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North Dakota Free Printable Schedule ND-1PSC - Nonprofit Private School Tax Credits For Individuals (2023) for 2024 North Dakota Nonprofit Private School Tax Credits for Individuals

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Nonprofit Private School Tax Credits for Individuals
Schedule ND-1PSC - Nonprofit Private School Tax Credits For Individuals (2023)

NONPROFIT PRIVATE SCHOOL TAX CREDITS FOR INDIVIDUALS Schedule ND-1PSC OFFICE OF STATE TAX COMMISSIONER 2023 SFN 28741 (2-2024) Attach to Form ND-1 Your Social Security Number Taxpayer's Name As Shown On Return Part 1 Nonprofit private primary school credit 1. List each qualified nonprofit private primary school and the total amount contributed to the school. (a) Qualified Primary School  (b) City (c) Amount Contributed Attach a copy of a letter or other document from the school, or a copy of the front and back of the canceled check(s), to support your contribution(s). See instructions for other documentation that may be required. 2. Total contributions made directly to qualified primary schools. Add amounts in column (c) of line 1 2 3. Credit on direct contributions. Multiply line 2 by 50% (.50) 3 4. Nonprofit private primary school credit from North Dakota Schedule K-1 (Attach copy of North Dakota Schedule K-1) 4 5. Add lines 3 and 4 5 6. Enter tax amount from Form ND-1, line 20 6 7. Multiply line 6 by 50% (.50) 7 8. Maximum primary school credit allowed 8 9. Nonprofit private primary school credit. Enter smaller of line 5, line 7 or line 8. Enter the amount from this line on Schedule ND-1TC, line 18 9 2,500 Part 2 Nonprofit private high school tax credit 10. List each qualified nonprofit private high school and the total amount contributed to the school. (a) Qualified High School  (b) City (c) Amount Contributed Attach a copy of a letter or other document from the school, or a copy of the front and back of the canceled check(s), to support your contribution(s). See instructions for other documentation that may be required. 11. Total contributions made directly to qualified high schools. Add amounts in column (c) of line 10 11 12. Credit on direct contributions. Multiply line 11 by 50% (.50) 12 13. Nonprofit private high school credit from North Dakota Schedule K-1 (Attach copy of North Dakota Schedule K-1) 13 14. Add lines 12 and 13 14 15. Enter tax amount from Form ND-1, line 20 15 16. Multiply line 15 by 50% (.50) 16 17. Maximum high school credit allowed 17 18. Nonprofit private high school credit. Enter smaller of line 14, line 16 or line 17. Enter the amount from this line on Schedule ND-1TC, line 19 18 2,500 2023 Schedule ND-1PSC SFN 28741 (2-2024), Page 2 Part 3 Nonprofit private college credit 19. List each qualified nonprofit private college and the total amount contributed to the college. (a) Qualified College  (b) City (c) Amount Contributed Attach a copy of a letter or other document from the school, or a copy of the front and back of the canceled check(s), to support your contribution(s). See instructions for other documentation that may be required. 20. Total contributions made directly to qualified colleges. Add amounts in column (c) of line 19 20 21. Credit on direct contributions. Multiply line 20 by 50% (.50) 21 22. College credit from North Dakota Schedule K-1 (Attach copy of North Dakota Schedule K-1) 22 23. Add lines 21 and 22 23 24. Enter tax amount from Form ND-1, line 20 24 25. Multiply line 24 by 50% (.50) 25 26. Maximum college credit allowed 26 27. Nonprofit private college credit. Enter smaller of line 23, line 25 or line 26. Enter the amount from this line on Schedule ND-1TC, line 20 27 Instructions Tax credits are allowed for making charitable contributions to qualifying nonprofit private primary schools, high schools, and colleges located in North Dakota. A separate credit is allowed for each of the three categories of school— primary school, high school, and college. A taxpayer can qualify for any or all three of the credits by making separate contributions to qualifying schools within one or more of the school categories. The maximum credit allowed in each school category is limited to $2,500 per tax year. If the allowable credit exceeds your tax liability, the excess is not allowed in any other tax year. For a list of the eligible schools within each of the three categories of schools, see the table on page 3. To qualify, a contribution must be made directly to, or specifically designated for the exclusive use of, a qualifying school. The contribution must qualify as a charitable purposes contribution for federal income tax under Internal Revenue Code section 170. Payments for tuition or to athletic booster, PTO or other groups do not qualify even if they benefit the school in some manner. School network or organization. If a contribution is made payable to the account or fund of a school network or organization that governs or benefits multiple schools, the contribution will qualify only if you specifically designate it for the use of a qualifying school, and the network or organization separately accounts for the funds on behalf of that school. You must obtain a statement from the network or organization that identifies the qualifying school and the amount contributed to it. If the qualifying school falls into both the primary school and high school categories, also see the next paragraph. Schools in the primary school and high school categories. Certain qualifying schools provide education in one or more grades in both the primary school category (K through 2,500 8th grade) and the high school category (9th through 12th grades). If you contribute to one of these schools, you must obtain and attach to your return a statement from the school that identifies the qualifying school and shows the portion of the contribution allocated to each category of school. If you do not attach a statement, onehalf of the total contribution will be deemed to have been allocated to each category. Election. You may elect, on a contribution by contribution basis, to treat a contribution made in the 2024 tax year as having been made in the 2023 tax year if you made the contribution on or before the due date, including extensions, for filing the 2023 Form ND‑1. You must attach a statement to your return containing the following: 1. A statement that the election is being made. 2. Name of qualifying school. 3. Date of contribution. 4. Amount of contribution. 2023 Schedule ND-1PSC SFN 28741 (2-2024), Page 3 Qualified nonprofit private schools The following lists identify the qualifying schools in each school category. (Note: These lists are subject to change.) Primary Schools (Grades K through 8) Anne Carlsen Center (Jamestown) Bishop Ryan Catholic School (Minot) Brentwood Adventist Christian School (Bismarck) Capstone Classical Academy (Fargo) Cathedral of the Holy Spirit Elementary School (Bismarck) Christ the King Catholic Montessori School (Mandan) Dakota Memorial School (Minot) Dakota Montessori School (Fargo) Forest River School (Fordville) Full Circle Academy (Fargo) Grace Lutheran Elementary School (Fargo) Hillcrest SDA School (Jamestown) Holy Family – St. Mary’s Elementary School (Grand Forks) Holy Spirit Elementary School (Fargo) Hope Christian Academy (Dickinson) Invitation Hill Adventist School (Dickinson) Johnson Corners Christian Academy (Watford City) Little Flower Elementary School (Rugby) Martin Luther School (Bismarck) Nativity Elementary School (Fargo) New Testament Baptist Christian School (Larimore) Oak Grove Lutheran Elementary School (Fargo) Our Redeemer’s Christian School (Minot) Prairie Learning Education Center (Raleigh) Prairie Voyager Adventist School (Grand Forks) School of the Holy Family (Mandan) Shanley High-Sullivan Middle School (Fargo) SonShine Elementary (Minot) Shiloh Christian School (Bismarck) St. Alphonsus Elementary School (Langdon) St. Anne Elementary School (Bismarck) St. Ann’s Catholic School (Belcourt) St. Bernard Mission School (Fort Yates) St. Catherine Elementary School (Valley City) St. John’s Academy (Jamestown) St. John’s Elementary School (Wahpeton) St. Joseph Elementary School (Mandan) St. Joseph Elementary School (Devils Lake) St. Joseph’s Elementary School (Williston) St. Mary’s Academy (Bismarck) St. Mary’s Elementary School (Bismarck) St. Michael’s Elementary School (Grand Forks) St. Monica’s Montessori (Fargo) The Innovation School (Bismarck) Trinity Elementary East School (Dickinson) Trinity Elementary North School (Dickinson) Trinity Elementaryy School (West Fargo) Trinity Elementary West School (Dickinson) Trinity Jr/High School (Dickinson) Valley City Christian School (Valley City) Victory Christian School (Jamestown) Williston Trinity Christian School (Williston) High Schools (Grades 9 through 12) Anne Carlsen Center (Jamestown) Bishop Ryan Catholic School (Minot) Dakota Adventist Academy (Bismarck) Dakota Memorial School (Minot) Hope Christian Academy (Dickinson) Johnson Corners Christian Academy (Watford City) New Testament Baptist Christian School (Larimore) Oak Grove Lutheran Middle/High School (Fargo) Our Redeemer’s Christian School (Minot) Prairie Learning Education Center (Raleigh) School of the Holy Family (Mandan) Shanley High-Sullivan Middle School (Fargo) Shiloh Christian School (Bismarck) St Mary’s Central High School (Bismarck) Trinity Jr/High School (Dickinson) Williston Trinity Christian School (Williston) Colleges (Education above 12th grade) Jamestown College (Jamestown) Trinity Bible College (Ellendale) Turtle Mountain Community College (Belcourt) United Tribes Technical College (Bismarck) University of Mary (Bismarck) ND Independent College Fund (Bismarck)
Extracted from PDF file 2023-north-dakota-schedule-nd-1psc.pdf, last modified December 2023

More about the North Dakota Schedule ND-1PSC Individual Income Tax Tax Credit TY 2023

We last updated the Nonprofit Private School Tax Credits for Individuals in February 2024, so this is the latest version of Schedule ND-1PSC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule ND-1PSC directly from TaxFormFinder. You can print other North Dakota tax forms here.

Related North Dakota Individual Income Tax Forms:

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 Schedule ND-1PSC.

Form Code Form Name
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Schedule ND-1CR Credit for Income Tax Paid to Another State
Schedule ND-1TC Tax Credits
Schedule ND1-PG Planned Gift Tax Credit
Schedule ND-1CS Calculation of Tax on Proceeds from Sale of Income Tax Credit
Schedule ND-1FA 3-Year Averaging Method for Elected Farm Income
Schedule ND-1FC Family Member Care Credit
Schedule ND-1PG Planned Gift Tax Credit
Schedule ND-1QEC Qualified Endowment Fund Tax Credit
Schedule ND-1S [OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

Download all ND tax forms 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 Schedule ND-1PSC from the Office of State Tax Commissioner in February 2024.

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Schedule ND-1PSC is a North Dakota Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of North Dakota Schedule ND-1PSC

We have a total of three past-year versions of Schedule ND-1PSC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Schedule ND-1PSC

Schedule ND-1PSC - Nonprofit Private School Tax Credits For Individuals (2023)

2022 Schedule ND-1PSC

Schedule ND-1PSC - Nonprofit Private School Tax Credits For Individuals (2022)

2021 Schedule ND-1PSC

Schedule ND-1PSC 2021 - Nonprofit Private School Tax Credits For Individuals


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