Form 58 Booklet Fillable
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(from Federal Schedule K 1) 1 000000 on line 14 100% North Dakota partnership 57 01 15 and 57 38 42 and will be 57 38 01 21 57 38 01 25 57 38 1 04 through 57 38 1 08 and N D 57 38 1 and N D Admin Code 81 03 09 57 38 30 5 Enter the allowable credit on Composite filing method in the next Composite filing method on page 3 for facility investment tax credit filed for: Forms 701 328 1243 individualtax@nd gov items distributable to partners Multistate partnership N D Admin Code references are to the North Dakota Administrative Code which contains North Dakota s rules N D C C references are to the North Dakota Century Code which contains North Dakota s statutes nonresident member for passthrough entity Office of State Tax Commissioner Property property owner tax credit Questions 701 328 1247 Questions 701 328 1258 Schedule FACT $1 000 or more the partnership was required to $5 00 whichever is greater for the month $500 000 Also starting January 1 2013 an ( 0322) and enter the result in Column 7 (2) If "Yes " check applicable box: (3 22%) (3 22%) (as reportable in Part 6 of North Dakota (attach (but no more than $8 000) by 25% and enter (Col 2 Col 1) (Columns 1 through 5) (Columns 6 through 8) (except holidays) (Form 58 page 2) (Form 58 page 3) (Form 58 page 5) (Form 58) (Form 58) (Form 58) if it is the last one to be issued by (Form 58) the partnership must provide (Form 58) to your return (frequently asked (gross amount less related expenses) (If an amended return enter total taxes due from line 3 of previously filed return) (less related expenses) from all sources within (LLC) that is a disregarded entity for federal (loss) (or extended due date) but the tax due is not (or extended due date) of the return (or fraction of a month) during which the (see instructions) (see Investment partnership below for (See pg 8 of instr ) (Tax Department) to discuss matters (tax due) whichever applies If there (without extension) of Form 58 to avoid 01 24 The partnership is allowed no more 1 22 of this schedule on the applicable lines of 1 Federally exempt income from non ND state 1 Federally exempt income from non North Dakota state and local bonds and foreign securities 1 Form 58 1 Income tax withheld from nonresident individual partners (from page 5 Schedule KP line 3) 1 Inventories 1 1 Partner s amount from Schedule KP Column 5 1 1 Total for Column 5 1 10 Allocable income (less related expenses) reportable to 10 Balance due Add lines 8 and 9 BALANCE DUE 10 10 Sales delivered or shipped to North Dakota destinations 10 10 Supplier (wholesaler) biodiesel or green diesel fuel tax credit 10 10 Supplier biodiesel or green diesel fuel tax credit 1065 B) in its entirety 11 a Sales shipped from North Dakota to the U S Government 11a 11 Add lines 8 9 and 10 Enter result in Column 6 11 11 Seller (retailer) biodiesel or green diesel fuel tax credit 11 11 Seller biodiesel or green diesel fuel tax credit 12 a Geothermal credit after 12/31/08Part 1 Partnership information 12 Energy device tax credits: 12 Total sales (Add lines 9 through 11b) 13 Certified North Dakota nonprofit development corporation tax credit 13 Certified North Dakota nonprofit development corporation tax credit 13 13 Sum of factors (Add lines 7 8 and 12 in Column 3) 14 a Employer internshipprogram tax credit 14a 14 Employer internship program tax credit 15 a Microbusiness tax credit 15a 15 Microbusiness tax credit 16 a Research expense tax credit 16a 16 Research expense tax credit 17 a Endowment fund tax credit 17 a Endowment fund tax credit 17a 18 a Workforce recruitment tax credit 18a 18 Workforce recruitment tax credit 19 Credit for wages paid to a mobilized employee 19 19 Credit for wages paid to mobilized employee 2 Buildings and other fixed depreciable assets 2 Buildings and other fixed depreciable assets 2 2 Composite income tax for electing nonresident individual partners (from page 5 Schedule KP line 4) 2 Professional service partnership only: 2 Schedule FACT 2 State and local income taxes deducted on federal partnership return in calculating its ordinary income (loss) 2 2 Total for Column 6 2 2% biodiesel or green diesel blend ( B2 ) that 20 Angel fund investment tax credit 20 Angel fund investment tax credit 20 2005 include eligible costs incurred before 2012 calendar year 2013 Federal Form 1065 (or 1065 B) 2013 Form 58 2013 Form 58 page 2 2013 Form 58 page 3 2013 Form 58 page 4 2013 Form 58 page 5 2013 Partner s Instructions for North Dakota Schedule K 1 (Form 58) Page 2 2013 Partnership Income Tax 2013 tax year on which the credit is based 2013 the lifetime limit on the total credits 2014 return 21 Housing incentive fund tax credit 21 Housing incentive fund tax credit 21 22 Automation tax credit 22 NEW! Automation tax credit 22 23 a Guaranteed payments from Federal Form 1065 (or 1065 B) Schedule K 23a 23 Partnership's apportionment factor 24 Ordinary income (loss) 25 Net rental real estate income (loss) 25% of the tax due 26 Other net rental income (loss) 27 Guaranteed payments 28 Interest income 29 Ordinary dividends 3 above Certain individuals as specifi ed in 3 Allocable income (less related expenses) 3 Depletable assets 3 Depletable assets 3 3 Interest from U S obligations 3 Interest from U S obligations 3 Interest from U S obligations 3 3 Schedule K 3 Total for Column 7 Enter this amount on Form 58 page 1 line 1 3 3 Total taxes due Add lines 1 and 2 30 Royalties 31 Net short term capital gain (loss) 32 Net long term capital gain (loss) 33 Net section 1231 gain (loss) 34 Other income (loss) 35 Section 179 deduction 36 Other deductions 38 ND distributive share of income (loss) 39 North Dakota income tax withheld 4 Interest from U S obligations included 4 Land 4 Land 4 4 Renaissance zone business or investment income exemption: 4 Renaissance zone income exemption 4 Schedule KP 4 Total for Column 8 Enter this amount on Form 58 page 1 line 2 4 40 North Dakota composite income tax 41 ND 42 Total 45% and enter the result on this line 5 Add lines 2 3 and 4 5 5 New or expanding business exemption 5 New or expanding business income exemption 5 New or expanding business income exemption 5 5 Other assets (Attach schedule) 5 5 tax years The total credits allowed for all 5% of the tax due for each additional month 5% of the unpaid tax or $5 00 whichever is 58 Partnership income tax return 6 Amount of line 5 to be applied to 2014 estimated tax 6 Apportionable income (loss) Subtract line 5 from line 1 6 6 Gain from eminent domain sale 6 Gain from eminent domain sale 6 Gain from eminent domain sale 6 6 is zero or less enter zero in Column 8 See 6 Rented property (Annual rental multiplied by 8) 6 600 E Boulevard Ave Dept 127 600 East Boulevard Ave Dept 127 7 a Renaissance zone: Historic property 7 Apportionment factor from Schedule FACT line 14 7 7 Refund Subtract line 6 from line 5 If result is less than $5 00 enter 0 REFUND 7 Renaissance zone tax credits: 7 Total property (Add lines 1 through 6) 7 7704(b) of the Internal Revenue Code that 8 Multiply line 6 by line 7 8 8 Schedule KP Form 58 The partnership 8 Seed capital investment tax credit 8 Seed capital investment tax credit 8 8 Tax due If line 3 is more than line 4 subtract line 4 from line 3 If result is less than $5 00 enter 0 8 Wages salaries commissions and other compensation 8:00 a m to 5:00 p m 9 Agricultural commodity processing 9 Agricultural commodityprocessing facility investment tax credit 9 9 Gross receipts or sales less returns and allowances 9 9 Penalty 9 Professional service partnership only: Guaranteed payments A 2013 Form 58 Partnership Income Tax A composite filing method is available to a composite income tax for the partner a composite return filed by the partnership a contribution to the North Dakota Housing A copy of all North Dakota Schedule K 1 a copy of North Dakota Schedule K 1 a credit equal to five cents per gallon for A credit is allowed for making a qualified A credit is allowed to a primary sector a credit rate that is dependent on the tax year a disregarded entity for federal income tax a Employer internshipprogram tax credit 14a a farming and ranching LLC with the North a fiscal year beginning in the 2013 a For projects approved before August 1 2013 a For projects approved before August 1 2013 a For projects approved before August 1 2013 4a a Geothermal energy device tax credit devices installed after December 31 2008 12a a Gross sales price or amount realized 25a a letter containing the following: (1) Name a loss the composite tax is zero a manner which fairly distributes all of the a Microbusiness tax credit 15a a nonworking interest in the production will a North Dakota distributive share of income A North Dakota Schedule K 1 (Form 58) a partnership corporation or other entity a partnership in which interests in it are either A partnership is not subject to North A partnership may but is not required to A partnership must withhold North Dakota A partnership or corporation partner a partnership with one or more eligible A Partnership's federal EIN A professional service partnership is a a Renaissance zone: Historic propertypreservation or renovation tax credit 7a a seller means a person who acquires the a separate North Dakota extension may be A statement explaining the basis for A statement on which each item of a statement showing the calculation of the A tax due must be paid in full with the return A tax exempt organization partner A This return is a Total allocable income from all sources (net of related expenses) 24a Accounting activities activities activity manufacturing activity or any other add equipment to its North Dakota facility to Add the result (from step 2) to the portion additional tax liability) or to represent the additional years through the 2014 tax year address Address Address Address Address Address Address Address address FEIN etc in the top portion of adjusted gross income adjustments and tax credits adjustments and tax credits that may affect the adjustments credits and other items Admin Code 81 03 09 09 Expenses must administration of North Dakota tax laws After completing Form 58 complete North Dakota Schedule K 1 (Form 58) for the partners after December 31 2008 after December 31 2008 Enter the amount Ag commodity investment tax credit Agency for more information All of the information on Form 58 and its all of the Section 179 deduction all of the Section 179 deduction passed All partners All Partners All Partners ALL partners all partners If more than one Schedule KP All partners North Dakota All partnerships must Complete Columns 1 through 5 for EVERY partner All partnerships must complete Schedule K All partnerships must complete the applicable Allocable (nonbusiness) income allocable to North Dakota and enter the allocated to a state other than North allocated to the state where the services allocation under N D C C 57 38 1 04 allowed an income tax credit for purchasing allowed as a deduction from gross allowed no more than $10 000 of tax credits allowed to a taxpayer was increased to allowed under the North Dakota renaissance Also an employer is not required to withhold Alternatively a payment may be sent with Amended amended 2013 return below amended Federal Form 1065 (or 1065 B) amended federal partnership return with the amended North Dakota Form 58 amended North Dakota Schedule K 1 (Form 58) Amended return Amended return Mark this circle if this amended return the amount credited to Amended schedule If a partnership fi les an Amended Schedule K 1 (Form 58) If amount (in step 1 above) is allocable outside amount for all of the schedules on that one amount from the partner s Federal amount if any (from step 1) by the amount invested during the 2013 tax year by amount less than 3 22% of the distributive amount of the fee will be provided during amount of the partner s distributive share of amount of the tax due is not paid with the amount reported in Column 2 does not agree with the amounts from North Dakota Schedule K 1 to amounts: An eligible partner may elect to be included an error on its 2013 Form 58 the partnership an estimated payment for the 2014 tax year an exception to this condition); and An extension of time to file Form 58 may be an extension of time to file Form 58 was an I R C Section 179 property an individual who meets conditions 1 through An unused credit may be carried over up to and (4) Statement that the payment is a 2013 and 12 in the corresponding column and 42 in the amounts entered on the and 42 will affect the preparation of your North and allocated to North Dakota based on the and any I R C 179 property disposition and deducted in calculating the partnership s and Designation of Representative with the and identifying number and it may file a composite return regardless and local bonds and foreign securities and mark the circle under Form PWA and payment obligations of the eligible and showing the calculation of the amount and tax credits and the composite income tax paid on them If and to respond to Tax Department notices and without North Dakota and without North Dakota; and you previously filed a North Dakota income angel fund certified before January 1 2013 Angel fund investment tax credit angel fund may not invest its funds in real Angel fund tax credit another partnership and the partnership is another passthrough entity the member may any gross income from sources in North applicable circle If the partnership uses a applicable North Dakota income tax on their applicable to the royalty owner If the royalty applicable) of your return for more information Application of overpayment to 2014 applied for by filing Form 101 Application applied from the 2012 return; instead enter applied may not be changed after the return applies Special transitional rules that apply apply apply: apportioned and allocated to North Dakota If Apportionment factor (Divide line 13 by 3 0; however if line 7 8 or 12 of Column 1 is zero apportionment factor from Schedule FACT apportionment factors that may affect the approval to use the composite fi ling method April 15 2014 if filing for the 2013 Apt or Suite No are a partnership corporation or other entity are readily tradable on a secondary market are summarized in the July 2013 edition as a disregarded entity for federal income as a reasonable salary for personal services as required As you prepare to file your 2013 Form 58 please read the instructions in this booklet Assembling a paper return assist you in transferring the amounts from Association (Ginnie Mae) nor from a federal at least a 5% blend ( B5 ) that meets ASTM at the highest marginal income tax rate Attach a complete copy of the 2013 Form 1065 or 1065 B (including Federal Schedule K 1s) Attach a copy of all North Dakota Schedule K 1s (Form 58) attach a copy of the amended federal Attach a statement describing the device a Attach a statement explaining the Attach a statement identifying the specific Attach a statement to your North Dakota attach additional pages Partner attach additional schedules as needed to list attached statement attached to Federal Form 1065 Schedule K attachments in the following order: attachments is confidential by law and cannot August 1 2013 the income exemption authorization applies only to the individual Authorization to Disclose Tax Information authorizes the Tax Department to contact automate a manufacturing process The automation machinery or equipment under Automation tax credit Average value at original cost of real and tangible b Contribution amount on which the credit was based 17b b Cost or other basis plus expense of sale 25b b Endowment fund contribution adjustment b For projects approved after July 31 2013 b For projects approved after July 31 2013 b For projects approved after July 31 2013 4b b Geothermal credit before 1/1/09 b Geothermal energy device tax credit devices installed before January 1 2009 12b b Number of eligible employees whose 12th month of employment ended in 2012 18b b Number of eligible interns hired in 2013 14b B Partnership's name (legal) B Partnership's name (legal) C Federal B Partnership's name address city state and ZIP code b Portion of line 23a paid for services performed everywhere by all partners 23b b Portion of line 24a that is allocable to North Dakota b Qualifying new investment 15b b Renaissance zone: Renaissance fund b Renaissance zone: Renaissance fund organization investment tax credit 7b b Research expense tax credit purchased from another taxpayer 16b Balance due banks and other entities formerly subject to base period research expenses The credit is basis and attached to Form 58 be applied for nor does the Office of State be attributed to the nonbusiness income in be charged Interest on the tax due will be be completed and given to: be given to others except as provided by be included in a composite return the be made to the North Dakota Commerce be provided by the Office of State Tax be sent directly to the preparer ) become subject to North Dakota income tax becomes $26 00 Before completing lines 1 through 10 on this page complete Schedule FACT Schedule K and Schedule KP before January 1 2009 Before you file Before you file Form 58 11 began in the 2013 calendar year begin Enter the credit on this line Attach Beginning behalf by the partnership you must file a North below thresholds specified in the law between an amount shown on North Dakota biodiesel or green diesel fuel begin The biodiesel or green diesel fuel it is allowed biodiesel or green diesel fuel it is allowed a Biodiesel or green diesel fuel sellertax credit Biodiesel or green diesel fuelsupplier tax credit Bismarck ND 58505 0599 Bismarck ND 58505 0599 blending biodiesel or green diesel fuel having Box 1 Ordinary business income (loss) Box 1 Taxable income (loss) from passive Box 10 Net section 1231 gain (loss) Box 11 Other income (loss) Box 12 Section 179 deduction Box 13 Other deductions (In the case of an Box 2 Net rental real estate income (loss) Box 2 Taxable income (loss) from other Box 20 box 20 of the Federal Schedule K 1 include Box 3 Other net rental income (loss) Box 3 Qualifi ed dividends Box 4 Guaranteed payments Box 4a Net capital gain (loss) from passive Box 4b Net capital gain (loss) from other Box 5 Interest income Box 6a Ordinary dividends Box 7 Royalties Box 8 Net short term capital gain (loss) Box 9 Other (Include only those items Box 9a Net long term capital gain (loss) business both within and without North Business code no Business code number business for purchasing new or used business for purposes of the agricultural business for purposes of the seed capital business within North Dakota during the by a general partner or an authorized by entering the total taxes due from the By marking the circle the partnership c Biomass solar or wind device credit c Biomass solar or wind energy device tax credit 12c C corporation C c Depreciation allowed or allowable (excluding I R C Section 179 deduction) 25c C Federal C Partner's SSN or FEIN (from Federal Schedule K 1) c Portion of line 23b paid to nonresident individual partners for services performed in c Qualifying new employment 15c c Renaissance zone: Nonparticipating c Renaissance zone: Nonparticipatingproperty owner tax credit 7c c Total compensation paid during the eligible employees' first 12 months of c Total compensation paid to eligible interns in 2013 14c calculate the amount to enter on the calculate the penalty and interest amounts and calculated at the rate of 12% per year calculated for a partner is reported in Column calculating ordinary income (loss) calculating the gain or loss include calculating the tax due under the composite calendar year Calendar year 2013 (Jan 1 Dec 31 2013) Calendar year 2013 (Jan 1 Dec 31 2013) calendar year Note: Use the 2012 Form 58 if calendar year; or cancel the transaction carefully The instructions will help you prepare an accurate and complete return On carried to six case the exemption amount is limited to the certain conditions see Form PWA for certified angel fund on or after January 1 Certified ND nonprofi t development certified North Dakota nonprofi t development Certified North Dakota nonprofit development charged at the rate of 12% per year from the charges a fee for its service none of which Check our FAQs circle if this is an LLC that is registered as circle in the lower right hand corner of page 1 claim this amount as a tax payment on Form closely describes the industry in which the Column 1 Column 1 lines 7 8 and 12 in the Column 2 Column 2 Column 3 Column 3 Column 3 Column 4 Column 4 Column 5 Column 5 Column 6 Column 7 Column 8 Column 6 Column 6 by 3 22% ( 0322) and enter the Column 6 Worksheet Column 7 Column 8 Column B: Columns 1 and 2 Commerce Department it is allowed a tax commercial domicile outside North Dakota Commissioner a minimum penalty of $500 Commissioner Instead of a paper check or Commissioner The Extension circle on commodity processing facility investment companies mark the Yes circle Otherwise company (LLC) company the angel fund is not eligible for compensation paid during the first 12 months compensation paid to eligible interns during complete a North Dakota income tax return complete and file North Dakota Form 500 Complete and provide a corrected Complete Column 6 for each nonresident Complete Column 8 for each nonresident Complete copy of Form 1065 (or 1065 B) Complete Federal Form 1065 (or Complete Form 58 as Complete Items A through J at Complete Items A through J atthe top of page 1 of Form 58 Complete line 4 on page 1 of Form 58 Complete line 5 (overpayment) or line 8 Complete lines 1 through 10 on complete lines 1 through 3 on page 1 of Complete Part 4 for only a nonresident Complete Part 5 for a nonresident individual Complete Part 6 only for a partner that is Complete Schedule FACT Complete Schedule FACT on page 2 Complete Schedule K 1 if required Complete Schedule K on page 3 of Complete Schedule KP on page 5 of Complete Schedules FACT K and KP Complete this column for complete this schedule Complete Column 6 if partner is a nonresident individual or tax exempt organization completed 2013 Form 58 EXT Partnership completed 2014 Form 58 ES Partnership completed a Form PWA enter the amount completed; do not enter the item on the return completely installed completes the first 12 consecutive months completing completing lines 1 through 10 on completing lines 1 through 10 onpage 1 of Form 58 Composite fi ling method Composite fi ling method 3 composite filing Composite filing method procedure The composite income tax composite income tax (If the North Dakota Composite return Composite return election If you are a composite return filed by the partnership composite return filed by the partnership by Composite return Mark this circle if one composite return the amount shown on this composite return The composite income tax consecutive months of employment ending in constitutes the partner s election to be construction in progress Contact the North Dakota Housing Finance Contents Contribution amount on which the credit was based 17b contribution to a qualified endowment fund in contribution to the Housing Incentive Fund copy) corporation investment tax credit corporation investment tax credit corporation is a corporation that files corporation multiply the total amount paid Corporation partners Correcting a previously fi led return 3 Correcting a previously filed corresponding column corresponding combined amount for all corresponding line of this part in the corresponding lines of Schedule FACT country country where the partnership does not have a filing requirement 11b credit credit equal to 10% of the costs to adapt or credit equal to 20% of the eligible cost of new Credit for wages paid to a mobilizedemployee credit is allowed in each of five tax years credit is allowed in the tax year in which title credit is equal to 20 percent of the cost of the credit of $10 000 For details see N D C C credits and other items distributable to its D Business code no d I R C Section 179 deduction related to property that was passed through to partners 25d D Partner's name address city state and ZIP code Dakota a copy of that other state s Dakota adjustment or tax credit (from Dakota and are subject to North Dakota Dakota distributive share of income Include Dakota distributive share of income It also Dakota distributive share of income shown on Dakota during its 2013 tax year A 2013 Dakota during the tax year complete Dakota Enter the credit on this line Attach Dakota for the tax year Dakota Housing Finance Agency Dakota income tax Instead the partners are Dakota income tax is withheld from them Dakota income tax purposes If an individual Dakota income tax purposes Mark the Dakota income tax purposes must be the Dakota income tax return if you are required Dakota income tax return to report and pay the Dakota income tax return to report the changes Dakota income tax withheld from their Dakota individual income tax return you may Dakota it is allowed a credit equal to 3% Dakota Office of State Tax Commissioner Dakota partnership include on the applicable Dakota resident individuals estates and Dakota Schedule K 1 (Form 58) from Dakota Schedule K 1 (Form 58) to your return Dakota Schedule K 1 forms to its partners Dakota Schedule K 1 to show your North Dakota Secretary of State Dakota statutory adjustments and tax credits Dakota statutory adjustments and tax credits that Dakota Tax Return This is not an automatic Dakota that is required to fi le Federal date (or extended due date) a penalty equal date (or extended due date) but the full Date business Date business started date of Form 58 Notification of whether date or the date the return was filed date) of the return dates of the fiscal year Use the 2013 Dear Taxpayer decimal places deductibility of a passive activity loss capital deduction was passed through to the partners Deductions Adjustments Credits and Other Items deductions or tax credits are allowed in deductions that are allowed as a deduction delay or prevent the processing of this form Department Department for approval of the purchases derived detailed list of the costs of acquisition and details Withholding is not required if: determination of adjusted gross determine North Dakota apportioned income determine the partner s distributive share of device installed before January 1 2009 device on property it owns or leases in North Disclosure is mandatory Failure to provide disclosure of a Federal Employer Identification discuss this return with the paid preparer disposition For purposes of Disposition of I R C Section 179 disposition on Schedule K line 24 Disregard this line if the credit is from a distributable to partners (All partnerships must complete this schedule) distributions made by the partnership to distributive share is a loss the composite distributive share of distributive share of income (loss) from the distributive share of income (loss) from the distributive share of income (loss) in a distributive share of income and is reported distributive share of income from Form 58 distributive share of income if it certifi es that distributive share of North Dakota income divide line 13 by the number of factors (on lines 7 8 and 12) showing an amount greater than dividends from foreign securities and from Do not enter on this line interest income Do not include interest from U S obligations Does not have any North Dakota income does not have to be given to a North Dakota does not have to withhold North Dakota Doing business as name (if different from legal name) dollar amount if 50 cents or higher For dollar If rounding drop the cents if less Download forms Download these forms from our web site at www nd gov/tax due date due date (excluding extensions) of the return due date (or extended due date) the due is paid with the return no penalty will due on this page during its 2013 tax year during the 2013 tax year by 30% and enter the during the 2013 tax year on which the credit E Date business E File (MeF) platform is gaining in popularity Last year about 52 percent of Form 58 E mail E mail your E What type of entity is this partner? Each nonresident individual estate or Each partner to which a share of a North each partnership or limited liability company Effective January 1 2013 the North Dakota EIN * either does not impose an income tax or elect to not have income tax withheld from its elected to be included in a composite elected to be included in a composite return Electing large partnership For an electing Election If an eligible partner agrees to election is made the election and the amount Electronic filing for the Form 58 (Partnership Income Tax Return) through the Modernized electronic payment service electronically through an Automated Clearing elects to have his or her distributive eligible income attributable to the expanded Eligible partner An eligible partner is an Eminent domain gain employees whose first 12 months of employer identification number (FEIN) of employer identification number (FEIN) of the employer identification number from page 1 Employer internship program taxcredit employment during the 2013 tax year on employment ended in 2012 employment ending in 2012 18c enable it to sell diesel fuel having at least a Enclose a check or money order made Enclose a copy of the IRS audit report or the Ending endowment fund in North Dakota during the Endowment fund tax credit ends For example if you file on a calendar Energy device tax credits Enter name of partnership Enter name of partnership Enter name of partnership Enter name of partnership Enter number of Enter on this line a research credit that you Enter on this line all interest income from Enter on this line the amount from Enter on this line the amount from Enter on this line the amount from Enter on this line the amount of the credit Enter on this line the taxable portion of a gain Enter on this line the total interest and Enter on this line the total taxes measured by Enter the allowable credit on this line enter the amount from the 2013 Form 58 EXT Enter the amount of credit for a biomass Enter the amount of credit for a geothermal Enter the amount of North Dakota composite Enter the amount of North Dakota income Enter the amount paid with the 2013 Enter the business code number from the Enter the date the business started from Enter the full name address and partner s Enter the legal name of the partnership on Enter the name address and federal Enter the name and address of the partner Enter the partner s North Dakota distributive Enter the partner s ownership percentage as Enter the partner s profit and loss percentages Enter the partner s share of each amount Enter the partner s share of the partnership s Enter the partnership s apportionment factor Enter the partnership s apportionment factor Enter the partnership s name current Enter the same code letter shown in Column 3 Enter the social security number or federal Enter the total number of partners Also enter Enter total penalty and interest entered on the applicable line(s) of Part 4 entered on the return in dollars and cents or entering the applicable code letter as follows: entity entity filing this return is a limited liability entity the applicable rate will depend on entity treated like a partnership or corporation Entity type Code letter equal to 10% of the compensation paid to the equal to 25% of the first $100 000 of excess error and claim a refund of the overpayment estate and trust partners complete Estate E estate or a real estate holding company If an estate or trust partner estate or trust partners; and estate or trust you must report to North Dakota estate or trust you must report to North Dakota Estimated tax paid on 2013 Forms 58 ES and 58 EXT plus any overpayment applied from 2012 return Estimated tax payment Estimated tax payment 2 Estimated Tax Payment Voucher Estimated tax payments etc shown on the North Dakota Schedule Every partnership doing business in North example $25 36 becomes $25 00 and $25 50 Except as provided under Exceptions 1 Except for costs incurred before January 1 Exception 1: Professional service Exception 2: Allocable (nonbusiness) Exception 3: Interest from U S obligations Exception to withholding A partnership Exception: Complete the Column 6 Exempt organization O Exempt Organizations exemption exercise of eminent domain expanding business income exemption under expansion of an existing building in which expected that there will be a tax balance due expected to be due on Form 58 To make explanation ) 8 extended due date of the return without Extension Extension Extension interest and Prepayment of tax Extension interest If Form 58 is fi led on extension is not obtained but additional Extension Mark this circle if a federal or Extension of time to fi le 2 Extension of time to file Extension Payment Voucher on or before the extension period The Extension circle on extension there must be good cause to F Check all that apply: F If partner is an individual estate or trust partner is a: FACT) but is allocated within or without factor Factor factor amounts from the North Dakota factor from Schedule FACT line 14 and enter factor The services performed by factors from Form 58 Schedule FACT Farming/ranching Farming/ranching partnership Mark this Federal distributive Federal EIN federal employer identification number of federal extension has been obtained prior to Federal extension If an extension of time to Federal Form 1120S; and the Trust entity Federal Schedule K 1 In Column 1 enter fictitious or assumed name (which in most file an amended return There is no special file Form 58 after receiving a thirty day file the federal partnership return is obtained file their own North Dakota income tax return filed 2013 Form 58 See Correcting a Filed by an LLC Filed by an LLC Mark this circle if the filers chose to file through MeF If you have used e file in the past I hope you will continue files one return called a composite return filing Form 40) See the instructions to filing Form 58 The extension period for state filing method The Form 58 serves as the fill a hard to fill position in North Dakota Final Final return Final return Mark this circle if this is the Final schedule Mark the Final circle at Financial institution tax repeal financial institution tax was repealed and fiscal year enter the beginning and ending Fiscal year filers The tax year for North Fiscal year: Beginning 2013 and ending Fiscal year: Beginning 2013 Ending 20 following items from the partner s Federal following steps: follows: follows: For a partnership other than an electing for all tax years for any other purpose To expand the for completing For disposition(s) of I R C Section 179 property enter the North Dakota apportioned amounts: for Extension of Time to File a North For guidance on how to complete lines 1 For investments made in a North Dakota for Item H(2) Mark the No circle for Item for less than 21 days during the tax year For lines 25a through 25d multiply the For nonresident individual partners only see instructions to For only a nonresident individual partner For Other deductions from box 13 For purposes of calculating the gain or loss for for resale to a consumer at a retail location for services performed within North Dakota 9 For tax years 2013 and after the tax rate for For tax years 2014 and after the defi nition of for the partners see page 9 For zone projects approved on or after foreign securities and bonds Form 101 Application for extension of time to file a North Dakota Form 1041 elects an alternative reporting Form 1041 or in lieu of filing Federal Form 1065 B Schedule K line 7 Form 1065 must be completed on a pro forma Form 1099 or W 2 must also file one with the Form 38 fi ler (nonresident only): Form 38 filer: Form 38 page 2 Part 1 Form 40 filer: Form 40 Form 58 or Form 60 whichever Form 58 Form 58 Form 58 after it is filed the partnership must Form 58 EXT and 2013 Form 58 ES plus any Form 58 EXT Partnership extension payment voucher Form 58 EXT payment Form 58 filer: Include the amounts from lines Form 58 for the total withholding reported Form 58 However the partnership may Form 58 Instructions Form 58 must be filed within ninety days after Form 58 on which it lists the name and Form 58 only if the partnership s tax year Form 58 Page 1 Items A J 4 Form 58 Page 1 Lines 1 10 9 Form 58 Partnership return Form 58 PV Partnership return payment voucher Form 58 Schedule K lines 1 through 22) Form 58 see page 5 Form 58 see page 7 Form 60 filer: form and line number contained in these form for this purpose See How to prepare an Form ND 1 fi ler (nonresident only): Form ND 1 filer: Form ND 1 line 4a Form North Dakota Office of State Tax Commissioner Form PWA Passthrough entity withholding adjustment Form W 2s) Disregard this line if the credit forms must be enclosed with Form 58 along fraction of a month) during which the from a mutual fund attributable to the fund s from a passthrough entity from all business and investment interests from gross income in calculating adjusted from line 6 of Form PWA in Column 7 from North Dakota source income and are not from other than the partnership or any from Schedule FACT Column 2 lines 7 8 from Schedule FACT line 14 from Schedule FACT line 14 from securities of the Federal Home Loan from state income tax by federal statute from the applicable distributable amount from the disposition of property due to the from the distributive share of North Dakota from the Office of State Tax Commissioner from the partnership is taxable under federal from this schedule: from this schedule: Column B: from this schedule: On: from this schedule: On: from this schedule: On: from this schedule: Schedule Part 2 from U S obligations fuel from a wholesale supplier or distributor full amount on line 7 (refund) On an Full year nonresident of North Dakota Full year resident of North Dakota Part year resident fully paid with the return a penalty equal to G Is partner included in a composite return? Yes No G TOTAL number of partners gain (loss) gain (loss) included in box 20 by the gains losses and deductions that are included in gains losses and deductions that you must gas production in North Dakota constitute General General instructions 2 General instructions for completing Form 58 4 generally has three years from the later of the geothermal biomass solar or wind energy go to line 8 If result is less than $5 00 enter 0 Go to our web site: go to www ndtaxpayment com Link2Gov goes to the State of North Dakota The governments exempt from federal income greater for the month the return was due plus greater must be paid gross income for federal income tax gross income for federal income tax purposes Guaranteed payments for other than Guaranteed payments for services Guaranteed payments for services only guidance on how to calculate the amount H Partner's share of profit and loss: H(1) if the partnership is not a professional has more than seven partners complete and Has nonbusiness income as defi ned under Has one or more nonresident individual have received North Dakota Schedule K 1 to held during the tax year highest individual income tax rate (3 22% for House (ACH) credit transaction or online Housing incentive fund credit Housing incentive fund tax credit How to prepare an amended 2013 return However if this is an amended return do not However the following exceptions apply: I declare that this return is correct and complete to the best of my knowledge and belief * Privacy Act Notice See inside front cover of booklet I invite you to let us know what you think we can do to improve these forms and I Partner's ownership percentage: % I R C 179 property dispositions included in I R C 761(a)(1) and does not file a federal I R C Section 179 property disposition identification number (FEIN) for identification purposes Enter the federal Identify the entity type of the partner by identifying number identifying number as shown on the partner s identifying the net nonbusiness income if a partnership files an amended federal If a partnership needs to correct an error on If a partnership paid too much tax because of If an extension of time to file Form 58 If an item of nonbusiness income is if any of the net nonbusiness income If any tax due is not paid by the due date If applicable complete Column 7 or Column 8 for a nonresident individual partner only If applicable the amount shown on this line If Form 58 is filed on or before its due date If Form 58 is filed on or before the due If Form 58 is not filed on or before its due If Form 58 is not filed on or before the if it carries on investment activity or derives If it is because of changes the partnership If paying by paper check or money If the calculation of any amount on lines 24 If the full amount of any item is not included If the Internal Revenue Service (IRS) changes If the nonresident individual partner If the partner is a limited liability company If the partner is a nonresident individual and If the partner is an individual estate or trust If the partnership conducted all of its If the partnership conducted its trade or If the partnership conducted qualifi ed research If the partnership employs extraordinary If the partnership has a partner If the partnership has an item of nonbusiness If the partnership has ONLY individual If the partnership hired an eligible college If the partnership holds an interest in one or If the partnership installed a qualifying If the partnership invested in a qualified If the partnership is a licensed seller of If the partnership is a licensed supplier of If the partnership is a partner in another North If the partnership is a professional service If the partnership is a publicly traded If the partnership is certified as a If the partnership made a charitable If the partnership pays someone other than If the partnership publicly operates under a If the partnership purchased membership If the partnership qualified for the new or If the partnership received a North If there are any North Dakota adjustments or If there is an overpayment on line 5 the If you are a nonresident individual estate or If you are a North Dakota resident individual If you are a partnership corporation or other If you elected to include your North Dakota If you have any questions need assistance or want additional forms visit our web site at IMPORTANT: All partnerships must complete the applicable portions of this schedule in a composite return regardless of the In addition to any penalty interest must be In addition to the North Dakota Schedule K 1 in and the tax on it calculated under in Column 7 Schedule KP Form 58 The in Column 8 of Schedule KP of Form 58 In compliance with the Privacy Act of 1974 in determining the amount to enter on Part 4 in February 2014 report the amounts on your in income gains losses deductions and other in North Dakota For details see N D C C in North Dakota it is allowed a tax credit in paid dues to or made a contribution to a in the amount on line 1 4 In the case of a nonresident member that is in which it first conducted qualifi ed research in which it holds an interest in which the return was due plus 5% of in your adjusted gross income on your federal Incentive Fund was extended for two Include the amount Include the amount Include the amount Include the amount Include the amount On Schedule ND 1NR Include the amount On Tax Computation Include the gain (loss) from Include the nonbusiness gain or loss from the Include the portion of dividend income include them in the balance due on Form 58 included in a composite return Multiply the included in the amount on line 1 2 included in the amount on line 1 3 included in the composite return Includes: including Federal Schedule K 1 forms income income (loss) income (loss) income (loss) from the partnership income ) income and pay any tax due on it income and verify if the partner has fi led a income attach a statement to the partner s Income for Electing Large Partnerships income from a real property interest in North income from sources in North Dakota Income from state local and income gains losses and deductions in a income gains losses and deductions that are income If the partnership treated any part income in calculating adjusted income is less than $1 000; or income of its nonresident individual partners income producing factor A professional income removed from the distributable income subject to allocation income subject to allocation the partnership income tax income tax at the rate of 3 22% ( 0322) income tax from the distributive share of income tax law If you have North Dakota income tax law the North Dakota portion of that income tax on the partner s North Dakota income tax paid on your behalf by the income tax purposes and must file Form 58 if income tax purposes enter the owner s income tax purposes or a nominee on Federal income tax refund or repurchase agreement income tax regardless of whether any North income tax return income tax return (using Form 40) to report the income tax return as instructed below based on income tax return because of limitations on the income tax return explaining any difference income tax return if you are required to fi le one income tax return must be attached If income tax return These instructions will income tax return with the other state income tax returns income tax These entities will now file Income tax withholding from income that were incurred by the partnership indicate whether the partner is included in a Indicators individual estate or trust partner individual estate or trust partner See the Individual I Individual income tax individual income tax return North Dakota individual income tax return see the remainder individual income tax return This is for your individual or tax exempt organization individual partner who elected to be individual partners for personal services individual trust or estate partner individual who elected to include your share of individual who is the settlor of a grantor individual who: Individuals and Tax individualtax@nd gov information information information about each partner In the case information obtain the guideline Income Tax information on our web site at: information only information only information see N D C C 57 38 01 8 information that partners will need to Initial return Initial return Mark this circle if this is installation and the date the device was instructions instructions for instructions for Instructions for instructions for more information on whether or Instructions for North Dakota Schedule K 1 instructions generally refers to the form to be instructions so that we can serve you better instructions to Column 8 instructions to Item H on page 4 for more instructions to Schedule KP Column 6 for Interest Interest Calculate the interest amount as Interest from U S obligations interest from which is specifi cally exempted interest is calculated at the rate of 1% interest payable on a tax due shown on intern For details see N D C C 57 38 interns hired during the 2013 tax year invested in real estate or a real estate holding investment in a North Dakota angel fund investment in the same kinds of securities Investment partnership A partnership investment reporting form received from investment tax credit multiply the total Is a multistate partnership i e it carries Is a nonresident of North Dakota; and is an overpayment on line 5 enter the is calculated on the partners year end is distributed is filed If this is an amended return do not is from a passthrough entity is needed complete lines 1 through 4 on is required under state law so the Office is the amount of North Dakota income tax is treated as a partnership for federal income is treated like a C corporation partnership is treated like a partnership for North Dakota It also shows your share of the partnership s it as an estimated payment toward its 2014 It carries on business or derives gross It does not apply to the firm if any shown in it is allowed a tax credit equal to 5% of the it is automatically accepted as an extension of It is required to file a 2013 Form 1065 it may make on a year to year basis The it meets the above conditions for filing it will file any return and pay any tax required Item A Item B Item C Item D Item E Item F Item G Item H Item H on page 4 Item H(1) and enter the type of profession Item I Item J Items A and B Items A J items are shown in Part 4 of North Dakota items You also must attach a copy of the its related expenses J Is this partnership a partner (or member) in another partnership or limited liability company? If "Yes " attach a K 1 (Form 58) received from the other K 1 If the partner is a single member large partnership enter the sum of the last return to be filed in North Dakota by this law accounting medicine or any other legal residency status of the partner for North liability company (LLC) and is treated as liability company that is classified as a limitations One limitation applies if a zone Limited liability company (LLC) A limited limited liability company and is treated Line 1 Line 1 Sch SA line 4 Line 10 Line 10 Line 10 Line 10 Sch ND 1TC line 6 Line 11 Line 11 Line 11 Line 11 Sch ND 1TC line 7 Line 12 Line 12a Line 12a 12c Line 12a Geothermal device installed Line 12a Sch ND 1TC line 14b Line 12b Geothermal device installed Line 12c Biomass solar or wind device Line 13 Line 13 Line 14 Line 14 Line 14 line 14 and enter the result in Column 6 Line 14 Sch ND 1TC line 8a Line 14a Enter the allowable credit on this Line 14b Enter the number of eligible Line 14c Enter on this line the total Line 15 Line 15 Line 15 Line 15 Sch ND 1TC line 9a Line 15a Enter the allowable credit on this Line 15b Enter on this line the amount of Line 15c Enter on this line the amount Line 16 Line 16 Line 16 Sch ND 1TC line 10a Line 16a Line 16b Line 17 Line 17a Line 17a Line 17a Enter the allowable credit on this Line 17a Form 38 page 1 line 3 Line 17a Sch ND 1TC line 12 Line 17b Line 17b Line 17b Enter on this line the amount Line 17b See instructions to Line 17b See instructions to Line 18 Line 18 Line 18 Line 18 Sch ND 1TC line 13a Line 18a Enter the allowable credit on this Line 18b Enter the number of eligible Line 18c Enter the total compensation Line 19 Line 19 Line 19 Line 19 Sch ND 1TC line 15 line 2 Line 2 Line 2 Sch SA line 3 Line 20 Line 20 Line 20 Line 20 Sch ND 1TC line 11a line 20c Line 21 Line 21 Line 21 Line 21 Sch ND 1TC line 19 Line 22 Line 22 Line 22 Line 22 Sch ND 1TC line 20 Line 23 Line 23 Line 23 only applies to a professional service partnership see instructions Line 23a Enter the total guaranteed line 23a that was made to individual partners Line 23b Enter the portion of the amount on Line 23c Enter the portion of the amount Line 24 Line 24 applies only to a multistate partnership see instructions Line 24a Enter the total allocable income line 24a that is allocable to North Dakota Line 24b Enter the portion of the amount on Line 25 Line 25 applies to all partnerships see instructions line 28 Line 28 Line 1 Line 29 Line 2 line 3 Line 3 Line 3 Form 38 page 2 Part 1 Line 3 Form ND 1 line 7 Line 3 Sch SA line 11 Line 30 Line 5 Line 30 Line 6 Line 33 Line 4 or 7 Line 34 Line 8 Line 34 Line 8 Line 37 Line 4 Line 37 Line 4 or 7 Line 38 Line 38 Line 39 Line 39 Line 4 Line 40 Line 40 Line 41 Line 42 line 4a Line 4a Line 4a Line 4a Sch RZ Part 1 line 19a Line 4a Sch RZ Part 1 line 19a Line 4a Sch RZ Part 1 line 19a Line 4b Line 4b Line 4b Sch RZ Part 1 line 19b Line 4b Sch RZ Part 1 line 19b Line 4b Sch RZ Part 1 line 19b line 4d Line 5 Line 5 Line 5 Form 38 page 2 Part 1 Line 5 Form ND 1SA line 2 Line 5 Page 1 line 9 Line 6 Line 6 Line 6 line 6 by the same percentage used to Line 6 Not applicable Line 6 Not applicable Line 6 Sch SA line 16 Line 7a Line 7a Line 7a Sch RZ Part 4 line 7 Line 7a Sch RZ Part 4 line 7 Line 7a Sch RZ Part 4 line 7 Line 7b Line 7b Line 7b Sch RZ Part 5 line 4 Line 7b Sch RZ Part 5 line 4 Line 7b Sch RZ Part 5 line 4 Line 7c Line 7c Line 7c Sch RZ Part 6 line 6 Line 7c Sch RZ Part 6 line 6 Line 7c Sch RZ Part 6 line 6 Line 8 Line 8 Line 8 Sch ND 1TC line 4 Line 8 Sch TC line 12 Line 9 Line 9 Line 9 Sch ND 1TC line 3 Line 9 Sch TC line 15 line anywhere on your return It is for your line if the credit is from a passthrough entity line Include the nonbusiness portion on line is the amount of North Dakota composite lines 1 10 Lines 1 2 Lines 1 2 Not applicable Lines 1 2 Not applicable Lines 1 22 Lines 1 and 2 lines 1 through 14 However if all Lines 12a 13 Not applicable Lines 12b 13 Lines 12b 13 Not applicable Lines 14 16 Form 38 page 1 line 3 Lines 18 22 Form 38 page 1 line 3 Lines 23a through 23c apply only if the Lines 24 27 Line 5 Lines 24 27 Line 6 Lines 24 37 Lines 24 through 37Income and loss items Lines 24a and 24b apply only if the lines 24a and 24b the partnership must attach Lines 25a through 25d apply only if the Lines 28 29 Line 2 Lines 3 through 5 Lines 31 32 Line 4 Lines 31 33 Line 4 Lines 35 36 Line 5 Lines 35 36 Line 6 Lines 7 through 22 Lines 8 11 Form 38 page 1 line 3 lines of Schedule K the adjustments credits Loss % loss from which is subject to allocation under loss section 179 deduction or for any other losses and deductions that are apportioned machinery and equipment approved by the Mae) and Government National Mortgage Mail Form 58 and all required attachments to: Mail to: Mailing address mailing address on the second line If make an entry on this line make estimated tax payments of income tax Mark all applicable circles as follows: mark No A publicly traded partnership is mark No If the Yes circle is marked Mark the Amended circle at the top of the Mark the Amended return circle at the mark the applicable circle to indicate the mark the part year resident status In the case marking the applicable circle may affect the preparation of the North Dakota may arise during the processing of the may be assessed means a person who distributes the biodiesel means an individual who is a nonresident Medicine meets ASTM specifications For this purpose meets both of the following: member limited liability company and is method under the federal income tax microbusiness by the North Dakota Microbusiness tax credit million per calendar year To participate a Mobile workforce exclusion for Monday through Friday money order the balance due may be paid Month Day Year more details see N D C C 57 38 59 3 more information more information more information In addition to completing more other partnerships or limited liability Mortgage Corporation (Freddie Mac) Federal Multiply each amount shown on Form 58 multiply the amount in Column 6 by 3 22% Multiply the amount on Form 58 Schedule K Multiply the remaining distributive multiplying by the apportionment factor must be postmarked on or before the due must be used by a partnership to provide must file an amended Form 58 for the same must submit a payment with Form 58 for must take this into account when calculating N D Admin Code 81 03 09 03 N D C C 57 38 01 27 The partnership is N D C C 57 38 01 33 Application must N D C C 57 38 1 04 through 57 38 1 08 N D C C 57 38 30 5 N D C C ch 40 57 1 enter the exempt NAICS code list found on the Offi ce of Name and address Name and address of partner If additional lines are needed National Mortgage Association (Fannie ND 1 line 28 Attach a copy of the North ND composite income tax ND distributive share of income ND income tax withheld ndTax Need help? New or expanding business incomeexemption new or used machinery and equipment to newsletter which is available online at no North Dakota adjustments or tax credits on NoH (1) Is this a "professional service partnership" as defined under N D C C Section 57 38 08 1(3)(a)? NoI Is this a publicly traded partnership as defined under I R C Section 7704(b)? nonbusiness income Nonbusiness income is not apportioned using nonbusiness income is shown along with nonbusiness income portion on this nonbusiness income subject to allocation Nonfi ler penalty If a partnership does not Nonresident nonresident individual Nonresident Individual and Nonresident individual and taxexempt Nonresident individual estate or Nonresident individual estate or trust Nonresident individual estate or trust Nonresident individual only Nonresident individual only Nonresident individual only Nonresident individual only If you have a Nonresident individual or Nonresident individual or tax exempt Nonresident individual or taxexempt nonresident individual partner s amount in Nonresident individual partners nonresident individual partners during the Nonresident Individual Partners Only nonresident individual partners These nonresident individual who elected to include nonresident individuals North Dakota North Dakota North Dakota North Dakota North Dakota North Dakota North Dakota 10 North Dakota 23c North Dakota addition adjustments North Dakota adjustments North Dakota apportionment factor amounts North Dakota as provided under N D C C North Dakota Commerce Department The North Dakota distributive share of income of North Dakota do not enter it anywhere on North Dakota extension does not have to North Dakota extension If a federal North Dakota factors North Dakota For this purpose a supplier North Dakota income (or loss) In the case of North Dakota income of an eligible partner North Dakota income tax from wages paid to North Dakota income tax must be withheld North Dakota it is allowed a tax credit equal North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Office of State Tax Commissioner North Dakota Partnership Income Tax Return North Dakota Schedule K 1 (Form 58) North Dakota Schedule K 1 (Form 58) North Dakota Schedule K 1 (Form 58) is North Dakota Schedule K 1 (Form 58) must North Dakota Schedule K 1 forms North Dakota Schedule K 1 only to show your North Dakota sources North Dakota subtraction adjustments North Dakota tax credits North Dakota uses the federal employer Not applicable Not applicable Not applicable not be increased or decreased not have the same tax year enter the amounts not required to file your own North Dakota not send cash not you have to file a North Dakota return Note: A C corporation is a corporation Note: Any reference to another North Dakota Note: If any portion of the net nonbusiness Note: If you later choose to file your own North Note: The partnership is required to report Note: The terminology Not applicable in the Note: Use the 2012 Form 58 if the notice to file by the Office of State Tax notify the partnership of any penalty and Number (FEIN) or social security number Number of partners Number/FEIN Obtain a blank 2013 Form 58 Obtain a federal extension obtained from another taxpayer through a obtained in one of the following ways: obtained See Extension of time to fi le on obtained the tax due may be paid by the of a distributable item of income from of a month) except for the month in which of a nonresident individual partner only the of an electing partner is multiplied by the of an estate or trust partner only the full year of compensation paid for qualifying new of credit for a geothermal device installed of employees are not a material incomeproducing of employees reported on Federal Form 1065 (If the of employment For details see N D C C of Federal Form 1065 (or 1065 B) of Federal Schedule K 1 only include of Form 58 next to the signature area This of Form 58 see page 5 of Income Tax Update the tax practitioner of is treated as a nonbusiness asset the gain or of North Dakota of North Dakota income of North Dakota income If the partnership of North Dakota or a business entity with a of partnership; (2) Partnership s FEIN; (3) of Schedule KP of Form 58 of State Tax Commissioner can determine of State Tax Commissioner or by going to our of the changes for you to consider as you prepare your 2013 Form 58 One important item of the contribution made to a qualified of the costs of acquisition and installation of the date the return is filed or the extended of the exempt income Attach a statement of the non North Dakota source income is of the partners consist of only North of the previously filed original or amended of these instructions for how to transfer the of time to file Form 58 is obtained and it is of whether it has income or a loss for the tax Office Office of State Tax Commissioner Office of State Tax Commissioner 600 E Blvd Ave Dept 127 Office of State Tax Commissioner For more oil and gas royalty income Oil and gas royalty payments based on oil and on any tax due from the due date of the on behalf of one or more eligible partners on excess qualified expenses over $100 000 at on its trade or business activity both within on line 23b that was made to nonresident on or before the regular due date To do so on qualified research expenses in excess of on Schedule KP See the instructions to on the corresponding line of Part 4 lines 24 on the Form 58 filed for the tax year An on the North Dakota return that you fi le for on this form is required under N D C C on where to include the factor information from one of its partners or an employee of the only include deductions that are only North Dakota income only one of them and include the combined or 2013 Form 1065 B U S Return of or 2013 Form 58 ES or any overpayment or audits the federal partnership return or or before the extended due date and any tax or from North Dakota during the tax year or green diesel fuel from a terminal in North or if the IRS makes any changes to the or its political subdivisions If any portion or limited liability company (filing as a or loss reportable on Schedule KP and or more nonresident individual partners have or not the partner actually deducted all of it or privilege taxes measured by income paid or S corporation enter the code letter for that or tax exempt organization partner only or the date the return was actually fi led in or the filing of the amended federal return or the IRS made to the partnership s or trust complete lines 1 through 14 of order make it payable to ND State Tax order) together at the top center of Form 58 ordinary income (loss) Include franchise organization investment tax credit organization only organization partner only organization partner only organization you have received North original due date of the return to the earlier Other items other partnership S corporation trust OTHER THAN an individual estate Other types of partners Other: over $500 on Form 58 Schedule KP overpayment applied from the 2012 return Overpayment If line 4 is more than line 3 subtract line 3 from line 4 and enter result; otherwise owner is a partnership or other passthrough Ownership Page 1 page 1 of Federal Form 1065 (or 1065 B) page 1 of Form 58 page 1 of Form 58 page 1 of Form 58 must be marked to indicate page 1 of Form 58 see page 9 page 1 of Form 58 See the instructions to page 1 you will notice a section Special Reminders In this section we highlight some page 2 for more information page 4 paid at the rate of 1% per month (or fraction paid during the eligible employees fi rst 12 Paid preparer signature Date Part 1 Part 2 Part 2 Partner information Part 3 Part 3 Part 3 All partners ND adjustments and tax credits Part 3 lines 3 through 5 Part 3 lines 7 through 22 Part 4 Part 4 Part 4 Part 5 Part 5 Part 5 Part 6 Part 6 Part 6 Partnership or corporation partner only Part II in the case of certain corporations part or all of your distributive share of income particular entity type Partner partner actually deducted all of it partner changed his or her legal residency to partner Except as provided below multiply partner If you are a nonresident individual Partner information partner only partner only partner only North Dakota income (loss) Partner s Instructions for North Dakota Schedule K 1 (Form 58) partner; and partners partners as reported on Federal Form 1065 partners on page 2 for more information Partners Only Partner's Share of North Dakota Income (Loss) partners These items may be applicable to partners Under this method a partnership partners who elect to be included in it partnership partnership Partnership and corporation partnership before the Tax Department partnership derives most of its income partnership Do not enter the amount from this partnership does not have to obtain prior partnership for federal income tax purposes partnership If the partnership is a partnership If you made this election you are Partnership income tax Partnership information partnership is optional and is a choice that partnership mark the Yes circle for partnership mark the Yes circle Otherwise partnership marked Yes to Item H on partnership may elect to apply part or all of partnership must submit a payment with Partnership on the left hand side of the page Partnership or corporation Partnership or corporation partner If you Partnership P partnership return an amended North Dakota partnership return must file a 2013 Form 58 partnership return) must be used for North partnership s activity in North Dakota These Partnership s address and phone number; Partnership s apportionment factor partnership s apportionment factor from partnership s apportionment factor from partnership s calculation and reporting of partnership s expenses to its business and partnership s federal return the partnership partnership s fiscal year began in the partnership s return It also authorizes partnership s taxable year began in the 2013 partnership shown on the partner s Federal partnership sold exchanged or disposed of partnership that engages in the practice of partnership that made guaranteed partnership to prepare the return the paid partnership) partnership: Partnershippartners Partnership's tax year: passed through to the partner passthrough entity passthrough entity withholding and composite Passthrough withholding and payable to: ND State Tax Commissioner Do payment is exempt from the withholding payment of the income tax calculated on it payments are not apportioned but are payments for other than personal services payments for services performed by payments from Federal Form 1065 payments) by adding the following two Payroll Payroll factor Penalty and interest Penalty and interest 2 penalty and interest charges However if penalty but extension interest will apply see Penalty Calculate the penalty amount as penalty is equal to 5% of the tax due or penalty may not exceed 25% of the tax due per month (or fraction of a month) on the percentage may differ from the partner s percentage used to determine the partner s performed Do not include any guaranteed performed in North Dakota are excluded performed within North Dakota performed within North Dakota by the periods that may apply personal property used in the business Exclude personal services multiplied by the pertaining to its 2013 Form 58 with the Phone EIN/SSN/PTIN Print name of paid preparer Please assemble Form 58 and its required portion of line 5 to be applied on line 6 If this portion of the building The other limitation portion of the partnership s business income portions of Schedule FACT preparation (Tax Department notices will not preparation of your North Dakota income tax preparation of your North Dakota income tax preparer also must sign and date the return Preparer authorization check off preparer pertaining to math errors or return preparer s authorization the partnership must preparer to receive a refund check to bind preparer who signed it To do so mark the Prepayment of tax due If an extension preservation/renovation tax credit previously filed 2013 Form 58 page 1 previously filed return on page 3 for more primarily engages in wholesale or retail sales Print name of general partner Phone For Tax Privacy Act Notification processing and related refund or payment profession in which the capital or the services Professional service partnership professional service partnership calculate Professional service partnershipguaranteed payments profi t or loss percentage ) Profit % project primarily consists of a physical property property and employment For details see Property factor Column 1 property for which an I R C Section 179 provided in the partnership agreement provided in the partnership agreement (This provided to you by the partnership to show your provides a substantially similar exclusion provides that a taxpayer may exclude no more Publicly traded partnership Publicly traded partnership A publicly Purchased research expense credit purchases by all taxpayers is limited to $2 Purpose of schedule purposes ) purposes enter the owner s name address purposes is the same length as the federal qualified expenses plus an additional credit qualified investments made during the tax qualifying new investment in property made questions) questions: rate of 3 22% unless you elected to include it in reason enter on your North Dakota return only reason(s) for filing the amended return received by an individual for services recertification recruitment methods to hire an employee to regardless of where the services were regardless of whether or not the regular due date of Form 58 regulations removal or inclusion of net nonbusiness Renaissance fund organizationinvestment tax credit Renaissance zone exemption(Projects approved after 7/31/13) Renaissance zone exemption(Projects approved before 8/1/13) Renaissance zone historic propertypreservation tax credit Renaissance zone income Renaissance zone nonparticipatingproperty owner tax credit report on your North Dakota income tax return reported on your North Dakota income tax Reporting federal changes Reporting federal changes 3 representative of the partnership request a North Dakota extension Form 101 Required forms required income tax on them Required supporting statements required to complete lines 1 through 14 of requirement requirement if it reports each unitholder with requirement or the amount of the payment is Research expense tax credit resident individual estate or trust if there are resident individual estate or trust is subject Resident individual estate or trust partner Resident individual partners resident or full year nonresident status will responsible for reporting and paying any result in Column 8 If the amount in Column Result must be result on the corresponding line of Part 4 result on this line return return return return return return return and paid the tax return However if you and the partnership do return is being filed to correct a previously return leave Column 7 blank and see the Return must be filed by a partnership that return or IRS notice return purposes was reduced to 3 22% return remains delinquent must be paid This return remains delinquent not to exceed return the penalty is equal to 5% of the return to the earlier of the extended due right hand column of the following lists means Rounding of numbers Numbers may be royalties to a nonresident royalty owner with royalty payments if the person making the Ryan Rauschenberger Ryan Rauschenberger Tax Commissioner S corporation S sale assignment or transfer For details see Sales Sales factor Sales shipped from North Dakota to purchasers in a state or foreign same as the tax year used for federal income satisfies the North Dakota income tax filing Sch K line 1 Sch K line 10a Sch K line 11a Sch K line 12a Sch K line 13a Sch K line 13b Sch K line 14a Sch K line 15 Sch K line 16 Sch K line 17 Sch K line 18 Sch K line 2a Sch K line 2b Sch K line 3 Sch K line 4a Sch K line 4b Sch K line 4c Sch K line 5 Sch K line 6 Sch K line 7 Sch K line 8 Sch K line 9 Sch SA line 5 Sch TC line 13 Sch TC line 14 Sch TC line 16 Sch TC line 17 Sch TC line 18 Sch TC line 19 Sch TC line 21 Sch TC line 22 Sch TC line 23 Sch TC line 24 Sch TC line 3 Sch TC line 5 Sch TC line 8 schedule Schedule FACT Schedule FACT (or Schedule CR Part II if Schedule FACT 5 Schedule FACT as follows: Schedule FACT Calculation of North Dakota apportionment factor Schedule FACT Calculation of North Dakota Apportionment Factor Schedule FACT include the apportionment Schedule FACT line 14 Schedule FACT line 14 and enter the result Schedule K Schedule K 1 Schedule K 1 Schedule K 1 Schedule K 1 (Form 1065 B): Schedule K 1 (Form 1065) Part III: Schedule K 1 (Form 58) and the amount Schedule K 1 (Form 58) for a nonresident Schedule K 1 (Form 58) from the partnership Schedule K 1 (Form 58) Part 6 lines 41 Schedule K 1 (Form 58) to the partners Schedule K 1 9 Schedule K 1 enter the code letter for the Schedule K 1 If the partner is a single Schedule K 1 on your 2013 North Dakota Schedule K 1 Part III boxes 1 through 13 Schedule K 1 Partner s share of North Dakota income (loss) deductions Schedule K 1 shows your share of these items Schedule K 1 Unless you are a nonresident Schedule K 5 Schedule K All income of a North Dakota Schedule K and Schedule KP before Schedule K continued Schedule K line 20c by the apportionment Schedule K line 24 Schedule K line 24 on page 7 for more Schedule K line 4 or from Federal Schedule K lines 1 and 2 by the same Schedule K of Form 58 Schedule K Total North Dakota adjustments credits and other Schedule K Total North Dakota adjustments credits and other items Schedule K) is distributed Schedule KP Schedule KP Schedule KP 7 Schedule KP and Schedule K 1 (Form 58) for Schedule KP Column 6 Schedule KP Column 7 Schedule KP Column 8 Schedule KP must be completed to provide Schedule KP Partner information Schedule KP Partner information Schedule ME line 13 Attach Schedule ME schedule must show the partner s distributive Schedule RZ Schedule RZ Schedule RZ Part 7 line 1c Attach Schedule RZ Part 7 line 1h Attach Schedule RZ Part 7 line 4 Attach Schedule RZ Part 7 line 5 Attach Schedule RZ Part 7 line 6 schedule will depend on the type of partner section for more information securities (or bonds) issued by North Dakota securities (or bonds) of state and local securities from which the interest was See Composite filing method on page 3 for See N D Admin Code 81 03 01 1 06 for See N D C C 57 38 40 for other time See Schedule FACT instructions beginning on page 5 of the 2013 Form 58 Booklet See separate instructions See the instructions to North Dakota See the instructions to Part 5 line 38 of these See the Office of State Tax Commissioner s See Withholding from nonresident individual Seed capital investment tax credit send a check or money order along with a Separately apply for a North Dakota service partnership service partnership does not include one that services of employees are a material incomeproducing set up in North Dakota it is allowed a credit share may be withheld if the partner meets share of income (loss) share of income (loss) from Form 58 share of North Dakota income (loss) and share of North Dakota income included share of the income gains losses deductions share of the partnership s North Dakota income share of the partnership s North Dakota statutory shares of the partnership s income reportable show your share of the partnership s North showing the calculation of the exempt shown on Form 58 Schedule K lines 3 shown on Form 58 Schedule K lines 7 shown on the credit approval letter received shown on the Federal Schedule K 1 shown on the partner s Federal Schedule shown on the partner s Federal Schedule K 1 shows your share of the partnership s North Signature of general partner Date I authorize the ND Office of State Tax Commissioner to Signatures Social Security solar or wind energy device Some royalty owners will not see any North source Special Reminders Special Reminders 1 Specifi c line Specific line instructions 4 specifications The blending must be done in Speech/hearing impaired Staple all documents (except check or money started Starting in 2014 payments of oil and gas Starting with the 2013 tax year wages starting with the tax year in which sales of State State and local income taxes State and local income taxes deducted in State Capitol 16th Floor state extension of time to file the return was state law Information about the partners State Tax Commissioner s website at State Zip Code State Zip Code State Zip Code State Zip Code State Zip Code State Zip Code State Zip Code State Zip Code state) enter that name on the second line of statement listing the name and federal employer identification number of the other entity(entities) states must be recorded or registered with the student under a qualifying internship program subject to North Dakota income tax if all of subtract the amounts for that asset before Subtract the net nonbusiness income Tax Commissioner Tax Commissioner have to be notified that a tax credit multiply the total amount invested tax credits and other items from the partnership tax credits on Form 58 Schedule K lines 1 Tax Department tax Do not include interest income from Tax due tax exempt organization Tax exempt organization If you are a taxexempt Tax exempt organization only The North tax is zero ) No North Dakota adjustments tax liability To make the election enter the tax paid on the partner s distributive share tax purposes (as indicated on the federal tax purposes enter the owner s name and tax purposes is not subject to this withholding tax purposes Use the 2013 Form 58 if the tax return you must file an amended North tax withheld from the partner s North Dakota Tax year tax year and must issue amended North tax year skip lines 1 through 13 and enter tax year; instead the withholding amount taxable income is taxable under North Dakota taxable income you must file a North Dakota taxable year beginning after the employee Taxpayer Bill of Rights Taxpayer Bill of Rights by contacting the Office taxpayer must file an application form with TDD 800 366 6888 than $3 000 of credits for all tax years than $500 000 of eligible income derived than 50 cents and round up to the next whole Thank you that a federal extension has been obtained that an extension has been obtained that elects out of the partnership rules under that fi les Federal Form 1120; an S that portion of the item included in your federal that section that tax became subject to the North Dakota that the item does not apply to the return being that the partnership shares with the that would be included in the that you need to complete your North Dakota The 15th day of the 4th month following The 2013 Form 58 must be filed no later than: the 2013 tax year (as shown on their 2013 The 2013 tax year is the first of three tax the 2013 tax year) to determine the partner s the 2014 Form 58 The amount in Column 5 includes interest the amount in Column 6 is $1 000 or more the amount of North Dakota income tax the amount of the total taxes due from line 3 the amount to enter on line 27 (guaranteed The amount withheld for a partner is reported the amounts from the 2013 North Dakota the apportionment factor (from Schedule The apportionment factors are used to the Commerce Department the composite fi ling method see The composite return and the partnership s the corporation the credit certificate received from the North The credit is allowed in each of fi ve tax The credit is equal to 45% of the total The credit may be claimed in the first The distributive share of North Dakota the due date (excluding extensions) for filing the eligible biodiesel or green diesel fuel the end of the tax year if fi ling for the expected tax balance due may be paid the extension is accepted or rejected will the factor information shown in Part 6 lines 41 the FEIN or social security number may the fi rst return filed in North Dakota by the the final determination of the IRS changes the first line of the name and address area the following conditions apply: The following forms are needed to complete Form 58: The following forms may be needed: the following to Form 58: The income tax credit allowed for making The individual has no other income from The individual is a nonresident of North The individual s state of residence The individual worked in North Dakota The information to be included in the the installation is completed For more the law are not eligible for this exclusion For the name and address area the name on the first line and the complete the next year s estimated tax (line 6) may The nonresident individual partner the North Dakota distributive share of income the number of each type of partner The Office of State Tax Commissioner will the paid preparer section of the signature area the partner is a single member limited the partner s amount in Column 5 by the the partner s correct North Dakota taxable the partner s Federal Schedule K 1 as the partner shown on the partner s Federal the partner with a copy of the Partner s the partners themselves must be the primary The partnership has an item of the partnership in any way (including any The partnership is a professional service the partnership is not required to fi le an The partnership may authorize the North the partnership must attach a statement to the partnership must indicate this in the the partnership to the partner the preparation of the partners North Dakota the preparer to answer any questions that the preparer to respond to questions and The purpose of this schedule is to show the the result However if the property disposed the result on this line Attach a copy of the The return must be signed and dated the return to contact the Tax Department the return was due The same tax year used for federal income the schedule to your North Dakota income tax the tax due for each additional month (or The tax due must be paid by the due date the tax was due on any tax due that remains the tax year in which sales of the eligible the tax year in which the partnership s tax year the taxable year began in the 2012 calendar the top of page 1 of Form 58 see the top of the North Dakota Schedule K 1 the total composite income tax reported on the transaction with an option to continue or the type of entities that own the passthrough the type of return you are filing The use of the composite filing method by a Then click on Electronic Payment Then complete Schedule FACT Therefore the electing partners do not have to these items in a composite return filed on your they may be rounded to the nearest whole this amount on Form ND 1 line 28 Attach This authorization automatically expires on This authorization does not authorize the this booklet to contact us by phone e mail or in writing This is the net amount of your North Dakota this line this line includes your share of the partnership s this line the total credit amount shown on This requirement does not apply to actual this same information on a separate statement this schedule this year To learn more about the MeF option go to our web site at www nd gov/tax through 14 of Schedule FACT see N D C C through 22 complete this part for all partners through 22 on the corresponding lines of through 3 below multiply the corresponding through 37 through 37 of Part 4 was affected by the through 5 on the corresponding lines of through 57 38 1 08 do not include the through Link2Gov Corporation a national through to the partner regardless of whether Tiered partnership time is needed to complete and file Form 58 time to file Form 58 If this applies a separate to 40% of the contribution up to a maximum to 5% of the tax due or $5 00 whichever is to any taxing authority including a foreign to complete Schedule FACT (or Schedule CR to do so this year And if you have not used e file I encourage you to consider using MeF to enter in Column 6 if any of the following to inquire about the status of the return s to line 10 for payment options to North Dakota to North Dakota income tax regardless of its to note is that the withholding and composite return income tax rate was reduced to 3 22% To pay by means of an ACH transaction go To pay online through Link2Gov Corporation to provide any information missing from to report or pay tax on their distributive share to support the amount claimed to the employee hired to fill that position to the machinery and equipment transfers to which a share of the apportionment to www nd gov/tax and click on S Corp and to your amended North Dakota income tax top of page 1 of Form 58 Total total amount of North Dakota adjustments total compensation reported for North Dakota total factor amounts from Schedule FACT Total factors traded on an established securities market or traded partnership as defined by section Transfer these amounts to your North Dakota treated as a disregarded entity for federal treated as nonbusiness income subject to treated like a partnership or corporation treated like a partnership or corporation you treating the item of income as nonbusiness trust and another passthrough entity with a trust lines 24 through 37 of Part 4 show your trust partner trust partners only North Dakota Trust T trusts skip lines 1 through 13 and enter type of activity in which the capital or the Type of entity type of entity of the entity s owner If the LLC type only applies to a trust that files Federal U S obligations and from securities the U S Return of Partnership Income under N D C C 57 38 01 32 Enter on under North Dakota income tax law unemployment insurance purposes attach an unpaid after the due date (or extended due unpaid tax except for the month in which unpaid tax or $5 00 whichever is greater Use of information Use Only used for tax reporting identifi cation and used for the 2013 tax year Therefore report using the corrected information Then W 2/1099 reporting W 2/1099 reporting requirement 3 was based Disregard this line if the credit is was expanded to include a nonresident was obtained extension interest is web site at web site at www nd gov/tax for more were performed by the partner See the When and where to fi le 2 When and where to file when the return is filed See the instructions Where to get help and forms This page which the credit was based Disregard this which to file an amended return to correct the who elects to be included in a composite Who must fi le 2 Who must file whose signature and printed name appear in with any required supporting statements withheld withheld by the partnership from your North withheld or the amount of composite income withhold North Dakota income tax from it at the withholding A nonresident royalty owner withholding and composite return purposes Withholding from Withholding from nonresident individual partners 2 Withholding: Information Returns Workforce recruitment tax credit Worksheet on page 8 to calculate the amount Write www nd gov/tax www nd gov/tax www nd gov/tax www nd gov/tax www nd gov/tax www nd gov/tax www nd gov/tax www nd gov/tax www nd gov/tax Enter the code that most www nd gov/tax or contact our offi ce You ll find information on the inside front cover of year basis and the partnership s tax year ends year up to a maximum credit of $45 000 years in which a primary sector business is years starting with the tax year in which you are not required to file a North Dakota You can download forms and fi nd other you later choose to file your own North Dakota You may get a copy of the North Dakota you received an amended North Dakota your entire share of the partnership s income your federal taxable income You have received your return your share of the partnership s income gains your share of the partnership s North Dakota zero in Column 1 Zip Code zone program is subject to two new