North Dakota Fiduciary Income Tax Return
Extracted from PDF file 2023-north-dakota-form-38.pdf, last modified August 2023Fiduciary Income Tax Return
FIDUCIARY INCOME TAX RETURN OFFICE OF STATE TAX COMMISSIONER Form 38 SFN 28707 (12-2023) 2023 A Tax year: Calendar year 2023 , 2023, and ending Fiscal year beginning B Name Of Estate Or Trust , 20 C Federal EIN * Name And Title Of Fiduciary D Date Created: Mailing Address Apartment or Suite State City E TOTAL no. of beneficiaries Enter number of Resident individual beneficiaries ZIP Code Nonresident individual beneficiaries F Residency status: G Entity type: Resident Nonresident Other types of beneficiaries 1 Decedent's estate 4 Qualified disability trust 7 Bankruptcy estate (Ch. 7) 2 Simple trust 5 ESBT (S portion only) 8 Bankruptcy estate (Ch. 11) 3 Complex trust 6 Grantor type trust 9 Pooled income fund H Fill in all that apply: Initial return Final return Composite return 10 Other (Identify below): Amended return Extension 1. Tax on fiduciary's North Dakota taxable income (from Tax Computation Schedule, line 8) 1 2. Credit for income tax paid to another state or local jurisdiction (from Schedule CR, line 7) 2 3. Other credits (Attach Schedule 38-TC) 3 4. Net tax liability on fiduciary's taxable income. Line 1 less lines 2 and 3 4 5. Income tax withheld from nonresident beneficiaries (from Schedule BI, line 3) 5 6. Composite income tax for electing nonresident beneficiaries (from Schedule BI, line 4) 6 7. Total taxes due. Add lines 4, 5, and 6 7 Tax Paid 8. North Dakota income tax withheld from wages and other payments taxable to estate or trust (Attach Form W-2, Form 1099, and/or North Dakota Schedule K-1) 8 9. Estimated tax paid on 2023 Forms 38-ES and 38-EXT plus an overpayment, if any, applied from the 2022 return 9 10. Total payments. Add lines 8 and 9 10 11. Overpayment. If line 10 is MORE than line 7, subtract line 7 from line 10 and enter result; otherwise, go to line 14. If result is less than $5.00, enter 0 11 12 12. Amount of line 11 to be applied to 2024 estimated tax 13. Refund. Subtract line 12 from line 11. If result is less than $5.00, enter 0 REFUND 14. Tax due. If line 10 is LESS than line 7, subtract line 10 from line 7. If result is less than $5.00, enter 0 Interest 15. Penalty 14 Enter total penalty and interest 16. Balance due. Add lines 14, 15, and, if applicable, line 17 BALANCE DUE 17. Interest on underpaid estimated tax (from 2023 Schedule 38-UT) • 13 15 16 17 Attach copy of 2023 Form 1041 (including Schedule K-1s) and copy of North Dakota Schedule K-1s I declare that this return is correct and complete to the best of my knowledge and belief. Date Signature Of Fiduciary Telephone Number Print Name Of Fiduciary I authorize the ND Office of State Tax Commissioner to discuss this return with the paid preparer. For Tax Department Use Only Date Paid Preparer Signature Print Name Of Paid Preparer *Privacy Act Notice - See inside front cover of booklet PTIN Telephone Number Mail to: Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599 FID 2023 Form 38 SFN 28707 (12-2023), Page 2 Enter Name Of Estate Or Trust Federal Employer Identification Number Tax Computation Schedule: Tax on fiduciary's taxable income Part 1 - Calculation of tax 1. Federal taxable income from Form 1041, page 1, line 23, or Form 1041-QFT, line 11 1 2. Additions (See instructions) (Attach statement) 2 3. Add lines 1 and 2 3 4. a. Interest from U.S. obligations 4a b. Net long-term capital gain exclusion (from worksheet in instructions) 4b c. Qualified dividend exclusion 4c d. Other subtractions (See instructions) (Attach statement) 4d e. Total subtractions. Add lines 4a through 4d 4e 5. North Dakota taxable income of fiduciary. Subtract line 4e from line 3 5 6. Tax on amount on line 5 using the 2023 Tax Rate Schedule 6 • • If resident estate or trust, enter amount from line 6 on line 8. Do not complete lines 7a, 7b, and 7c. If nonresident estate or trust, complete lines 7a, 7b, and 7c. 7. a. Fiduciary's income from Part 2, line 11, Column A, less the amount from Part 1, line 4a 7a b. Income (loss) reportable to North Dakota from Part 2, line 11, Column B 7b c. Divide line 7b by line 7a. Round to the nearest four decimal places. If line 7b is more than line 7a, enter 1 7c 8. Tax on fiduciary's North Dakota taxable income: If resident estate or trust, enter amount from line 6. If nonresident estate or trust, multiply line 6 by line 7c. Enter this amount on page 1, line 1 2023 Tax Rate Schedule Estates and Trusts If North Dakota Taxable Income is: 8 The tax is: Over But not over $ 0 $ 3,000 .......................... 0.00% of ND Taxable Income 3,000 10,750........ $ 0.00 + 1.95% of amount over $ 3,000 10,750..............................151.13 + 2.50% of amount over 10,750 Part 2 - Calculation of fiduciary's income • • This part must be completed by all estates and trusts Resident estate or trust: Complete Column A only. Nonresident estate or trust: Complete Columns A, B, and C. See instructions for how to complete Columns B and C. 1. Interest income 1 2. Ordinary dividends 2 3. Business income or (loss) 3 4. Capital gain or (loss) 4 5. Rents, royalties, partnerships, other estates and trusts, etc. 5 6. Farm income or (loss) 6 7. Ordinary gain or (loss) 7 8. Other income 8 9. Total income. Add lines 1 through 8 9 10. Portion of amount on line 9 distributed to beneficiaries 10 11. Fiduciary's income. Subtract line 10 from line 9 11 Nonresident estates or trusts only Column A Federal return Column B North Dakota Column C Other States 2023 Form 38 SFN 28707 (12-2023), Page 3 Enter Name Of Estate Or Trust Schedule BI Federal Employer Identification Number Beneficiary information All estates and trusts must complete this schedule. Complete Columns 1 through 4 for all beneficiaries. Complete Column 5 for a nonresident beneficiary. If applicable, complete Column 6 or Column 7 for a nonresident beneficiary. See instructions for the definition of a "nonresident beneficiary," which includes entities other than individuals. All Beneficiaries Column 2 Column 1 Beneficiary Name and address of beneficiary Column 3 Social Security Number/FEIN If additional lines are needed, attach additional pages Type of entity (See instructions) Name A Address State Zip Code State Zip Code State Zip Code State Zip Code Name B Address Name C Address Name D Address Nonresident Beneficiaries Only All Beneficiaries Complete Column 4 for ALL beneficiaries Beneficiary Important: Columns 5 through 7 are for a NONRESIDENT BENEFICIARY only. See instructions for which beneficiaries to include in Columns 5, 6, and 7. Column 4 Column 5 Federal distributive share of income (loss) North Dakota distributive share of income (loss) Column 6 North Dakota income tax withheld (2.50%) Column 7 North Dakota Form PWA or composite income Form PWE tax (2.50%) (Attach copy) A B C D 1. Total for Column 4 NA 1 2. Total for Column 5 NA 3. Total for Column 6. Enter this amount on Form 38, page 1, line 5 NA NA 2 3 4. Total for Column 7. Enter this amount on Form 38, page 1, line 6 Schedule CR 4 Credit for income tax paid to another state or local jurisdiction Enter the name of the other state in which income tax was paid to the state and/or local jurisdiction 1. Fiduciary's share of total income from page 2, Tax Computation Schedule, Part 2, line 11, Column A 1 2. Portion of amount on line 1 that has its source in the other state (See instructions) 2 3. Credit ratio. Divide line 2 by line 1 and round to the nearest four decimal places 3 4. Tax on fiduciary's North Dakota taxable income from page 1, line 1 4 5. Multiply line 3 by line 4 5 6. Amount of income tax paid to the other state and its local jurisdictions (See instructions) 6 7. Credit for income tax paid to another state and/or local jurisdiction. Enter lesser of line 5 or line 6. Enter this amount on page 1, line 2 7 Important: Attach a copy of the income tax return filed with the other state and/or local jurisdiction FIDUCIARY RETURN PAYMENT VOUCHER Form 38-PV OFFICE OF STATE TAX COMMISSIONER 2023 SFN 28749 (12-2023) What is Form 38-PV? Use this form if submitting a paper check or money order to pay a tax balance due on a 2023 Form 38. Do not use this form if paying electronically—see “How to make payment” for payment options. Do not use Form 38-PV to make an extension payment. Extension payments should be made using the extension payment voucher, Form 38-EXT. When is the payment due? The payment must be made on or before the 15th day of the 4th month following the end of the tax year to avoid any late payment penalty or interest. How to make payment Make check or money order payable to “ND State Tax Commissioner” and write last four digits of federal employer identification number (FEIN) and “2022 38‑PV” on it. Complete the payment voucher, detach it from this page, and enclose it with payment and return. If Form 38 has already been filed, mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 Only a check drawn on a U.S. or Canadian bank in U.S. dollars and using a standard 9-digit routing number is accepted. Electronic payment options. Instead of paying by check or money order with this payment voucher, the payment may be made electronically with an electronic check, a debit or credit card, or an Automated Clearing House (ACH) credit transaction. To pay electronically, or for more information, go to www.tax.nd.gov and select “Make A Payment.” If paying electronically, do not use this payment voucher. Need help? Phone: 701-328-1258 Speech or hearing impaired—800-366-6888 Email: [email protected] Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of a social security number or Federal Employer Identification Number (FEIN) on this form is required under N.D.C.C. §§ 57-01-15 and 57-38-31, and will be used for tax reporting, identification, and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number or FEIN may delay or prevent the processing of this form. ▼ Detach here and mail with payment ▼ FORM 38-PV FIDUCIARY RETURN PAYMENT VOUCHER 2023 North Dakota Office of State Tax Commissioner SFN 28749 (12-2023) Do not use this voucher if paying electronically Name Of Estate Or Trust As It Will Appear On Form 38 Name Of Fiduciary Mailing Address City, State, ZIP Code Federal Employer Identification Number . . . ► Tax Year Beginning (mm/dd/yyyy) . . . . . . . . ► Tax Year Ending (mm/dd/yyyy) . . . . . . . . ► Payment Amount ► • Mail payment and voucher to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 $ • Make payable to: ND State Tax Commissioner • Write "2023 38-PV" on check FID
Form 38 - Fiduciary Income Tax Return (2023)
More about the North Dakota Form 38 Corporate Income Tax Tax Return TY 2023
We last updated the Fiduciary Income Tax Return in January 2024, so this is the latest version of Form 38, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 38 directly from TaxFormFinder. You can print other North Dakota tax forms here.
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TaxFormFinder has an additional 44 North Dakota income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the North Dakota Form 38.
Form Code | Form Name |
---|---|
Form 38 Schedule K-1 | Fiduciary Beneficiary's Share of North Dakota Income (Loss) |
Form 38-Bklt | Fiduciary Income Tax Booklet |
Form 38-ES | Fiduciary Estimated Income Tax - Estates and Trusts |
Form 38-EXT | Fiduciary Extension Payment Voucher |
Form 38-PV | Fiduciary Return Payment Voucher |
Schedule 38-TC | Corporation Tax Credits |
Schedule 38-UT | Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts |
View all 45 North Dakota Income Tax Forms
Form Sources:
North Dakota usually releases forms for the current tax year between January and April. We last updated North Dakota Form 38 from the Office of State Tax Commissioner in January 2024.
Form 38 is a North Dakota Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of North Dakota Form 38
We have a total of twelve past-year versions of Form 38 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 38 - Fiduciary Income Tax Return (2023)
Form 38 Fiduciary Income Tax Return (2022) (12469 - Draft, VersiForm)
Form 38 2021 - Fiduciary Income Tax Return
Form 38 - Fiduciary Income Tax Return
Form 38 Fiduciary Income Tax Return 2019
Form 38 - Fiduciary Income Tax Return
Form 38 - Fiduciary Income Tax Return
Form 38 - Fiduciary Income Tax Return
Form 38 - Fiduciary Income Tax Return
Form 38 (2013) Web (54750 - Draft, VersiForm)
Form 38 Fiduciary Income Tax Return
Form 38 - Fiduciary Income Tax Return
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