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                  FIDUCIARY INCOME TAX RETURN
    5             NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER                                                                                                              5
    6                                                                                                                                        FORM 38                         6
                  SFN 28707 (12-2022)
    7                                                                                                                                                                        7
    8                                                                                                                                                                        8
                                                                                                                                             2022
    9      A  Tax Year:       X Calendar Year 2022 (Jan. 1 - Dec. 31, 2022)                                                                                                  9
    10                        X Fiscal Year         Beginning     MM/DD/YYYY and ending MM/DD/YYYY                                                                           10
    11     B  Name Of Estate Or Trust                                                                                    C    Federal EIN*                                   11
    12                                                                                                                                                                       12
    13        XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXName And Title Of Fiduciary                               D    DateXXXXXXXXXXXXXXXXCreated                    13
    14                                                                                                                                                                       14
    15         XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXMailing Address                     Apt. or Suite No.         MM/DD/YYYY                                     15
                                                                                                                         E TOTAL no. of beneficiaries              9999
    16       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX   XXXXXXXX                                                               Enter number of-                                16
    17        City                                                              State               Zip Code                  Resident individual beneficiaries    9999 17
    18       XXXXXXXXXXXXXXXXXXXXXXXXXXXX   XX     XXXXXXXXXXX                                                                Nonresident individual beneficiaries 9999 18
    19     FGResidency Status          Entity Type                                                                            Other types of beneficiaries         999919
    20                                                                                                                   H Check all that apply:                             20
    21     X Resident              X 1 Decedent's estate           X 6 Grantor type trust                                                                                    21
    22                             X 2 Simple trust                X 7 Bankruptcy estate (Ch. 7)                         X Initial return     X Amended return               22
    23     X Nonresident           X 3 Complex trust               X 8 Bankruptcy estate (Ch. 11)                        X Final return       X Extension                    23
    24                             X 4 Qualified disability trust  X 9 Pooled income fund                                X Composite return                                  24
    25                             X 5 ESBT (S portion only)       X 10 Other:  XXXXXXXXXXXXXX                                                                               25
    26                                                                                                                                                                       26
    27                                                                                                                                                                       27
    28   1   Tax on fiduciary's North Dakota taxable income (from Tax Computation Schedule, line 8)                                       1 99999999999999 28
    29   2   Credit for income tax paid to another state or local jurisdiction (from Schedule CR, line 7)                     2 99999999999999                               29
    30   3   Other credits (Attach Schedule 38-TC)                                                                            3 99999999999999                               30
    31   4   Net tax liability on fiduciary's taxable income.  Line 1 less lines 2 and 3                                                  4  99999999999999                  31
    32   5   Income tax withheld from nonresident beneficiaries (from Schedule BI, line 3)                                                5 99999999999999 32
    33   6   Composite income tax for electing nonresident beneficiaries (from Schedule BI, line 4)                                       6 99999999999999 33
    34   7   Total taxes due.  Add lines 4, 5, and 6                                                                                      7 99999999999999 34
    35                                                                                                                                                                       35
    36       Tax Paid                                                                                                                                                        36
         8   North Dakota income tax withheld from wages and other payments taxable to estate or trust
    37         (Attach Form W-2, Form 1099, and North Dakota Schedule K-1)                                                    8 99999999999999                               37
    38   9   Estimated tax paid on 2022 Forms 38-ES and 38-EXT plus an overpayment, if any, applied from the 2021 return      9 99999999999999                               38
    39     10 Total payments.  Add lines 8 and 9                                                                                     10 99999999999999 39
    40                                                                                                                                                                       40
    41                                                                                                                                                                       41
           11 Overpayment. If line 10 is MORE than line 7, subtract line 7 from line 10 and enter result;
    42         otherwise, go to line 14.  If result is less than $5.00, enter 0                                                      11 99999999999999 42
    43     12 Amount of line 11 to be applied to 2023 estimated tax                                                           12 99999999999999                              43
    44     13 Refund.  Subtract line 12 from line 11.  If result is less than $5.00, enter 0                           REFUND        13 99999999999999                       44
    45                                                                                                                                                                       45
    46     14 Tax due.    If line 10 is LESS than line 7, subtract line 10 from line 7.  If result is less than $5.00, enter 0       1499999999999999 46
    47     15 Penalty      99999999999                Interest     99999999999                      Enter total penalty and interest 15 99999999999999 47
    48     16 Balance due.  Add lines 14, 15, and, if applicable, line 17                                         BALANCE DUE        16 99999999999999 48
    49     17 Interest on underpaid estimated tax (from 2022 Schedule 38-UT)                                                  17 99999999999999                              49
    50                                                                                                                                                                       50
    51       Attach copy of 2022 Form 1041 (including Federal Schedule K-1s) and copy of North Dakota Schedule K-1s                                                          51
    52                                                                                                                                                                       52
    53   I declare that this return is correct and complete to the best of my knowledge and belief.                   *Privacy Act - See inside front cover of booklet.      53
    54     Signature Of Fiduciary                                       Date                                          I authorize the ND Office of State Tax Commissioner to 54
    55                                                                                                       X        discuss this return with the paid preparer.            55
    56     Print Name Of Fiduciary                                      Telephone Number                              This Space Is For Tax Department Use Only              56
    57                                                                                                                                                                       57
    58     Paid Preparer Signature                        PTIN                        Date                                                                                   58
    59                                                                                                                                                                       59
    60     Print Name Of Paid Preparer                                  Telephone Number                                                                                     60
    61                                                                                                                                                                       61
    62                                                                                                                                                                       62
                 Mail to: State Tax Commissioner, 600 E Boulevard Ave Dept 127,
                         Bismarck, ND  58505-0599                                                   NACTPFID
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    66                                                                                                                                                                       66

     FIDUCIARY INCOME TAX RETURN
     NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
     SFN 28707 (12-2022)                                                                                                             FORM 38

                                                                                                                                     2022
A  Tax Year:            Calendar Year 2022 (Jan. 1 - Dec. 31, 2022)
                        Fiscal Year        Beginning                        and ending
B   Name Of Estate Or Trust                                                                                     C     Federal EIN*

    Name And Title Of Fiduciary                                                                                 D    Date Created

    Mailing Address                                                                        Apt. or Suite No.                                                
                                                                                                                E TOTAL no. of beneficiaries
                                                                                                                   Enter number of-                         
    City                                                             State                 Zip Code                   Resident individual beneficiaries     
                                                                                                                      Nonresident individual beneficiaries  
FGResidency Status          Entity Type                                                                               Other types of beneficiaries
                                                                                                                H Check all that apply:
    Resident                1 Decedent's estate          6 Grantor type trust
                            2 Simple trust               7 Bankruptcy estate (Ch. 7)                                  Initial return              Amended return
    Nonresident             3 Complex trust              8 Bankruptcy estate (Ch. 11)                                 Final return                Extension
                            4 Qualified disability trust 9 Pooled income fund                                         Composite return
                            5 ESBT (S portion only)      10 Other:

1   Tax on fiduciary's North Dakota taxable income (from Tax Computation Schedule, line 8)                                        1
2   Credit for income tax paid to another state or local jurisdiction (from Schedule CR, line 7)                      2
3   Other credits (Attach Schedule 38-TC)                                                                             3          
4   Net tax liability on fiduciary's taxable income.  Line 1 less lines 2 and 3                                                   4
5   Income tax withheld from nonresident beneficiaries (from Schedule BI, line 3)                                                 5
6   Composite income tax for electing nonresident beneficiaries (from Schedule BI, line 4)                                        6
7   Total taxes due.  Add lines 4, 5, and 6                                                                                       7
 Tax Paid
8   North Dakota income tax withheld from wages and other payments taxable to estate or trust                         
    (Attach Form W-2, Form 1099, and North Dakota Schedule K-1)                                                       8
9   Estimated tax paid on 2022 Forms 38-ES and 38-EXT plus an overpayment, if any, applied from the 2021 return       9        
10 Total payments.  Add lines 8 and 9                                                                                            10

11 Overpayment. If line 10 is MORE than line 7, subtract line 7 from line 10 and enter result;                                  
    otherwise, go to line 14.  If result is less than $5.00, enter 0                                                             11
12 Amount of line 11 to be applied to 2023 estimated tax                                                              12     
13 Refund.  Subtract line 12 from line 11.  If result is less than $5.00, enter 0                            REFUND              13
                                                                                                                              
14 Tax due.  If line 10 is LESS than line 7, subtract    line 10 from line 7.  If result is less than $5.00, enter 0             14
15 Penalty                                  Interest                                       Enter total penalty and interest      15
16 Balance due.  Add lines 14, 15, and, if applicable, line 17                                        BALANCE         DUE        16
17 Interest on underpaid estimated tax (from 2022 Schedule 38-UT)                                                     17
 
    Attach copy of 2022 Form 1041 (including Federal Schedule K-1s) and copy of North Dakota Schedule K-1s

I declare that this return is correct and complete to the best of my knowledge and belief.            *Privacy Act - See inside front cover of booklet.
Signature Of Fiduciary                                        Date                                    I authorize the ND Office of State Tax Commissioner to
                                                                                                      discuss this return with the paid preparer.
Print Name Of Fiduciary                                       Telephone Number                               This Space Is For Tax Department Use Only

Paid Preparer Signature                         PTIN                       Date

Print Name Of Paid Preparer                                   Telephone Number

     Mail to: State Tax Commissioner, 600 E Boulevard Ave Dept 127,
                 Bismarck, ND  58505-0599                                                           FID

    2022 Form 38
    SFN 28707 (12-2022), Page 2

Enter Name Of Estate Or Trust                                                     Federal Employer Identification Number

Tax Computation Schedule: Tax on fiduciary's taxable income
Part 1 - Calculation of tax
1. Federal taxable income from Form 1041, page 1, line 23, or Form 1041-QFT, line 11                                1
2.  Additions (See instructions) (Attach statement)                                                                 2
3.  Add lines 1 and 2                                                                                               3
4. a.  Interest from U.S. obligations                                                               4a
    b. Net long-term capital gain exclusion (from worksheet in instructions)                        4b
    c. Qualified dividend exclusion                                                                 4c
    d. Other subtractions (See instructions) (Attach statement)                                     4d
    e. Total subtractions. Add lines 4a through 4d                                                                  4e
5.  North Dakota taxable income of fiduciary. Subtract line 4e from line 3                                          5
6.  Tax on amount on line 5 using the 2022 Tax Rate Schedule                                                        6
       •  If resident estate or trust, enter amount from line 6 on line 8. Do not complete lines 7a, 7b, and 7c.
       •  If nonresident estate or trust, complete lines 7a, 7b, and 7c.
7. a.  Fiduciary's income from Part 2, line 11, Column A, less the amount
        from Part 1, line 4a                                                                        7a
    b. Income (loss) reportable to North Dakota from Part 2, line 11, Column B                      7b
    c. Divide line 7b by line 7a. Round to the nearest four decimal places.
       If line 7b is more than line 7a, enter 1                                                     7c
8.  Tax on fiduciary's North Dakota taxable income: If resident estate or trust, enter amount from line 6.
    If nonresident estate or trust, multiply line 6 by line 7c. Enter this amount on page 1, line 1                 8
                                Estates and Trusts
                  2022          If North Dakota Taxable Income is: :
                 Tax Rate      Over       But not over       The tax is:
              Schedule        $   0     $   2,825  . . . . . . . . . . . . . . . . . . . .1.10% of ND Taxable Income
                                 2,825    6,550  . . . $   31.08  plus  2.04%  of the amount over  $  2,825
                                 6,550    10,050 . . . . . 107.07  plus  2.27%  of the amount over   6,550
                               10,050    13,700 . . . . . 186.52  plus  2.64%  of the amount over    10,050
                               13,700 . . . . . . . . . . . . . . 282.88  plus  2.90%  of the amount over    13,700

Part 2 - Calculation of fiduciary's income
          This part must be completed by all estates and trusts
•   Resident estate or trust: Complete Column A only.
•   Nonresident estate or trust: Complete Columns A, B,                                            Nonresident estates or trusts only
    and C. See instructions for how to complete Columns B               Column A                   Column B           Column C
    and C.                                                         Federal return                  North Dakota       Other States
1.  Interest income                                      1
2.  Ordinary dividends                                   2
3.  Business income or (loss)                            3
4.  Capital gain or (loss)                               4
5.  Rents, royalties, partnerships, other estates and
    trusts, etc.                                         5
6.  Farm income or (loss)                                6
7.  Ordinary gain or (loss)                              7
8.  Other income                                         8
9.  Total income. Add lines 1 through 8                  9
10. Portion of amount on line 9 distributed to
    beneficiaries                                        10
11. Fiduciary's income. Subtract line 10 from line 9     11

    2022 Form 38
    SFN 28707 (12-2022), Page 3
Enter Name Of Estate Or Trust                                                            Federal Employer Identification Number

Schedule BI       Beneficiary information
        All estates and trusts must complete this schedule.  Complete Columns 1 through 4 for all beneficiaries. Complete
        Column 5 for a nonresident beneficiary. If applicable, complete Column 6 or Column 7 for a nonresident beneficiary. See
        instructions for the definition of a "nonresident beneficiary," which includes entities other than individuals.

                                                        All Beneficiaries
                                     Column 1                                                        Column 2          Column 3
Bene-   Name and address of beneficiary                    If additional lines are needed,           Social Security   Type of entity
ficiary                                                    attach additional pages                   Number/FEIN       (See instructions)
        Name
   A
        Address                                                             State      Zip Code
        Name
   B                                                                        State         Zip Code
        Address
        Name
   C
        Address                                                             State         Zip Code
        Name
   D
        Address                                                             State      Zip Code

                                All Beneficiaries                     Nonresident Beneficiaries Only
                                Complete Column 4 for   Important: Columns 5 through 7 are for a NONRESIDENT BENEFICIARY only.
                                ALL beneficiaries       See instructions for which beneficiaries to include in Columns 5, 6, and 7.
                                Column 4                Column 5                                    Column 6           Column 7
                                Federal distributive    North Dakota                 North Dakota    Form PWA or       North Dakota
                                share of income (loss)  distributive share of         income tax           Form PWE    composite income
     Beneficiary                                        income (loss)                 withheld       (Attach copy)     tax (2.90%)
                                                                                      (2.90%)
             A
             B
             C
             D
1. Total for Column 4         1                         NA
                                                                                                  NA
2. Total for Column 5                                                                                        NA                NA
                                                       2
3. Total for Column 6. Enter this amount on Form 38, page 1, line 5                 3

4. Total for Column 7. Enter this amount on Form 38, page 1, line 6                                                 4

Schedule CR            Credit for income tax paid to another state or local jurisdiction
Enter the name of the other state in which income tax was paid to the state and/or local jurisdiction
1. Fiduciary's share of total income from page 2, Tax Computation Schedule, Part 2, line 11, Column A        1
2. Portion of amount on line 1 that has its source in the other state (See instructions)                     2
3. Credit ratio. Divide line 2 by line 1 and round to the nearest four decimal places               3
4. Tax on fiduciary's North Dakota taxable income from page 1, line 1                                        4
5. Multiply line 3 by line 4                                                                                 5
6. Amount of income tax paid to the other state and its local jurisdictions (See instructions)               6
7. Credit for income tax paid to another state and/or local jurisdiction. Enter lesser of line 5 or line 6.
 Enter this amount on page 1, line 2                                                                         7
        Important:  Attach a copy of the income tax return filed with the other state and/or local jurisdiction