North Dakota Form ND-1 Contribution Adjustment Worksheet

Form ND-1 Contribution Adjustment Worksheet
Contribution Adjustment Worksheet
CONTRIBUTION ADJUSTMENT WORKSHEET
OFFICE OF STATE TAX COMMISSIONER
SFN 28740 (12-2023)

2023

Use this worksheet to calculate the adjustment amount to enter on Form ND-1, line 2, if you itemized your deductions for federal
income tax purposes on Schedule A (Form 1040)* and either of the following apply:
• You are claiming a credit on both Schedule ND-1PG, line 7, and Schedule ND-1QEC, line 5.
• You are claiming an endowment fund credit from an estate, trust, partnership, or S corporation (North Dakota Schedule K-1).
Exceptions to use of worksheet. Do not complete this worksheet and do not enter any amount on Form ND-1, line 2, if you claimed
the standard deduction on your 2023 Form 1040, line 12, and you are not claiming a credit on Schedule ND-1QEC, line 5, that is based on
a contribution made from an individual retirement account (IRA) under I.R.C. § 408(d).
Attach worksheet to Form ND-1	

*Note: A reference to Form 1040 includes Form 1040-SR.

1. a.	 If you are claiming a credit on Schedule ND-1PG, enter the amount from line 4
of that schedule. If not claiming a credit on Schedule ND-1PG, or if the amount
on Schedule ND-1PG, line 4, is zero, enter -0- on line 1d, and go to line 2...............1a______________
		
b. Enter the portion of the amount on line 1a that you claimed as a deduction
on Schedule A (Form 1040). If zero, enter -0- on line 1d and go to line 2............... 1b______________
		
c.	 Enter amount from Schedule ND-1PG, line 6........................................................1c______________
		
d.	Enter smaller of line 1b or line 1c.......................................................................................................1d______________
2. a.	 If you are claiming an endowment fund credit from an estate, trust, partnership,
or S corporation, enter the total of the contribution amounts from
ND Schedule K-1 (Form 38), lines 14b and 14d, ND Schedule K-1 (Form 58),
lines 14b and 14d, and ND Schedule K-1 (Form 60), lines 11b and 11d.
Otherwise, enter -0- on line 2b and go to line 3...................................................2a______________
		
b. Enter the portion of the amount on line 2a that you claimed as a deduction
on Schedule A (Form 1040). If zero, enter -0- on this line and go to line 3...............................................2b______________
3. Add line 1d and line 2b...........................................................................................................................3______________
4. a.	 If you claimed itemized deductions from Schedule A on your Form 1040,
line 12, enter the amount from Schedule A (Form 1040), line 17. Otherwise,
enter -0- on line 5 and go to line 6.....................................................................4a______________
		
b. Enter the standard deduction you would have been allowed on your Form 1040,
line 12, had you not itemized deductions on Schedule A (Form 1040)..................... 4b______________
		
c.	 Subtract line 4b from line 4a............................................................................................................. 4c______________
5. Enter the smaller of line 3 or line 4c.........................................................................................................5______________
6. a.	 If you are claiming a credit on Schedule ND-1QEC, enter the amount from
Schedule ND-1QEC, line 2. If not claiming a credit on Schedule ND-1QEC,
or if the amount on Schedule ND-1QEC, line 2, is zero, skip lines 6a through 9,
and enter the amount from line 5 on line 10........................................................6a______________
		
b. If line 6a includes a contribution consisting of a nontaxable transfer of monies
from an individual retirement account (IRA) under I.R.C. § 408(d), enter the
amount transferred from the IRA to the endowment fund. Otherwise, enter -0on this line..................................................................................................... 6b______________
		
c.	 Non-IRA contribution(s). Subtract line 6b from line 6a..........................................6c______________
		
d. Enter the portion of the amount on line 6c (non-IRA contributions on
Schedule ND-1QEC) that you claimed as a deduction on
Schedule A (Form 1040).................................................................................. 6d______________
		
e.	 Subtract line 5 from line 4c...............................................................................6e______________
7. Enter the smaller of line 6d or line 6e........................................................................................................7______________
8. a.	 If line 6b is zero, enter -0- on line 9 and go to line 10.
Otherwise, enter amount from Schedule ND-1QEC, line 4......................................8a______________
		
b.	Enter the amount from line 7............................................................................ 8b______________
		
c.	 Subtract line 8b from line 8a.............................................................................8c______________
9. Enter the smaller of line 6b or line 8c........................................................................................................9______________
10. Adjustment amount. Add line 5, line 7 and line 9. Enter this amount on Form ND-1, line 2,
and attach this worksheet to your return.................................................................................................10______________