Form Schedule ND-1S Fillable Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return
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Returns filed for tax years 2013 and after (30 Other) (checkbox) Unchecked (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Federal return Amount reported on joint federal return Row 1) (Legal last name) (Legal last name) (Legal last name) (see instructions) (Tax year) 1 Wages salaries tips etc 16 Total income (Add lines 1 through 15) 2 Taxable interest 3 Ordinary dividends 31 Total adjustments to income (Add lines 17 through 30) 32 Federal adjusted gross income (Subtract line 31 from line 16) 33 Standard deduction or itemized deductions 34 Exemptions 35 Federal taxable income (Subtract lines 33 and 34 from line 32) 4 Taxable refunds credits or offsets of state and local income taxes 5 Alimony received 6 Business income or (loss) 7 Capital gain or (loss) 8 Other gains or (losses) 9 IRA distributions a ratio equal to the taxpayer s own gross add up to the amount in Column A additional standard deduction amount adjusted gross income and taxable income Adjustments to income Alimony paid Allocable share allowed to the taxpayer had the taxpayer amount in Column A by a ratio equal to the amount is from property or an account that Amount reported amounts in Column B and C must add up amounts to complete their separate North and earlier that are filed on or after apply the taxpayer does not have to fi le a Attach a copy of this schedule and a copy of the benefits divided by the combined gross benefits received by both taxpayers The by another state Individuals in a same sex by multiplying the joint taxable amount by C on the taxpayer s separate Form ND 1 Certain business expenses of reservists performing artists and Column A Column B Column C Column B or C on the taxpayer s separate corresponding lines of Schedule ND 1S Dakota returns Deductible part of self employment tax deduction included in Column A in each deductions deductions were claimed on the joint federal determine each individual s share of the determine each taxpayer s share of the Domestic production activities deduction each taxpayer If the income gain or loss each taxpayer s share as follows: Educator expenses Enter each taxpayer s share of the federal Enter each taxpayer s share of the joint Enter on line 30 any adjustment included in Enter one half of the basic standard Enter taxpayer's amount from line 32 Enter taxpayer's amount from line 35 enter that amount in the column for the equal the federal adjusted gross income equal the federal taxable income reported on exemption amount that would have been exemptions Farm income or (loss) Federal adjusted gross income federal adjusted gross income from line 32 federal income tax return using the married Federal return federal return enter in Columns B and C Federal taxable income fee based government officials fi ling jointly fi ling status file a North Dakota income tax return using filed a federal income tax return as a Filing A Joint Federal Return Fill in the circle next to No filing for blindness or being age 65 or older For more information see the Income Tax for which a separate line is not provided on Form ND 1 Form ND 1 line D from the joint federal income tax return General Information gross income Guideline: Filing By Individuals In A Same have been allowed to the taxpayer had the Health savings account deduction If the amount in Column A includes the If they file a federal income tax return In Column A enter the amount of the In Column A enter the amounts from In Column A enter the total amount for In Columns B and C enter each taxpayer s In Columns B and C enter the portion In Columns B and C enter the portion of In each column include the dependency In each column include the taxpayer s Income income divided by the joint federal adjusted income tax return using the filing status of individual must file a separate North Dakota individuals in a same sex marriage IRA deduction is jointly owned by the taxpayers enter onehalf Itemized deductions allocation If itemized joint federal income tax return to each taxpayer's joint taxable amount on the federal return Legal first name Legal last name line 1 Line 32 Line 33 Line 34 Line 35 Lines 1 through 16 Lines 17 through 31 marriage recognized by another state cannot Moving expenses must add up to the amount in Column A ND 1S Allocation of Income by Same Sex Individuals No filing requirement No filing requirement check off North Dakota income tax return North Dakota law does not recognize a North Dakota Office of State Tax Commissioner North Dakota sources If either of these not be required to file a federal income tax of federal amount of North Dakota who has no income from of the amount in Column A belonging to of the amount in Column A that would of the amount in each column If both on joint federal on taxpayer's Form ND 1 line 1 on taxpayer's Form ND 1 line D or married filing separately Instead each Original returns for tax years 2012 Other Other income own personal exemption amount Penalty on early withdrawl of savings Pensions and annuities person As an alternative multiply the person or (2) the taxpayer is a nonresident Personal and dependency personal and dependency exemptions from recognized by another state who fi le their Rental real estate royalties partnerships S corporations reported on the joint federal income tax reported on their joint federal return They requirement if (1) the taxpayer would return return enter in Columns B and C the portion return had the taxpayer filed as a single same sex marriage even if it is recognized Schedule ND 1S instructions Schedule ND 1S must be used by Schedule North Dakota Office of State Tax Commissioner See instructions for how to complete this schedule Self employed health insurance deduction Self employed SEP SIMPLE and qualified plans September 16 2013 Sex Marriage share as follows: single or if qualified head of household single person Social security benefits Social security number Specifi c Instructions Standard deduction allocation If the Standard deduction or itemized standard deduction or itemized deductions standard deduction was claimed on the joint Student loan interest deduction Tax year taxable income from line 35 Column B or Taxpayer 1 Taxpayer 2 taxpayer filed a federal return as a single taxpayer s column taxpayer s separate federal adjusted gross taxpayer The amounts in Column B and C taxpayer to which it applies taxpayers received social security benefits the amount in Column A belonging to each The amount in Column A line 32 must The amount in Column A line 35 must The amounts in Columns B and C must the federal return the filing status of married fi ling jointly the joint federal income tax return the joint federal income tax return on the the total adjustments on the federal return they must complete Schedule ND 1S to This schedule applies to: to the amount in Column A trusts etc Tuition and fees Unemployment compensation using the married fi ling jointly fi ling status will then use their separate shares of these