North Dakota Fiduciary Income Tax Return

Fiduciary Income Tax Return
Form 38 - Fiduciary Income Tax Return (2023)
FIDUCIARY INCOME TAX RETURN
OFFICE OF STATE TAX COMMISSIONER

Form 38

SFN 28707 (12-2023)

2023
A Tax year:

Calendar year 2023

, 2023, and ending

Fiscal year beginning

B Name Of Estate Or Trust

,

20

C Federal
EIN *

Name And Title Of Fiduciary

D Date
Created:

Mailing Address

Apartment or Suite
State

City

E TOTAL no. of beneficiaries
Enter number of
Resident individual beneficiaries

ZIP Code

Nonresident individual beneficiaries
F

Residency status:

G Entity
type:

Resident

Nonresident

Other types of beneficiaries

1 Decedent's estate

4 Qualified disability trust

7 Bankruptcy estate (Ch. 7)

2 Simple trust

5 ESBT (S portion only)

8 Bankruptcy estate (Ch. 11)

3 Complex trust

6 Grantor type trust

9 Pooled income fund

H Fill in all that apply:

Initial return

Final return

Composite return

10 Other (Identify below):

Amended return

Extension

1. Tax on fiduciary's North Dakota taxable income (from Tax Computation Schedule, line 8)

1

2. Credit for income tax paid to another state or local jurisdiction (from Schedule CR, line 7)

2

3. Other credits (Attach Schedule 38-TC)

3

4. Net tax liability on fiduciary's taxable income. Line 1 less lines 2 and 3

4

5. Income tax withheld from nonresident beneficiaries (from Schedule BI, line 3)

5

6. Composite income tax for electing nonresident beneficiaries (from Schedule BI, line 4)

6

7. Total taxes due. Add lines 4, 5, and 6

7

Tax Paid
8. North Dakota income tax withheld from wages and other payments taxable to estate
or trust (Attach Form W-2, Form 1099, and/or North Dakota Schedule K-1)

8

9. Estimated tax paid on 2023 Forms 38-ES and 38-EXT plus an overpayment,
if any, applied from the 2022 return

9

10. Total payments. Add lines 8 and 9

10

11. Overpayment. If line 10 is MORE than line 7, subtract line 7 from line 10 and enter result;
otherwise, go to line 14. If result is less than $5.00, enter 0

11

12

12. Amount of line 11 to be applied to 2024 estimated tax
13. Refund. Subtract line 12 from line 11. If result is less than $5.00, enter 0

REFUND

14. Tax due. If line 10 is LESS than line 7, subtract line 10 from line 7.
If result is less than $5.00, enter 0
Interest

15. Penalty

14

Enter total penalty and interest

16. Balance due. Add lines 14, 15, and, if applicable, line 17

BALANCE DUE

17. Interest on underpaid estimated tax (from 2023 Schedule 38-UT)

•

13

15
16

17

Attach copy of 2023 Form 1041 (including Schedule K-1s) and copy of North Dakota Schedule K-1s

I declare that this return is correct and complete to the best of my knowledge and belief.
Date

Signature Of Fiduciary

Telephone Number

Print Name Of Fiduciary

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

Date

Paid Preparer Signature
Print Name Of Paid Preparer

*Privacy Act Notice - See inside front cover of booklet

PTIN

Telephone Number

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

FID

2023 Form 38
SFN 28707 (12-2023), Page 2
Enter Name Of Estate Or Trust

Federal Employer Identification Number

Tax Computation Schedule: Tax on fiduciary's taxable income
Part 1 - Calculation of tax
1. Federal taxable income from Form 1041, page 1, line 23, or Form 1041-QFT, line 11

1

2. Additions (See instructions) (Attach statement)

2

3. Add lines 1 and 2

3

4. a. Interest from U.S. obligations

4a

b. Net long-term capital gain exclusion (from worksheet in instructions)

4b

c. Qualified dividend exclusion

4c

d. Other subtractions (See instructions) (Attach statement)

4d

e. Total subtractions. Add lines 4a through 4d

4e

5. North Dakota taxable income of fiduciary. Subtract line 4e from line 3

5

6. Tax on amount on line 5 using the 2023 Tax Rate Schedule

6

•
•

If resident estate or trust, enter amount from line 6 on line 8. Do not complete lines 7a, 7b, and 7c.
If nonresident estate or trust, complete lines 7a, 7b, and 7c.

7. a. Fiduciary's income from Part 2, line 11, Column A, less the amount
from Part 1, line 4a

7a

b. Income (loss) reportable to North Dakota from Part 2, line 11, Column B

7b

c. Divide line 7b by line 7a. Round to the nearest four decimal places.
If line 7b is more than line 7a, enter 1

7c

8. Tax on fiduciary's North Dakota taxable income: If resident estate or trust, enter amount from line 6.
If nonresident estate or trust, multiply line 6 by line 7c. Enter this amount on page 1, line 1

2023
Tax Rate
Schedule

Estates and Trusts

If North Dakota Taxable Income is:

8

The tax is:

Over
But not over
$
0
$ 3,000 .......................... 0.00% of ND Taxable Income
3,000
10,750........ $
0.00 + 1.95% of amount over $ 3,000
10,750..............................151.13 + 2.50% of amount over
10,750

Part 2 - Calculation of fiduciary's income

•
•

This part must be completed by all estates and trusts
Resident estate or trust: Complete Column A only.
Nonresident estate or trust: Complete Columns A, B,
and C. See instructions for how to complete Columns B
and C.

1. Interest income

1

2. Ordinary dividends

2

3. Business income or (loss)

3

4. Capital gain or (loss)

4

5. Rents, royalties, partnerships, other estates and
trusts, etc.

5

6. Farm income or (loss)

6

7. Ordinary gain or (loss)

7

8. Other income

8

9. Total income. Add lines 1 through 8

9

10. Portion of amount on line 9 distributed to
beneficiaries

10

11. Fiduciary's income. Subtract line 10 from line 9

11

Nonresident estates or trusts only
Column A
Federal return

Column B
North Dakota

Column C
Other States

2023 Form 38
SFN 28707 (12-2023), Page 3
Enter Name Of Estate Or Trust

Schedule BI

Federal Employer Identification Number

Beneficiary information

All estates and trusts must complete this schedule. Complete Columns 1 through 4 for all beneficiaries. Complete
Column 5 for a nonresident beneficiary. If applicable, complete Column 6 or Column 7 for a nonresident beneficiary. See
instructions for the definition of a "nonresident beneficiary," which includes entities other than individuals.

All Beneficiaries
Column 2

Column 1

Beneficiary

Name and address of beneficiary

Column 3

Social Security
Number/FEIN

If additional lines are needed,
attach additional pages

Type of entity

(See instructions)

Name

A

Address

State

Zip Code

State

Zip Code

State

Zip Code

State

Zip Code

Name

B

Address
Name

C

Address
Name

D

Address

Nonresident Beneficiaries Only

All Beneficiaries
Complete Column 4 for
ALL beneficiaries

Beneficiary

Important: Columns 5 through 7 are for a NONRESIDENT BENEFICIARY only.
See instructions for which beneficiaries to include in Columns 5, 6, and 7.

Column 4

Column 5

Federal distributive
share of income (loss)

North Dakota
distributive share of
income (loss)

Column 6
North Dakota
income tax
withheld
(2.50%)

Column 7

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

A
B
C
D
1. Total for Column 4

NA

1

2. Total for Column 5

NA

3. Total for Column 6. Enter this amount on Form 38, page 1, line 5

NA

NA

2
3

4. Total for Column 7. Enter this amount on Form 38, page 1, line 6

Schedule CR

4

Credit for income tax paid to another state or local jurisdiction

Enter the name of the other state in which income tax was paid to the state and/or local jurisdiction
1. Fiduciary's share of total income from page 2, Tax Computation Schedule, Part 2, line 11, Column A

1

2. Portion of amount on line 1 that has its source in the other state (See instructions)

2

3. Credit ratio. Divide line 2 by line 1 and round to the nearest four decimal places

3

4. Tax on fiduciary's North Dakota taxable income from page 1, line 1

4

5. Multiply line 3 by line 4

5

6. Amount of income tax paid to the other state and its local jurisdictions (See instructions)

6

7. Credit for income tax paid to another state and/or local jurisdiction. Enter lesser of line 5 or line 6.
Enter this amount on page 1, line 2

7

Important: Attach a copy of the income tax return filed with the other state and/or local jurisdiction

FIDUCIARY RETURN PAYMENT VOUCHER

Form 38-PV

OFFICE OF STATE TAX COMMISSIONER

2023

SFN 28749 (12-2023)

What is Form 38-PV?

Use this form if submitting a paper check or money order
to pay a tax balance due on a 2023 Form 38. Do not
use this form if paying electronically—see “How to make
payment” for payment options.
Do not use Form 38-PV to make an extension
payment. Extension payments should be made using
the extension payment voucher, Form 38-EXT.

When is the payment due?

The payment must be made on or before the 15th day of
the 4th month following the end of the tax year to avoid
any late payment penalty or interest.

How to make payment

Make check or money order payable to “ND State Tax
Commissioner” and write last four digits of federal
employer identification number (FEIN) and “2022 38‑PV”
on it. Complete the payment voucher, detach it from
this page, and enclose it with payment and return.
If Form 38 has already been filed, mail payment and
voucher to:
	 Office of State Tax Commissioner
	 600 E. Boulevard Ave., Dept. 127
	 Bismarck, ND 58505-0599

Only a check drawn on a U.S. or Canadian bank in U.S.
dollars and using a standard 9-digit routing number is
accepted.
Electronic payment options. Instead of paying by
check or money order with this payment voucher, the
payment may be made electronically with an electronic
check, a debit or credit card, or an Automated Clearing
House (ACH) credit transaction.
To pay electronically, or for more information, go to
www.tax.nd.gov and select “Make A Payment.”
If paying electronically, do not use this payment
voucher.

Need help?
Phone:	 701-328-1258
	
Speech or hearing impaired—800-366-6888
Email:	[email protected]
Privacy Act Notification. In compliance with the Privacy Act of 1974,
disclosure of a social security number or Federal Employer Identification
Number (FEIN) on this form is required under N.D.C.C. §§ 57-01-15
and 57-38-31, and will be used for tax reporting, identification, and
administration of North Dakota tax laws. Disclosure is mandatory. Failure
to provide the social security number or FEIN may delay or prevent the
processing of this form.

▼ Detach here and mail with payment ▼
FORM 38-PV FIDUCIARY RETURN PAYMENT VOUCHER

2023

North Dakota Office of State Tax Commissioner
SFN 28749 (12-2023)

Do not use this voucher if paying electronically
Name Of Estate Or Trust As It Will Appear On Form 38
Name Of Fiduciary
Mailing Address
City, State, ZIP Code

Federal Employer
Identification Number . . .

►

Tax Year Beginning
(mm/dd/yyyy) . . . . . . . .

►

Tax Year Ending
(mm/dd/yyyy) . . . . . . . .

►

Payment Amount ►

•

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

$

•

Make payable to:
ND State Tax Commissioner

•

Write "2023 38-PV" on check

FID