1                                                                                                                                                                          1
    2                                                                                                                                                                          2
1 2 3  3 5 6 7 8 910  12  14  16  18  20  22  24  26  28  30  32  34  36  38  40  42  44  46  48  50  52  54  56  58  60  62  64  66  68  70  72  74  76  78  80               3  84
                   11  13  15  17  19  21  23  25  27  29  31  33  35  37  39  41  43  45  47  49  51  53  55  57  59  61  63  65  67  69  71  73  75  77  79  81  83  85
    4
                  PARTNERSHIP INCOME TAX RETURN
    5                                                                                                                                                                          5
                  NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
    6                                                                                                                                                                          6
    7             SFN 28703 (12-2024)                                                                                                                                          7
                                                                                                                                 2024  FORM 58
    8    A  Tax Year:         X Calendar Year 2024 (Jan. 1 - Dec. 31, 2024)                                                                                                    8
    9                         X Fiscal Year         Beginning      MM/DD/2024 and ending MM/DD/YYYY                                                                            9
    10   B   Partnership's Name (legal)                                                                                          C Federal EIN*                                10
    11                                                                                                                                                                         11
               XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                   999999999
    12       Doing Business As Name (if different from legal name)                                                               D Business Code No. (see instructions)        12
    13                                                                                                                             999999                                      13
               XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
    14       Mailing Address                                                                          Apt. or Suite No.          E Date Business Started                       14
    15                                                                                                                             MM/DD/YYYY                                  15
               XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX  XXXXXXXXX
    16       City                                                          State            Zip Code                             F                                             16
                                                                                                                                   Check all that apply:
    17                                                                                                                                                                         17
             XXXXXXXXXXXXXXXXXXXXXXXXXXXX                                       XX          99999-9999
    18   G   TOTAL number of partners                                                                           9999               X Initial return                            18
    19                                                                                                                             X Final return                              19
                  Enter number of:
    20                                                                                                                             X Farming/Ranching                          20
                      Resident individual
    21                                                   9999                                                   9999               X Filed by an LLC                           21
                      partners                                             Partnership partners
    22                                                                                                          9999               X Composite return                          22
                      Nonresident individual                               Corporation partners
    23                                                   9999              Other types of partners              9999               X Amended return                            23
                      partners
    24                                                                                                                             X Extension                                 24
    25                                                                                                                                                                         25
    26   H   (1)Is this a "professional service partnership" as defined under N.D.C.C. Section 57-38-08.1(3)(a)?                        X  Yes  X No                           26
    27       (2)If "Yes", check applicable box:          XAccounting       XXLaw            Medicine            XOther:          XXXXXXXXXXXXXXXXX                             27
    28                                                                                                                                  X  Yes  X No                           28
         I   Is this a publicly traded partnership as defined under I.R.C. Section 7704(b)?
    29                                                                                                                                                                         29
         J   Is this partnership a partner (or member) in another partnership or limited liability company?  If "Yes",
    30       attach a statement listing the name(s) and federal employer identification number(s) of the other entity (entities)        X  Yes  X No                           30
    31         Before completing lines 1 through 12 on this page, complete Schedule FACT, Schedule K, and Schedule KP.                                                         31
    32         After completing Form 58, complete North Dakota Schedule K-1 (Form 58) for the partners.                                                                        32
    33                                                                                                                                                                         33
    34   1   Income tax withheld from nonresident partners (from page 5, Schedule KP, line 3)                                           1 99999999999999 34
    35   2   Composite income tax for electing nonresident partners (from page 5, Schedule KP, line 4)                                  2 99999999999999 35
    36   3   Total taxes due.  Add lines 1 and 2                                                                                        3 99999999999999 36
    37       Tax Paid                                                                                                                                                          37
    38   4   North Dakota income tax withheld shown on a Form 1099 and/or North Dakota Schedule K-1                                                                            38
    39         received by partnership (Attach Form 1099 and/or North Dakota Schedule K-1)                                              4 99999999999999 39
    40   5   Estimated tax paid on 2024 Forms 58-ES and 58-EXT plus any overpayment applied from 2023 return                            5 99999999999999 40
    41         (If an amended return, enter total taxes due from line 3 of previously filed return)                                                                            41
    42     6   Total payments.  Add lines 4 and 5                                                                                       6 99999999999999 42
    43                                                                                                                                                                         43
         7   Overpayment.  If line 6 is more than line 3, subtract line 3 from line 6 and enter result; otherwise,
    44         go to line 10.  If result is less than $5.00, enter 0                                                                    7 99999999999999 44
    45   8   Amount of line 7 to be applied to 2025 estimated tax                                                                       8 99999999999999 45
    46     9   Refund.  Subtract line 8 from line 7.  If result is less than $5.00, enter 0                                      REFUND 9 99999999999999 46
    47                                                                                                                                                                         47
    48     10   Tax due.  If line 6 is less than line 3, subtract line   6 from line 3.  If result is less than $5.00, enter 0          109999999999999948
    49     11   Penalty       99999999999                Interest        99999999999                  Enter total penalty and interest  11 99999999999999 49
    50     12 Balance due.  Add lines 10 and 11                                                                       BALANCE DUE       12 99999999999999 50
    51                                                                                                                                                                         51
    52            Attach copy of 2024 Form 1065 (including Schedule K-1s) and copy of North Dakota Schedule K-1s.                                                              52
    53     I declare that this return is correct and complete to the best of my knowledge and belief.                 *Privacy Act Notice - See inside front cover of booklet. 53
    54     Signature Of General Partner                                    Date                                         I authorize the ND Office of State Tax Commissioner to 54
    55                                                                                                          X       discuss this return with the paid preparer.            55
    56     Print Name Of General Partner                                   Telephone Number                             This Space Is For Tax Department Use Only              56
    57                                                                                                                                                                         57
    58     Paid Preparer Signature                                         Date                                                                                                58
    59                                                                                                                                                                         59
    60     Print Name Of Paid Preparer              PTIN                   Telephone Number                                                                                    60
    61                                                                                                                                                                         61
    62                                                                                                                                                                         62
                 Mail to: State Tax Commissioner, 600 E Boulevard Ave Dept 127,
                          Bismarck, ND  58505-0599                                                    NACTPPART
1 2 3  645 6 7 8 910  12  14  16  18  20  22  24  26  28  30  32  34  36  38  40  42  44  46  48  50  52  54  56  58  60  62  64  66  68  70  72  74  76  78  80               64 84
                   11  13  15  17  19  21  23  25  27  29  31  33  35  37  39  41  43  45  47  49  51  53  55  57  59  61  63  65  67  69  71  73  75  77  79  81  83  85
    65                                                                                                                                                                         65
    66                                                                                                                                                                         66

       PARTNERSHIP INCOME TAX RETURN
       NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
       SFN 28703 (12-2024) 
                                                                                                             2024  FORM 58
A  Tax Year:            Calendar Year 2024 (Jan. 1 - Dec. 31, 2024)
                        Fiscal Year     Beginning                            and ending
B   Partnership's Name (legal)                                                                                          C Federal EIN*

    Doing Business As Name (if different from legal name)                                                               D Business Code No. (see instructions)

    Mailing Address                                                                        Apt. or Suite No.            E Date Business Started

    City                                                      State            Zip Code                                 F
                                                                                                                          Check all that apply:
                                                                                               
G  TOTAL number of partners                                                                                               Initial return
         Enter number of:                                                                                                 Final return
         Resident individual                                                                                              Farming/Ranching
                                                                                               
         partners                                             Partnership partners                                        Filed by an LLC
         Nonresident individual                               Corporation partners                                        Composite return
         partners                                             Other types of partners                                     Amended return
                                                                                                                          Extension

H   (1) Is this a "professional service partnership" as defined under N.D.C.C. Section 57-38-08.1(3)(a)?                          Yes   No
    (2) If "Yes", check applicable box:       Accounting           Law           Medicine          Other:
I   Is this a publicly traded partnership as defined under I.R.C. Section 7704(b)?                                                Yes   No
J   Is this partnership a partner (or member) in another partnership or limited liability company?  If "Yes",
    attach a statement listing the name(s) and federal employer identification number(s) of the other entity (entities)           Yes   No
   
    Before completing lines 1 through 12 on this page, complete Schedule FACT, Schedule K, and Schedule KP.
    After completing Form 58, complete North Dakota Schedule K-1 (Form 58) for the partners.
                                                                                                                                
1   Income tax withheld from nonresident partners (from page 5, Schedule KP, line 3)                                              1
2   Composite income tax for electing nonresident partners (from page 5, Schedule KP, line 4)                                     2
3   Total taxes due.  Add lines 1 and 2                                                                                           3
   Tax Paid
4   North Dakota income tax withheld shown on a Form 1099 and/or North Dakota Schedule K-1
    received by partnership (Attach Form 1099 and/or North Dakota Schedule K-1)                                                   4
                                                                                                                                 
5   Estimated tax paid on 2024 Forms 58-ES and 58-EXT plus any overpayment applied from 2023 return                               5
    (If an amended return, enter total taxes due from line 3 of previously filed return)
6   Total payments.  Add lines 4 and 5                                                                                            6
7   Overpayment.  If line 6 is more than line 3, subtract line 3 from line 6 and enter result; otherwise,                         
    go to line 10.  If result is less than $5.00, enter 0                                                                         7
                                                                                                                                  
8   Amount of line 7 to be applied to 2025 estimated tax                                                                          8
9   Refund.  Subtract line 8 from line 7.  If result is less than $5.00, enter 0                                        REFUND    9
                                                                                                                             
10   Tax due.  If line 6 is less than line 3, subtract line 6 from line 3.  If result is less than $5.00, enter 0                 10
11   Penalty                                  Interest                                     Enter total penalty and interest       11
12 Balance due.  Add lines 10 and 11                                                                BALANCE DUE                   12
      
       Attach copy of 2024 Form 1065 (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.         *Privacy Act Notice - See inside front cover of booklet.
Signature Of General Partner                                  Date                                           I authorize the ND Office of State Tax Commissioner to
                                                                                                             discuss this return with the paid preparer.
Print Name Of General Partner                                 Telephone Number                               This Space Is For Tax Department Use Only

Paid Preparer Signature                                       Date

Print Name Of Paid Preparer           PTIN                    Telephone Number

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

     2024 Form 58
     SFN 28703 (12-2024), Page 2

Partnership's Name (legal)                                                                            Federal Employer Identification Number

Schedule FACT    Calculation of North Dakota apportionment factor
IMPORTANT:  All partnerships must complete the applicable portions of this schedule.
See Schedule FACT instructions in Form 58 booklet.

                                                          Column 1                  Column 2              Column 3
Property factor
Average value at original cost of real and tangible       Total                     North Dakota          Factor
personal property used in the business. Exclude                                                           (Col. 2 ÷ Col. 1)
construction in progress.                                                                                 Result must be
                                                                                                          carried to six
                                                                                                          decimal places

1.  Inventories                                          1
2.  Buildings and other fixed depreciable                2
3.  Depletable                                           3

4.  Land                                                 4
5.  Other assets (Attach schedule)                       5

6.  Rented property (Annual rental x 8)                  6

7.  Total property. Add lines 1 through 6                7

Payroll factor

8.  Wages, salaries, commissions and other compensation
     of employees reported on Federal Form 1065 (If the
     amount reported in Column 2 does not agree with the
     total compensation reported for North Dakota
     unemployment insurance purposes, attach an                                                          
     explanation.)                                       8

Sales factor
9.  Gross receipts or sales, less returns and allowances 9
10.  Sales delivered, shipped, or assignable to North Dakota destinations        10
11.  Sales shipped from North Dakota to the U.S. Government, or to purchasers
       in a state or foreign country where the partnership does not have a filing
       requirement                                                               11
                                                                                                          
12.  Total sales. Add lines 9 through 11                12

13.  Sum of factors. Add lines 7, 8, and 12 in Column 3                                                13

14.  Apportionment factor - Divide line 13 by 3.0; however, if line 7, 8, or 12 of Column 1 is zero,
       divide line 13 by the number of factors (on lines 7, 8, and 12) showing an amount greater than  
       zero in Column 1                                                                                14

     2024 Form 58
     SFN 28703 (12-2024), Page 3

Partnership's Name (legal)                                                                         Federal Employer Identification Number

Schedule K           Total North Dakota adjustments, credits, and other items
                             distributable to partners (All partnerships must complete this schedule)
Important!  All taxpayers must read this section. If the partnership is claiming a deduction or credit on line 4, 5, 7a,
7b, 7c, 8, 9, 10, 11, 12a, 13, 15a, 20, or 21 of this schedule, this section must be completed. See "Property tax clearance" in
instructions for details.
►    Does the partnership or any of its partners responsible for state tax matters hold a 50 percent or
     more ownership interest in real property located in North Dakota?                                    Yes               No
     If yes, enter below the name of each North Dakota county in which the partnership or any partners responsible for state
     tax matters hold a 50% or more interest in real property:

Attach to Form 58 the completed Property Tax Clearance Record(s) obtained from each county identified above.

North Dakota addition adjustments
1.  Federally-exempt income from non-North Dakota state and local bonds and foreign securities         1
2.  State and local income taxes deducted on federal partnership return in calculating its ordinary
     income (loss)                                                                                     2

North Dakota subtraction adjustments
3.  Interest from U.S. obligations                                                                     3
4.  Renaissance zone business or investment income exemption: (Attach Schedule RZ)                     4
5.  New or expanding business income exemption (Attach documentation)                                  5
6.  Gain from eminent domain sale (Attach documentation)                                               6

North Dakota tax credits
7.  Renaissance zone tax credits: (Attach Schedule RZ)
     a.  Historic property preservation or renovation tax credit                                       7a
     b.  Renaissance fund organization investment tax credit                                           7b
     c.  Nonparticipating property owner tax credit                                                    7c
8.  Seed capital investment tax credit (Attach documentation)                                          8
9.  Agricultural commodity processing facility investment tax credit (Attach documentation)            9
10.  Biodiesel/green diesel fuel blending tax credit (Attach documentation)                            10
11.  Biodiesel/green diesel fuel sales equipment tax credit (Attach documentation)                     11
12.  a.  Employer internship program tax credit (Attach documentation)                                 12a
     b.  Number of eligible interns hired in 2024                             12b
     c.  Total compensation paid to eligible interns in 2024                  12c
13.  Research expense tax credit (Attach documentation)                                                13
14.  a.   Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC)                    14a
       b.  Contribution amount from Schedule QEC, line 4                      14b
       c.  Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1)                     14c
       d.  Contribution amount from ND Schedule K-1                           14d
15.  a.  Workforce recruitment tax credit (  Attach documentation)                                     15a
     b.  Number of eligible employees whose 12th month of employment
          ended in 2023                                                       15b
     c.  Total compensation paid for first 12 months of employment to eligible
          employees included on line 15b                                         15c

    2024 Form 58
    SFN 28703 (12-2024), Page 4

Partnership's Name (legal)                                                                              Federal Employer Identification Number

Schedule K continued . . .

16. Credit for wages paid to a mobilized employee (Attach Schedule ME or ND Schedule K-1)               16
17. Nonprofit private primary school tax credit (Attach documentation)                                  17
18. Nonprofit private high school tax credit (Attach documentation)                                     18
19. Nonprofit private college tax credit (Attach documentation)                                         19
20.Angel investor investment tax credit - only for credits attributable to investments made in qualified
      businesses by angel funds organized and certified after June 30, 2017 (Attach documentation)      20
21. Automation tax credit  (Attach Approval Letter)                                                     21
22. Developmentally disabled/mentally ill employee tax credit                                           22
23. Maternity home, child placing agency, or pregnancy help center (Attach Schedule MCP)                23
24. a. Apprentice tax credit (Attach documentation)                                                     24a
    b. Number of eligible apprentices employed in 2024                                 24b
    c. Total compensation paid to eligible apprentices in 2024                         24c

    Other items
    Line 25 only applies to a professional service partnership
25. a. Guaranteed payments from Federal Form 1065, Schedule K                          25a
    b. Portion of line 25a paid for services performed everywhere by all partners      25b
    c. Portion of line 25b paid to nonresident individual partners for services performed in
        North Dakota                                                                                    25c

    Line 26 only applies to a multistate partnership
26. a. Total allocable income from all sources (net of related expenses)               26a
b. Portion of line 26a that is allocable to North Dakota                               26b

    Line 27 applies to all partnerships
27. For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts:
    a. Gross sales price or amount realized                                                             27a
    b. Cost or other basis plus expense of sale                                                         27b
    c. Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction)                       27c
    d. I.R.C. Section 179 deduction related to property that was passed through to partners             27d

    2024 Form 58
    SFN 28703 (12-2024), Page 5
Partnership's Name (legal)                                                                                     Federal Employer Identification Number

Schedule KP        Partner information
        All partnerships must complete this schedule. Complete Columns 1 through 5 for all partners. Complete Column 6 for a nonresident
        partner and a tax-exempt organization partner. If applicable, complete Column 7 or Column 8 for a nonresident partner only. See instructions
        for the definition of a "nonresident partner," which includes entities other than individuals.
                                                     All Partners
                             Column 1                                                                 Column 2   Column 3         Column 4
        Name and address of partner                  If additional lines are needed, Social Security           Type of entity     Ownership
Partner                                              attach additional pages         Number/FEIN               (See instructions)   %
        Name
A
        Address                                      State           Zip Code
        Name
B
        Address                                      State           Zip Code
        Name
C
        Address                                      State           Zip Code
        Name
D
        Address                                      State           Zip Code
        Name
E
        Address                                      State           Zip Code
        Name
F
        Address                                      State           Zip Code
        Name
G
        Address                                      State           Zip Code

                                                     Nonresident Partners and Tax-Exempt Organization Partners
                                                     Important: See instructions for which partners to include in Columns 6, 7, and 8
                             All Partners            Nonresident
                             Complete Column 5       Partners/Tax-Exempt                                Nonresident Partners Only
                             for ALL partners        Organization Partners
                             Column 5                Column 6                                           Column 7              Column 8
                             Federal distributive    North Dakota                    North Dakota              Form PWA or North Dakota
                             share of income (loss)  distributive share of           income tax                Form PWE    composite income
        Partner                                      income (loss)            withheld (2.50%) (Attach copy)               tax (2.50%)
              A

        B
        C
        D
        E
              F
        G

1.  Total for Column 5     1                         NA
                                                                                                      NA
2.  Total for Column 6                            2                                                              NA               NA

3.  Total for Column 7. Enter this amount on Form 58, page 1, line 1         3
4.  Total for Column 8. Enter this amount on Form 58, page 1, line 2                                                4