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                               SCHEDULE K-1 (FORM 60)
                               OFFICE OF STATE TAX COMMISSIONER
                               SFN 28738 (12-2022)
                                                                                                                               2022
                                                                                      Final        Amended
                                                                            Corporation's tax year:
                                                                            Calendar year 2022 (Jan. 1 - Dec. 31, 2022)
 Shareholder's Share of North Dakota Income (Loss),                         Fiscal year: Beginning _________, 2022, Ending _________, 20____
 Deductions, Adjustments, Credits, and Other Items
 
    See separate instructions                                               9.  Employer internship program credit
 Part 1     Corporation information                                         10.  Research expense credit
 A  Corporation's federal EIN                                               11.  a.  Endowment fund credit (Schedule QEC)
                                                                                  b.  Contribution amount (Schedule QEC)
 B  Corporation's name, address, city, state, and ZIP code
                                                                                  c.  Endowment fund credit (ND Schedule K-1)
                                                                                  d.  Contribution amount (ND Schedule K-1)
                                                                            12. Workforce recruitment credit
 Part 2     Shareholder information                                         13. Wages paid to mobilized employee credit
C  Shareholder's SSN or FEIN (from Federal Schedule K-1)                    14.  Nonprofit private primary school credit
                                                                            15.  Nonprofit private high school credit
 D  Shareholder's name, address, city, state, and ZIP code                  16.  Nonprofit private college credit
       (from Federal Schedule K-1)
                                                                            17.  Angel investor credit (for investments
                                                                                   made after June 30, 2017)
                                                                            18.  Automation credit - purchases after 12/31/18
                                                                            19.  Develop. disabled/mentally ill employee credit
 E  What type of entity is this shareholder? ____________________________             Nonresident individual, estate, or trust
                                                                            Part 4
 F  If shareholder is an individual, estate, or trust, shareholder is a:              shareholder: North Dakota income (loss)
        Full-year residentof North Dakota          Part-year     resident
                                                   of North Dakota          20.  Corporation's apportionment factor
        Full-year nonresident of North Dakota
                                                                            21.  Ordinary income (loss)
 G  Is this an eligible nonresident shareholder who
     elected to be included in a composite filing?           Yes         No 22.  Net rental real estate income (loss)
 H  Shareholder's percentage of stock ownership for tax year                23.  Other net rental income (loss)
     (from Federal Schedule K-1) : ____________%
                                                                            24.  Interest income
            All shareholders:                                               25.  Ordinary dividends
 Part 3
            North Dakota adjustments and tax credits
                                                                            26.  Royalties
1.  Interest from U.S. obligations                                          27.  Net short-term capital gain (loss)
2.  Renaissance zone income exemption                                       28.  Net long-term capital gain
3.  New or expanding business exemption                                     29.  Net section 1231 gain (loss)
4.  Renaissance zone:                                                       30.  Other income
    a.  Historic property preservation credit
                                                                            31.  Section 179 deduction
    b.  Renaissance fund organization credit
                                                                            32.  Other deductions
    c.  Nonparticipating property owner credit
                                                                            33.  I.R.C. § 179 property disposition gain (loss)
5.  Seed capital investment credit
                                                                                      All nonresident shareholders: North Dakota
                                                                            Part 5
6.  Agricultural commodity processing                                                 income tax withheld or composite tax paid
     facility investment credit
                                                                            34.  ND distributive share of income (loss)
7.  Biodiesel/green diesel fuel blending credit
                                                                            35.  North Dakota income tax withheld
8.  Biodiesel/green diesel fuel sales equipment
     credit                                                                 36.  North Dakota composite income tax



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2022 Schedule K-1 Instructions for Shareholder
SFN 28738 (12-2022), Page 2

Purpose of form                              Amended Schedule K-1 (Form 60).                Line 4a      Sch. RZ, Part 4, line 7
North Dakota Schedule K-1 (Form 60)          If you receive an amended North Dakota         Line 4b      Sch. RZ, Part 5, line 4
is a supplemental schedule provided by       Schedule K-1 from the corporation, you         Line 4c      Sch. RZ, Part 6, line 6
an S corporation to its shareholders. It     generally must file an amended North           Line 5       Sch. 38-TC, line 3
provides information the shareholders        Dakota income tax return to report the         Line 6       Sch. 38-TC, line 2
may need to complete their North Dakota      revised information. Attach a copy of the      Line 7       Sch. 38-TC, line 4
income tax returns.                          amended Schedule K-1 to your amended           Line 8       Sch. 38-TC, line 5
                                             North Dakota income tax return. If you         Line 9       Sch. 38-TC, line 6a
Resident individual, estate, and             previously elected to be included in a         Line 10      Sch. 38-TC, line 7a
trust. If you are a North Dakota resident    composite filing, and you are not changing     Line 11a     Sch. 38-TC, line 12c
individual, estate, or trust, your entire    that election, no action is required and you   Line 11b     Form 38, page 2,
distributive share of income from the        should retain the amended Schedule K-1                        Part 1, line 2
corporation is subject to North Dakota       for your tax records.                          Line 11c     Sch. 38-TC, line 12c
income tax. You received this schedule                                                      Line 11d     Form 38, page 2,
only to show your distributive share of                                                                    Part 1, line 2
the corporation’s North Dakota statutory     Specific instructions
                                                                                            Line 12      Sch. 38-TC, line 9a
adjustments and tax credits (see Part 3).                                                   Line 13      Sch. 38-TC, line 11
Nonresident individual, estate, or           Part 3                                         Line 14      Sch. 38-TC, line 15
trust. If you are a nonresident individual,  All shareholders–North Dakota                  Line 15      Sch. 38-TC, line 16
                                                                                            Line 16      Sch. 38-TC, line 17
estate, or trust, you are subject to North   adjustments and tax credits                    Line 17      Not applicable
Dakota income tax on your distributive                                                      Line 18      Sch. 38-TC, line 18
share of the corporation’s income that is    The following lists show where to enter 
apportioned and allocated to North Dakota.   an amount from Part 3 of Schedule K-1          Line 19      Sch. 38-TC, line 19
You received this schedule to show your      (Form 60) on the North Dakota income tax 
distributive share of North Dakota income,   return. Use the list corresponding to your   Part 4
gains, losses, and deductions (see Part 4);  return. “Not applicable” in the right-hand   Nonresident individual, estate, 
North Dakota statutory adjustments and       column means that the item does not apply 
tax credits (see Part 3); and North Dakota   and must not be entered on your return.      or trust shareholders only–
income tax withheld or paid on your North                                                 North Dakota income (loss)
Dakota distributive share of income (see     Lines 1–19
Part 5).                                     Form ND-1 filer:                             Line 20
                                             Include the                                  This is for the North Dakota Office of State 
General instructions                         amount from                                  Tax Commissioner’s information only.
The instructions for Parts 3 through 5 of    this schedule    On:
this schedule show where to report the         Line 1         Form ND-1, line 6           Lines 21-33
information from Schedule K-1 (Form 60)        Line 2         Sch. RZ, Part 1, line 18    If you are a nonresident individual, estate, 
on your North Dakota income tax return.        Line 3         Form ND-1SA, line 2         or trust, lines 21 through 33 of Part 4 
                                               Line 4a        Sch. RZ, Part 4, line 7     show your share of the corporation’s 
Tax year. References to a North Dakota         Line 4b        Sch. RZ, Part 5, line 4     North Dakota income, gains, losses, and 
form and line number contained in these        Line 4c        Sch. RZ, Part 6, line 6     deductions that you must report on your 
instructions are references to the form in     Line 5         Sch. ND-1TC, line 4         North Dakota income tax return. Transfer 
use for the 2022 calendar year. However,       Line 6         Sch. ND-1TC, line 3         these amounts to your North Dakota 
if you file your return on a calendar year     Line 7         Sch. ND-1TC, line 6         income tax return as instructed below 
basis, but the corporation files its return    Line 8         Sch. ND-1TC, line 7         based on the type of return you are filing.
on a fiscal year basis, report the amounts     Line 9         Sch. ND-1TC, line 8a        If the full amount of any item is not 
on your return for the year in which the       Line 10        Sch. ND-1TC, line 9a        included in your adjusted gross income on 
corporation’s fiscal year ends. For example,   Line 11a       Sch. ND-1TC, line 15b       your federal income tax return because of 
if the corporation has a fiscal year ending    Line 11b       See instructions to         limitations on the deductibility of a passive 
in February 2023, report the amounts from                       Form ND-1, line 4         activity loss, capital loss, section 179 
the 2022 Schedule K-1 (Form 60) on your        Line 11c       Sch. ND-1TC, line 15b       deduction, or for any other reason, enter 
2023 tax return. The corporation’s tax year    Line 11d       See instructions to         on your North Dakota return only that 
is shown at the top of the schedule.                            Form ND-1, line 4         portion of the item included in your federal 
Composite filing election. If you elected      Line 12        Sch. ND-1TC, line 11a       adjusted gross income.
to include your North Dakota distributive      Line 13        Sch. ND-1TC, line 13
share of income in a composite filing          Line 14        Sch. ND-1PSC, line 4        Attach a statement to your North 
by the corporation, the information            Line 15        Sch. ND-1PSC, line 13       Dakota income tax return explaining 
provided on the schedule is only for your      Line 16        Sch. ND-1PSC, line 22       any difference between an amount 
information. Retain the schedule for your      Line 17        Sch. ND-1TC, line 21        shown on North Dakota Schedule K-1 
tax records. The composite income tax          Line 18        Sch. ND-1TC, line 22        (Form 60) and the amount reported on 
paid by the corporation satisfies your North   Line 19        Sch. ND-1TC, line 23        your North Dakota income tax return.
Dakota income tax filing and payment                                                      Form ND-1 filer (nonresident only):
obligations with respect to your North       Form 38 filer:
Dakota distributive income from the          Include the                                  Include the
corporation. If you later choose to revoke   amount from                                  amount from    On Schedule ND-1NR,
your composite filing election and file your this schedule    On:                         this schedule: Column B:
own North Dakota income tax return,            Line 1         Form 38, page 2,              Lines 21-23  Line 6
follow the instructions to Parts 3 through 5                    Part 1, line 4a             Lines 24-25  Line 2
to transfer the amounts from the schedule      Line 2         Sch. RZ, Part 1, line 18      Line 26      Line 6
to your return.                               Line 3            Form 38, page 2,            Lines 27-29  Line 4
                                                                Part 1, line 4d             Line 30      Line 8
                                                                                            Lines 31-32  Line 6
                                                                                            Line 33      Line 4



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2022 Schedule K-1 Instructions for Shareholder
SFN 28738 (12-2022), Page 3

Form 38 filer (nonresident only):          Line 35                                      Line 36
Include the    On Tax Computation          This is the amount of North Dakota income    If you elected to include your North Dakota 
amount from    Schedule, Part 2,           tax withheld by the corporation from your    distributive share of income (loss) in a 
this schedule: Column B:                   North Dakota distributive share of income.   composite filing, this is the amount of 
  Lines 21-23  Line 5                      Enter this amount on your return as          North Dakota composite income tax paid 
  Line 24      Line 1                      follows:                                     on your behalf by the corporation. For 
                                                                                        more information, see “Composite filing 
  Line 25      Line 2                        If an individual, enter on Form ND-1,    election” on page 1 of these instructions.
  Line 26      Line 5                        line 26.
  Lines 27-28  Line 4                                                                   Note: If you later choose to file your own 
  Line 29      Line 4 or 7                   If an estate or trust, enter on Form 38, North Dakota income tax return, you may 
  Line 30      Line 8                        page 1, line 8.                            claim this amount as a tax payment on 
  Lines 31-32  Line 5                        If a partnership, enter on Form 58,      your return. Attach a copy of the North 
  Line 33      Line 4 or 7                   page 1, line 4.                            Dakota Schedule K-1 (Form 60) to your 
                                                                                        return to support the amount claimed.
Part 5                                       If an S corporation, enter on Form 60, 
                                             page 1, line 5.
Nonresident shareholders only
                                           Attach a copy of North Dakota 
Line 34                                    Schedule K-1 (Form 60) to your 
This is the net amount of your North       return. 
Dakota distributive share of income (loss) 
from the corporation. Do not enter the 
amount from this line anywhere on your 
return. It is for your information only.






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