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North Dakota Free Printable Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return for 2024 North Dakota [OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

Schedule ND-1S is obsolete, and is no longer supported by the North Dakota Department of Revenue.

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[OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return
Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

Schedule ND-1S Taxpayer 1 Taxpayer 2 North Dakota Office of State Tax Commissioner Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return Tax year Legal last name Legal first name Social security number No filing requirement (see instructions) Legal last name Legal first name Social security number No filing requirement (see instructions) • See instructions for how to complete this schedule. • Attach a copy of this schedule and a copy of the joint federal income tax return to each taxpayer's Form ND-1. Column A Federal return Amount reported on joint federal return Column B Column C Taxpayer 1 Taxpayer 2 Allocable share Allocable share of federal amount of federal amount 1. Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Total income (Add lines 1 through 15) . . . . . . . . . . . . . . . . . . 17. Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Certain business expenses of reservists, performing artists, and fee-based government officials . . . . . . . . . . . . . . . . . . . . . . . . . 19. Health savings account deduction . . . . . . . . . . . . . . . . . . . . . . . 20. Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. Deductible part of self-employment tax . . . . . . . . . . . . . . . . . . . 22. Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . 23. Self-employed health insurance deduction . . . . . . . . . . . . . . . . . 24. Penalty on early withdrawl of savings . . . . . . . . . . . . . . . . . . . . 25. Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26. IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . 28. Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29. Domestic production activities deduction . . . . . . . . . . . . . . . . . . 30. Other __________________________________________ . . . . 31. Total adjustments to income (Add lines 17 through 30) . . . . . 32. Federal adjusted gross income (Subtract line 31 from line 16) Enter taxpayer's amount from line 32 on taxpayer's Form ND-1, line D. 33. Standard deduction or itemized deductions . . . . . . . . . . . . . . . . . 34. Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35. Federal taxable income (Subtract lines 33 and 34 from line 32) Enter taxpayer's amount from line 35 on taxpayer's Form ND-1, line 1. North Dakota Office of State Tax Commissioner Schedule ND-1S instructions General Information Schedule ND-1S must be used by individuals in a same-sex marriage recognized by another state who file their federal income tax return using the married filing jointly filing status. North Dakota law does not recognize a same-sex marriage, even if it is recognized by another state. Individuals in a same-sex marriage recognized by another state cannot file a North Dakota income tax return using the filing status of married filing jointly or married filing separately. Instead, each individual must file a separate North Dakota income tax return using the filing status of single or, if qualified, head of household. If they file a federal income tax return using the married filing jointly filing status, they must complete Schedule ND-1S to determine each individual’s share of the adjusted gross income and taxable income reported on their joint federal return. They will then use their separate shares of these amounts to complete their separate North Dakota returns. This schedule applies to: • Original returns for tax years 2012 and earlier that are filed on or after September 16, 2013. • Returns filed for tax years 2013 and after. For more information, see the Income Tax Guideline: Filing By Individuals In A SameSex Marriage. Specific Instructions No filing requirement check-off Fill in the circle next to “No filing requirement” if (1) the taxpayer would not be required to file a federal income tax return had the taxpayer filed as a single person or (2) the taxpayer is a nonresident of North Dakota who has no income from North Dakota sources. If either of these apply, the taxpayer does not have to file a North Dakota income tax return. Lines 1 through 16 Income In Column A, enter the amounts from the joint federal income tax return on the corresponding lines of Schedule ND-1S. In Columns B and C, enter the portion of the amount in Column A belonging to each taxpayer. If the income, gain, or loss amount is from property or an account that is jointly owned by the taxpayers, enter onehalf of the amount in each column. If both taxpayers received social security benefits, determine each taxpayer’s share of the joint taxable amount on the federal return by multiplying the joint taxable amount by a ratio equal to the taxpayer’s own gross benefits divided by the combined gross benefits received by both taxpayers. The amounts in Column B and C must add up to the amount in Column A. Lines 17 through 31 Adjustments to income In Column A, enter the amounts from the joint federal income tax return on the corresponding lines of Schedule ND-1S. Enter on line 30 any adjustment included in the total adjustments on the federal return for which a separate line is not provided on the federal return. In Columns B and C, enter the portion of the amount in Column A belonging to each taxpayer. The amounts in Column B and C must add up to the amount in Column A. Line 32 Federal adjusted gross income The amount in Column A, line 32, must equal the federal adjusted gross income reported on the joint federal income tax return. Enter each taxpayer’s share of the joint federal adjusted gross income from line 32, Column B or C, on the taxpayer’s separate Form ND-1, line D. Line 33 Standard deduction or itemized deductions In Column A, enter the amount of the standard deduction or itemized deductions from the joint federal income tax return. Standard deduction allocation. If the standard deduction was claimed on the joint federal return, enter in Columns B and C each taxpayer’s share as follows: • Enter one-half of the basic standard deduction included in Column A in each taxpayer’s column. • If the amount in Column A includes the additional standard deduction amount for blindness or being age 65 or older, enter that amount in the column for the taxpayer to which it applies. Itemized deductions allocation. If itemized deductions were claimed on the joint federal return, enter in Columns B and C the portion of the amount in Column A that would have been allowed to the taxpayer had the taxpayer filed a federal return as a single person. As an alternative, multiply the amount in Column A by a ratio equal to the taxpayer’s separate federal adjusted gross income divided by the joint federal adjusted gross income. The amounts in Columns B and C must add up to the amount in Column A. Line 34 Personal and dependency exemptions In Column A, enter the total amount for personal and dependency exemptions from the joint federal income tax return. In Columns B and C, enter each taxpayer’s share as follows: • In each column, include the taxpayer’s own personal exemption amount. • In each column, include the dependency exemption amount that would have been allowed to the taxpayer had the taxpayer filed a federal income tax return as a single person. The amounts in Columns B and C must add up to the amount in Column A. Line 35 Federal taxable income The amount in Column A, line 35, must equal the federal taxable income reported on the joint federal income tax return. Enter each taxpayer’s share of the federal taxable income from line 35, Column B or C, on the taxpayer’s separate Form ND-1, line 1.
Extracted from PDF file 2019-north-dakota-schedule-nd-1s.pdf, last modified October 2013

More about the North Dakota Schedule ND-1S Individual Income Tax

OBSOLETE - This form is no longer required by North Dakota. Schedule ND-1S requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the [OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the North Dakota Office of State Tax Commissioner. 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-1S.

Form Code Form Name
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Schedule ND-1PSC Nonprofit Private School Tax Credits for Individuals
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

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-1S from the Office of State Tax Commissioner in March 2021.

Show Sources >

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-1S

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


2019 Schedule ND-1S

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

2018 Schedule ND-1S

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

2017 Schedule ND-1S

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

2016 Schedule ND-1S

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

2015 Schedule ND-1S

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return 2013 Schedule ND-1S

Schedule ND-1S - Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return


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