions to 
  Line 20      Not applicable             Lines 35-36 Line 5                         Schedule FACT of your return for more 
  Line 21      Sch. K, line 18            Line 37     Line 4 or 7                    information on where to include the factor 
  Line 22      Sch. K, line 19                                                       information from this schedule.
                                        Part 5
Form 58 filer:                          Nonresident partner or tax-
Include the                             exempt organization partner 
amount from
this schedule: On:                      only
  Lines 1-19   Corresponding lines      Line 38
                 of Sch. K, lines 1-19  This is the net amount of your North 
  Line 20      Not applicable           Dakota distributive share of income (loss) 
  Lines 21-22  Corresponding lines      from the partnership. Do not enter the 
                 of Sch. K, lines 21-22 amount from this line anywhere on your 
                                        return. It is for your information only.

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