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North Dakota Free Printable Schedule ND-1SA for 2024 North Dakota Statutory Adjustments

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Statutory Adjustments
Schedule ND-1SA

STATUTORY ADJUSTMENTS Schedule ND-1SA OFFICE OF STATE TAX COMMISSIONER 2023 SFN 28710 (12-2023) Attach to Form ND-1 Name (First, MI, Last Name) Your Social Security Number Important! All taxpayers must read this section. If you are claiming a deduction on line 4 or 5 of this schedule, you must complete this section. See "Property tax clearance" in instructions for details. ► Do you (or does your spouse, if filing jointly) hold a 50 percent or more ownership interest in real Yes No property located in North Dakota? If yes, enter name of each North Dakota county in which you or your spouse holds a 50% or more interest in real property: _________________________________________________________________________________ Attach to Form ND-1 the completed Property Tax Clearance Record obtained from each county identified above. Additions 1. Lump sum distribution from Federal Form 4972 (NA) 1 2. Loss from S corporation taxed as C corporation (NB) 2 3 3. Total additions. Add lines 1 and 2. Enter result on Form ND-1, line 3 Subtractions 4. Renaissance zone income exemption (Attach Schedule RZ) 5. New or expanding business income exemption (S7) 4 (NH) 5 6. Human organ donor expense deduction (NL) 6 7. Employee workforce recruitment exclusion (CA) 7 8. a. Stillborn child deduction b. 11-digit certificate number from Certification (CC) 8b of Fetal Death (CD) 8c c. Date of death from Certification of Fetal Death 9. Employer reimbursement of college expenses which is included in taxable wages on Form W-2 (Attach statement or letter from employer - see instructions) (CB) 8a (CE) 9 10. Income from S corporation taxed as C corporation (S6) 10 11. Total subtractions. Add lines 4 through 8a, 9, and 10. Enter result on Form ND-1, line 16 Instructions If you have any of the adjustments shown on this schedule, you must complete and attach it to Form ND-1. The property tax clearance record(s) must be attached to the North Dakota tax return on which the incentive is claimed. The deductions on lines 4 and 5 of this schedule are subject to this requirement. Disclosure notification Upon written request from the chairman of a North Dakota legislative standing committee or Legislative Management, the law requires the Office of State Tax Commissioner to disclose the amount of any deduction or credit claimed on a tax return. Any other confidential information, such as a taxpayer’s name or social security number, may not be disclosed. If you are claiming the deduction on line 4 or line 5 of this schedule, you must complete the property tax clearance section at the top of the schedule. If you are required to attach a property tax clearance record from a county, obtain one by using the form Property Tax Clearance Record available on the Office of State Tax Commissioner’s website at www.tax.nd.gov. Property tax clearance North Dakota Century Code (N.D.C.C.) § 57-01-15.1 provides that, before certain state tax incentives may be claimed, a taxpayer must obtain a property tax clearance record from each North Dakota county in which the taxpayer holds a 50% or more ownership interest in real property. Line 1 - Lump sum distribution If you received a lump-sum distribution from a qualified retirement plan that you elected to report on Federal Form 4972 (Tax On LumpSum Distributions), you must enter on this line the amount from Form 4972, line 6 plus line 10. However, if you received the distribution while a nonresident of North Dakota, do not make an entry on this line. 11 Line 2 - Loss from certain S corporations Enter on this line the amount of a loss adjustment reported to you by an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes. For more information, see the guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation under “Guidelines” at www.tax.nd.gov. Line 4 - Renaissance zone income exemption If you qualified for the business or investment income exemption under the North Dakota renaissance zone program, enter the sum of the amounts from Schedule RZ, Part 7, line 1c. Attach Schedule RZ. 2023 Schedule ND-1SA SFN 28710 (12-2023), Page 2 Line 5 - New or expanding business income exemption If you operate a business as a sole proprietorship and were granted a new or expanding business income exemption under N.D.C.C. Ch. 40-57.1, enter the portion of your net business income that is eligible for the exemption. For more information on how to calculate the amount of the exempt income, see North Dakota Administrative Code § 81-03-01.1‑06. Include on this line a new or expanding business income exemption from a North Dakota Schedule K-1. Line 7 - Employee workforce recruitment exclusion If you receive a statement from your employer verifying that your employer qualified for the North Dakota workforce recruitment income tax credit based on your employment, enter on this line the amount of the signing bonus, moving expense payment, or non-typical fringe benefit payment shown on the statement, but only to the extent it is included in your federal taxable income for the tax year. Line 6 - Organ donor deduction If you or your dependent, while living, donates part or all of a liver, pancreas, kidney, intestine, lung, or bone marrow for transplantation into another human being, you may deduct up to $10,000 of qualified expenses related to the donation that you incurred during the tax year. Line 8 - Stillborn child deduction You are allowed a deduction if you meet all of the following conditions: Qualified expenses means:  Lost wages not compensated for by sick pay.  Unreimbursed medical expenses (as defined for federal income tax purposes) that you did not deduct in calculating your federal taxable income. The expenses are deductuble in the tax year in which they are incurred. They are incurred when the medical care is actually provided, and not when the expenses are billed or paid. Enter on this line qualified expenses incurred during the tax year. Attach a copy of the statement received from your employer.  You are the parent of a child who was stillborn in 2023.  You received or obtained a certified copy of a Fetal Death Record (Certification of Fetal Death) from the North Dakota Department of Health, Division of Vital Records. This deduction is allowed only if a Fetal Death Record was filed with the North Dakota Division of Vital Records.  You would have been eligible to claim the child as a dependent on your 2023 federal income tax return if the child had been born alive. For information on who is entitled to a federal dependency exemption, see IRS Publication 501. If eligible, enter $4,892 on line 8a and complete lines 8b and 8c. Line 9 – College expense reimbursement deduction If your employer paid to you, or on your behalf, an amount as reimbursement of expenses you incurred for higher education or career and technical education, and the reimbursement was included in the taxable wages reported in Box 1 of your Form W-2, enter the taxable reimbursement on this line. Do not enter on this line any portion of a reimbursement that you deducted or excluded from your federal taxable income. Attach a statement or letter from your employer containing the following information:  A statement that the employer paid to you, or on your behalf, an amount as reimbursement for higher education or career and technical education expenses you incurred.  Amount of reimbursement included in the taxable wages reported in Box 1 of your Form W-2. Line 10 - Income from certain S corporations Enter on this line the amount of an income adjustment reported to you by an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes. For more information, see the guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation under “Guidelines” at www.tax.nd.gov.
Extracted from PDF file 2023-north-dakota-schedule-nd-1sa.pdf, last modified January 2024

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

We last updated the Statutory Adjustments in February 2024, so this is the latest version of Schedule ND-1SA, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule ND-1SA 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-1SA.

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-1SA from the Office of State Tax Commissioner in February 2024.

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-1SA

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


2023 Schedule ND-1SA

Schedule ND-1SA

2022 Schedule ND-1SA

Schedule ND-1SA - Statutory Adjustments (2022)

2021 Schedule ND-1SA

Schedule ND-1SA - Statutory Adjustments

2020 Schedule ND-1SA

Schedule ND-1SA - Statutory Adjustments

2019 Schedule ND-1SA

Schedule ND-1SA Statutory Adjustements 2019

2018 Schedule ND-1SA

Schedule ND-1SA - Statutory Adjustments

2017 Schedule ND-1SA

Schedule ND-1SA - Statutory Adjustments

2016 Schedule ND-1SA

Schedule ND-1 SA - Statutory Adjustments

2015 Schedule ND-1SA

Schedule ND-1 SA - Statutory Adjustments

Schedule ND-1 SA - Statutory Adjustments 2013 Schedule ND-1SA

Schedule ND-1 SA - Statutory Adjustments

Schedule ND-1 SA - Statutory Adjustments 2012 Schedule ND-1SA

Schedule ND-1 SA - Statutory Adjustments

Schedule ND-1 SA - Statutory Adjustments 2011 Schedule ND-1SA

Schedule ND-1 SA - Statutory Adjustments


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