North Dakota Fiduciary Income Tax Return

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Fiduciary Income Tax Return
Form 38 2024FIDUCIARY INCOME TAX RETURN
OFFICE OF STATE TAX COMMISSIONER

Form 38

SFN 28707 (12-2024)

2024
A Tax year:

Calendar year 2024

, 2024, and ending

Fiscal year beginning

C Federal
EIN *
D Date
Created:

B Name of Estate or Trust
Name And Title Of Fiduciary
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)

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

3. Other credits (Attach Schedule 38-TC)

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

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

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

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

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)

9. Estimated tax paid on 2024 Forms 38-ES and 38-EXT plus an overpayment,
if any, applied from the 2023 return

10. Total payments. Add lines 8 and 9

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

12. Amount of line 11 to be applied to 2025 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

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 2024 Schedule 38-UT)
•

15
16

Attach copy of 2024 Form 1041 (including Schedules K-1) and copy of North Dakota Schedules K-1

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

2024 Form 38
SFN 28707 (12-2024), Page 2
Federal Employer Identification Number

Name of Estate or Trust

Tax Computation Schedule: Tax on fiduciary's taxable income
Part 1 - Calculation of tax
1. Federal taxable income from Form 1041, line 23 or Form 990-T, line 11

2. Additions (See instructions) (Attach statement)

3. Add lines 1 and 2

4. a. Interest from U.S. obligations

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

c. Qualified dividend exclusion

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

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

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

6. Tax on amount on line 5 using the 2024 Tax Rate Schedule

•
•

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

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

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

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

2024
Tax Rate
Schedule

Estates and Trusts

If North Dakota Taxable Income is:

The tax is:

Over
But not over
$
0
$ 3,150 .......................... 0.00% of ND Taxable Income
3,150
11,325........ $
0.00 + 1.95% of amount over $ 3,150
11,325..............................159.41 + 2.50% of amount over
11,325

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

2. Ordinary dividends

3. Business income or (loss)

4. Capital gain or (loss)

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

6. Farm income or (loss)

7. Ordinary gain or (loss)

8. Other income

9. Total income. Add lines 1 through 8

10. Portion of amount on line 9 distributed to
beneficiaries

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

Nonresident estates or trusts only
Column A
Federal return

Column B
North Dakota

Column C
Other States

2024 Form 38
SFN 28707 (12-2024), Page 3
Federal Employer Identification Number

Name of Estate or Trust

Schedule BI

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 1

Beneficiary

Column 3

Column 2

Name and address of beneficiary

Social Security
Number/FEIN

If additional lines are needed,
attach additional pages

Type of entity

(See instructions)

Name

Address

State

Zip Code

State

Zip Code

State

Zip Code

State

Zip Code

Name

Address
Name

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

2. Total for Column 5

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

2
3

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

Schedule CR

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

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

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

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

5. Multiply line 3 by line 4

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

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

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

Extracted from PDF file 2024-north-dakota-form-38.pdf, last modified September 2024

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More about the North Dakota Form 38 Corporate Income Tax Tax Return TY 2024

We last updated the Fiduciary Income Tax Return in February 2025, so this is the latest version of Form 38, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form 38 directly from TaxFormFinder. You can print other North Dakota tax forms here.

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Related North Dakota Corporate 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 Form 38.

Form Code	Form Name
Form 38 Schedule K-1	Fiduciary Beneficiary's Share of North Dakota Income (Loss)
Form 38-Bklt	Fiduciary Income Tax Booklet
Form 38-ES	Fiduciary Estimated Income Tax - Estates and Trusts Estimated
Form 38-EXT	Fiduciary Extension Payment Voucher Extension
Form 38-PV	Fiduciary Return Payment Voucher Voucher
Schedule 38-TC	Corporation Tax Credits Tax Credit
Schedule 38-UT	Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts

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 Form 38 from the Office of State Tax Commissioner in February 2025.

Show Sources >

Form 38 is a North Dakota Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of North Dakota Form 38

We have a total of thirteen past-year versions of Form 38 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form 38

Form 38 2024

2023 Form 38

Form 38 - Fiduciary Income Tax Return (2023)

2022 Form 38

Form 38 Fiduciary Income Tax Return (2022) (12469 - Draft, VersiForm)

2021 Form 38

Form 38 2021 - Fiduciary Income Tax Return

2020 Form 38