North Dakota [OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

[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.