North Dakota Partnership Income Tax Return

Partnership Income Tax Return
Form 58 (2023)
PARTNERSHIP INCOME TAX RETURN
OFFICE OF STATE TAX COMMISSIONER

Form 58

SFN 28703 (12-2023)

2023
A Tax year:

Calendar year 2023 or

Fiscal year beginning

, 2023, and ending

B Partnership's Name (legal)

, 20

C Federal
EIN *

Doing Business As Name (If Different From Legal Name)

D Business code no.
(see instructions)
Apt. Or Suite

Mailing Address
City

State

ZIP Code

E Date business
started

Month

Day

Year

F Check all that apply:

G TOTAL number of partners

Initial return

Amended return

Final return

Extension

Enter number of

Partnership partners

Farming/ranching

Resident individual partners

Corporation partners

Filed by an LLC

Nonresident individual partners

Other types of partners

Composite return
Yes

No

I Is this a publicly traded partnership as defined under I.R.C. Section 7704(b)?

Yes

No

J Is this partnership a partner (or member) in another partnership or limited liability company? If "Yes," attach a
statement listing the name and federal employer identification number of the other entity (entities)

Yes

No

H (1) Is this a "professional service partnership" as defined under N.D.C.C. Section 57-38-08.1(3)(a)?
(2) If "Yes," check applicable box:

Accounting

Law

Medicine

Other: _______________

Before completing lines 1 through 12 on this page, complete Schedule FACT, Schedule K, and Schedule KP.
After completing Form 58, complete North Dakota Schedule K-1 (Form 58) for the partners.
1. Income tax withheld from nonresident partners (from page 5, Schedule KP, line 3)

1

2. Composite income tax for electing nonresident partners (from page 5, Schedule KP, line 4)

2

3. Total taxes due. Add lines 1 and 2

3

Tax paid
4. North Dakota income tax withheld shown on a Form 1099 and/or North Dakota Schedule K-1
received by partnership (Attach Form 1099 and ND Schedule K-1)

4

5. Estimated tax paid on 2023 Forms 58-ES and 58-EXT plus any overpayment applied from
2022 return (If an amended return, enter total taxes due from line 3 of previously filed return)

5

6. Total payments. Add lines 4 and 5

6

7. Overpayment. If line 6 is more than line 3, subtract line 3 from line 6 and enter result; otherwise,
go to line 10. If result is less than $5.00, enter 0

7

8. Amount of line 7 to be applied to 2024 estimated tax

8

9. Refund. Subtract line 8 from line 7. If result is less than $5.00, enter 0

10. Tax due. If line 6 is less than line 3, subtract line 6 from line 3. If result is less than $5.00,
enter 0
11. Penalty

Interest

9

REFUND

10

Enter total penalty and interest 11
BALANCE DUE 12

12. Balance due. Add lines 10 and 11

Attach copy of 2023 Form 1065 (including Schedule K-1s) and copy of ND Schedule K-1s
I declare that this return is correct and complete to the best of my knowledge and belief.
Date

Signature Of General Partner

Telephone Number

Print Name Of General Partner

I authorize the ND Office of State Tax Commissioner to
discuss this return with the paid preparer. (See instr.)
For Tax
Department
Use Only

Date

Paid Preparer Signature
Print Name Of Paid Preparer

* Privacy Act Notice-See inside front cover of booklet

PTIN

Mail to: Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599

Telephone Number

PART

2023 Form 58
SFN 28703 (12-2023), Page 2
Enter Name Of Partnership

Schedule FACT

Federal Employer Identification Number

Calculation of North Dakota apportionment factor

IMPORTANT: All partnerships must complete the applicable portions of this schedule.
See Schedule FACT instructions in Form 58 booklet.

Average value at original cost of real and tangible
personal property used in the business. Exclude
construction in progress.

Column 3
Factor

Column 2
North Dakota

Column 1
Total

Property factor

(Col. 2 ÷ Col. 1)
Result must be
carried to six
decimal places

1. Inventories

1

2. Buildings and other fixed depreciable

2

3. Depletable

3

4. Land

4

5. Other assets (Attach schedule)

5

6. Rented property (Annual rental x 8)

6

7. Total property. Add lines 1 through 6

7

Payroll factor
8. Wages, salaries, commissions and other compensation
of employees reported on Federal Form 1065 (If the
amount reported in Column 2 does not agree with the
total compensation reported for North Dakota
unemployment insurance purposes, attach an
explanation.)
8

Sales factor
9. Gross receipts or sales, less returns and allowances 9
10. Sales delivered, shipped, or assignable to North Dakota destinations

10

11. Sales shipped from North Dakota to the U.S. Government, or to purchasers
in a state or foreign country where the partnership does not have a filing
requirement

11

12. Total sales. Add lines 9 through 11

12

13. Sum of factors. Add lines 7, 8, and 12 in Column 3

13

14. Apportionment factor - Divide line 13 by 3.0; however, if line 7, 8, or 12 of Column 1 is zero,
divide line 13 by the number of factors (on lines 7, 8, and 12) showing an amount greater than
zero in Column 1

14

2023 Form 58
SFN 28703 (12-2023), Page 3
Enter Name Of Partnership

Schedule K

Federal Employer Identification Number

Total North Dakota adjustments, credits, and other items
distributable to partners (All partnerships must complete this schedule)

Important! All taxpayers must read this section. If the partnership is claiming a deduction or credit on line 4, 5, 7a,

7b, 7c, 8, 9, 10, 11, 12a, 13, 15a, 20, or 21 of this schedule, this section must be completed. See "Property tax clearance" in
instructions for details.
► Does the partnership or any of its partners responsible for state tax matters hold a 50 percent or
more ownership interest in real property located in North Dakota?
Yes
No
If yes, enter below the name of each North Dakota county in which the partnership or any partners responsible for state
tax matters hold a 50% or more interest in real property:

Attach to Form 58 the completed Property Tax Clearance Record(s) obtained from each county identified above.

North Dakota addition adjustments
1. Federally-exempt income from non-North Dakota state and local bonds and foreign securities

1

2. State and local income taxes deducted on federal partnership return in calculating its ordinary
income (loss)

2

North Dakota subtraction adjustments
3. Interest from U.S. obligations

3

4. Renaissance zone business or investment income exemption: (Attach Schedule RZ)

4

5. New or expanding business income exemption (Attach documentation)

5

6. Gain from eminent domain sale (Attach documentation)

6

North Dakota tax credits
7. Renaissance zone tax credits: (Attach Schedule RZ)
a. Historic property preservation or renovation tax credit

7a

b. Renaissance fund organization investment tax credit

7b

c. Nonparticipating property owner tax credit

7c

8. Seed capital investment tax credit (Attach documentation)

8

9. Agricultural commodity processing facility investment tax credit (Attach documentation)

9

10. Biodiesel/green diesel fuel blending tax credit (Attach documentation)

10

11. Biodiesel/green diesel fuel sales equipment tax credit (Attach documentation)

11

12. a. Employer internship program tax credit (Attach documentation)

12a

b. Number of eligible interns hired in 2023

12b

c. Total compensation paid to eligible interns in 2023

12c

13. Research expense tax credit (Attach documentation)
14. a.

13

Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC)

b. Contribution amount from Schedule QEC, line 4

14b

c. Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1)
d. Contribution amount from ND Schedule K-1

14a

14c

14d

15. a. Workforce recruitment tax credit (Attach documentation)

15a

b. Number of eligible employees whose 12th month of employment
ended in 2022

15b

c. Total compensation paid for first 12 months of employment to eligible
employees included on line 15b

15c

2023 Form 58
SFN 28703 (12-2023), Page 4
Enter Name Of Partnership

Federal Employer Identification Number

Schedule K continued . . .
16. Credit for wages paid to a mobilized employee (Attach Schedule ME or ND Schedule K-1)

16

17. Nonprofit private primary school tax credit (Attach documentation)

17

18. Nonprofit private high school tax credit (Attach documentation)

18

19. Nonprofit private college tax credit (Attach documentation)

19

20. Angel investor investment tax credit - only for credits attributable to investments made in qualified
businesses by angel funds organized and certified after June 30, 2017 (Attach documentation)

20

21. Automation tax credit

21

22. Developmentally disabled/mentally ill employee tax credit

22

23. Maternity home, child placing agency, or pregnancy help center (Attach Schedule MCP)

23

24. a. Apprentice tax credit (Attach documentation)

24a

b. Number of eligible apprentices employed in 2023

24b

c. Total compensation paid to eligible apprentices in 2023

24c

Other items
Line 25 only applies to a professional service partnership
25. a. Guaranteed payments from Federal Form 1065, Schedule K

25a

b. Portion of line 25a paid for services performed everywhere by all partners 25b
c. Portion of line 25b paid to nonresident individual partners for services performed in
North Dakota

25c

Line 26 only applies to a multistate partnership
26. a. Total allocable income from all sources (net of related expenses)
b. Portion of line 26a that is allocable to North Dakota

26a
26b

Line 27 applies to all partnerships
27. For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts:
a. Gross sales price or amount realized

27a

b. Cost or other basis plus expense of sale

27b

c. Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction)

27c

d. I.R.C. Section 179 deduction related to property that was passed through to partners

27d

2023 Form 58
SFN 28703 (12-2023), Page 5
Enter Name Of Partnership

Schedule KP

Federal Employer Identification Number

Partner information

All partnerships must complete this schedule. Complete Columns 1 through 5 for all partners. Complete Column 6 for a nonresident
partner and a tax-exempt organization partner. If applicable, complete Column 7 or Column 8 for a nonresident partner only. See instructions
for the definition of a "nonresident partner," which includes entities other than individuals.

All Partners
Column 1

Partner

Name and address of partner

If additional lines are needed,
attach additional pages

Column 2

Column 3

Column 4

Social Security
Number/FEIN

Type of entity
(See instructions)

Ownership
%

Name

A

State

Address

Zip Code

Name

B

State

Address

Zip Code

Name

C

State

Address

Zip Code

Name

D

Address

State

Zip Code

State

Zip Code

State

Zip Code

State

Zip Code

Name

E

Address
Name

F

Address
Name

G

Address

Nonresident Partners and Tax-Exempt Organization Partners

Important: See instructions for which partners to include in Columns 6, 7, and 8
Complete Column 5
for ALL partners

Nonresident
Partners/Tax-Exempt
Organization Partners

Column 5

Column 6

Federal distributive
share of income (loss)

North Dakota
distributive share of
income (loss)

All Partners

Partner

Nonresident Partners Only
Column 7

Column 8

North Dakota
North Dakota
Form PWA or
income tax
Form PWE composite income
withheld (2.50%) (Attach copy)
tax (2.50%)

A
B
C
D
E
F
G
1. Total for Column 5
2. Total for Column 6

NA

1

NA

2

3. Total for Column 7. Enter this amount on Form 58, page 1, line 1
4. Total for Column 8. Enter this amount on Form 58, page 1, line 2

NA

NA

3
4