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Form Schedule ND-1CR Fillable Credit for Income Tax Paid to Another State
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
Composite return under Who is eligible state means any of the other 49 states the $10 000 earned in Montana and the net rental $18 000 of wages for work performed in North $5 000 of his wages was earned for temporary $6 000 (or $1 000 per month for six months) ($10 000 + $18 000 + $12 000) The wages of (If married filing jointly this applies only if both spouses were full year residents ) (S8) 1c (SJ) 2 (SK) 8 (SL) 5 (SM) 6 (text) (text) (text) (text) (text) (text) (text) (text) 1 a Federal adjusted gross income from Form ND 1 line D 10 Multiply line 6 by line 9 (S9) 10 11 Credit Enter the smaller of line 5 or line 10 Enter this amount on Form ND 1 line 21 11 2 Enter the applicable amount for your residency status as follows 2013 Schedule ND 1CR instructions 3 Divide line 1c by line 2 Round to nearest four decimal places If line 1c is equal to or more 4 Enter the amount of your North Dakota tax from Form ND 1 line 20 5 Multiply line 4 by line 3 6 Enter the amount of income tax paid to the other state See instructions for proper 7 Credit Enter the smaller of line 5 or line 6 Enter this amount on Form ND 1 line 21 7 8 Enter the amount from line 1b 9 Divide line 1c by line 8 Round to nearest four decimal places If line 1c is equal to or more than a North Dakota resident which is entered on adjusted gross income allowed or required by adjusted gross income that has a source in adjusted gross income that have their source in adjustments to income included in your federal All taxpayers: All eligible taxpayers using this form must enter the name of the other amount from line 1b Otherwise enter the amount to enter here amounts on Form ND 1 line 21 and Minnesota provided you earn or receive the another state and (2) was received or earned while you were a resident of North Dakota another state Attach to Form ND 1 apply: b How much of the amount on line 1a has its source in the other state? If none stop here; both spouses provided the spouse meets the both spouses were full year residents ) by both North Dakota and the other state was c How much of the amount on line 1b did you (and your spouse if filing jointly) receive or calculated on the other state s income tax return composite (or block) return filed in another composite (or block) return if applicable see composite (or block) return is eligible for this Composite return If you owned an interest county or school district) nor is it available for Credit for income tax paid to 2013 credit if you meet the eligibility requirements credit See instructions for proper amount to enter here Dakota She also owns land in Montana from deductions or any other adjustment to federal Definition of state For purposes of this credit depending on the actual income tax liability Did you work in Minnesota? Did you work in Montana? District of Columbia or a territory of the United earn while a resident of North Dakota? If none stop here; you are not eligible for this earned or received during the time you were a eligibility requirements employer withheld Montana income tax from enter $22 000 on line 1b of Schedule ND 1CR Enter only those items of income gain loss and enter the amount from Form ND 1 line D less the amount from Form ND 1 line 7 enter the amount from Schedule ND 1NR line 16 Enter the amount of the income tax less any Enter the name of the other state to which you paid tax on income that is also taxed by entity and you elected to be included in a estimated income tax paid to the other state Part Example: During the tax year Taxpayer B Example: Taxpayer A is a full year resident of exemptions standard deduction or itemized filing jointly) received or earned while a resident for this credit from the wages do not complete this schedule Full year resident and part year resident Full year resident If you (and your spouse if filing jointly) were full year residents Full year resident only Complete line 7 only if you were a full year resident full year residents of North Dakota enter the General instructions gross income is $49 000 ($48 000 + $1 000) Her federal adjusted gross income is $40 000 If you (and your spouse if filing jointly) were If you pay income tax to more than one other If you were a full year resident go to line 7 (If married filing jointly this applies if If you were a part year resident skip line 7 and go to line 8 (If married filing jointly If you worked in Minnesota while a resident of If you worked in Montana while a resident of in a partnership or other type of passthrough in North Dakota to which you returned at least in the other state if they are taxable or deductible in the total of the separately calculated credit income of $12 000 from property located in Income other than wages from Minnesota Income other than wages from Montana income tax credits as shown on the other income tax paid to another country or any of its income tax reciprocity agreement between income tax reciprocity agreement between the income tax return to obtain a refund of the income while a North Dakota resident Instead you must file a Minnesota individual Instead you must file a Montana individual interest income of $1 000 His federal adjusted Joint filers having different residency July 1 through December 31 While a Montana June 30 and a North Dakota resident from Line 1b Line 1c line 1c of Schedule ND 1CR Line 6 line 8 enter 1 0000 Minnesota income tax withheld Montana are taxable by Montana and she must Montana income tax withheld more than one other state ND 1 to obtain the credit ND 1CR Nebraska is $5 000 which is entered on line 1b nonresident do not include any of the full year nonresident spouse s income North Dakota North Dakota He has wages of $48 000 and North Dakota Office of State Tax Commissioner North Dakota resident North Dakota the wages you receive for this of estimated income tax paid to the other of North Dakota If filing a joint return with of Schedule ND 1CR of the income and related tax reported on the of the net rental income was received while on income other than wages provided you earn on income that is not covered by the income tax on the amount of the other state s income tax on the same income once every month If this applies to you but only if you file an income tax return with the or all of the other state s income tax withholding or estimated tax paid may be refunded to you or receive the income while a North Dakota Other state s return The credit is allowed other state The credit is not allowed based paid to another state if both of the following part of the tax year Part year resident Complete lines 8 through 11 only if you were a part year Part year resident If you (or your spouse if filing jointly) was a part year resident Part year resident If you were a part year Part year resident: If you were a part year resident this credit is allowed only if you Payment of income tax to payment requirements in that state your share per month (for a total of $12 000 for the year) Please type or print in black or blue ink See separate instructions political subdivisions portion of line 1b that you (and your spouse if reciprocity agreement between North Dakota reported income to North Dakota on Schedule ND 1NR line 16 that (1) has its source in resident resident (If married filing jointly this applies if either spouse was a part year resident ) resident of North Dakota during the tax year resident she received wages of $10 000 for return if applicable see Composite return Schedule North Dakota Office of State Tax Commissioner separate Schedule ND 1CR for each state Fill sources You may be eligible for this credit if Specific line instructions state and complete lines 1a through 6 state for the tax year you must complete a state Include your share of the tax paid on a state on your behalf by the passthrough entity state s income tax return Do not include on States This credit is not available for income statuses If you are filing a joint return and statuses the credit is available to either or tax paid to a local government (such as a city tax withheld from your wages or the amount tax year to North Dakota and to another state taxable by Nebraska His interest income is not taxable by Nebraska The portion of his federal than line 2 enter 1 0000 the credit is available only if the income taxed the income reported on a composite (or block) the other state Generally they have their source the other state s tax laws Include your share of the two states If this applies to you but your the wages do not complete this schedule this applies if either spouse was a part year resident ) this line the amount of the other state s income to North Dakota she received an additional two states provided you maintained a home under the other state s tax laws Do not include under Who is eligible was a Montana resident from January 1 through which satisfied your income tax fi ling and which she received net rental income of $1 000 Who is eligible withheld from your wages or the amount of work are not taxable by Minnesota under the work are not taxable by Montana under the work performed in Montana After she moved work performed in the State of Nebraska and is you and your spouse have different residency you are not eligible for this credit See instructions for proper amount to enter here You are required to pay income tax for the you are required to pay income tax to Minnesota you are required to pay income tax to Montana You may be eligible for a credit for income tax You must attach this schedule to your Form You were a North Dakota resident for all or your employer withheld Minnesota income tax Your name (First MI Last name) Your social security number your spouse and either of you was a full year