PARTNERSHIP INCOME TAX RETURN NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER SFN 28703 (12-2022) 2022 FORM 58 A Tax Year: X Calendar Year 2022 (Jan. 1 - Dec. 31, 2022) X Fiscal Year Beginning MM/DD/2022 and ending MM/DD/YYYY B Partnership's Name (legal) C Federal EIN* XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 999999999 Doing Business As Name (if different from legal name) D Business Code No. (see instructions) XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 999999 Mailing Address Apt. or Suite No. E Date Business Started XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXX MM/DD/YYYY City State Zip Code F Check all that apply: XXXXXXXXXXXXXXXXXXXXXXXXXXXX XX 99999-9999 G TOTAL number of partners 9999 X Initial return Enter number of: X Final return Resident individual X Farming/Ranching partners 9999 Partnership partners 9999 X Filed by an LLC Nonresident individual Corporation partners 9999 X Composite return partners 9999 Other types of partners 9999 X Amended return X Extension 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 (2) If "Yes", check applicable box: XAccounting XXLaw Medicine XOther: XXXXXXXXXXXXXXXXX I Is this a publicly traded partnership as defined under I.R.C. Section 7704(b)? X Yes X 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 X X 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 99999999999999 2 Composite income tax for electing nonresident partners (from page 5, Schedule KP, line 4) 2 99999999999999 3 Total taxes due. Add lines 1 and 2 3 99999999999999 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 North Dakota Schedule K-1) 4 99999999999999 5 Estimated tax paid on 2022 Forms 58-ES and 58-EXT plus any overpayment applied from 2021 return 5 99999999999999 (If an amended return, enter total taxes due from line 3 of previously filed return) 6 Total payments. Add lines 4 and 5 6 99999999999999 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 99999999999999 8 Amount of line 7 to be applied to 2023 estimated tax 8 99999999999999 9 Refund. Subtract line 8 from line 7. If result is less than $5.00, enter 0 REFUND 9 99999999999999 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 1099999999999999 11 Penalty 99999999999 Interest 99999999999 Enter total penalty and interest 11 99999999999999 12 Balance due. Add lines 10 and 11 BALANCE DUE 12 99999999999999 Attach copy of 2022 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 X discuss this return with the paid preparer. Print Name Of General Partner Telephone Number This Space Is For Tax Department Use Only Pa d Preparer Signature Date Print Name Of Pa d Preparer PTIN Telephone Number Mail to: State Tax Commissioner, 600 E Boulevard Ave Dept 127, Bismarck, ND 58505-0599 NACTPPART |
PARTNERSHIP INCOME TAX RETURN NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER SFN 28703 (12-2022) 2022 FORM 58 A Tax Year: Calendar Year 2022 (Jan. 1 - Dec. 31, 2022) 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 North Dakota Schedule K-1) 4 5 Estimated tax paid on 2022 Forms 58-ES and 58-EXT plus any overpayment applied from 2021 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 2023 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 2022 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 Pa d Preparer Signature Date Print Name Of Pa d Preparer PTIN Telephone Number Mail to: State Tax Commissioner, 600 E Boulevard Ave Dept 127, Bismarck, ND 58505-0599 PART |
2022 Form 58 SFN 28703 (12-2022), Page 2 Enter Name Of Partnership 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 |
2022 Form 58 SFN 28703 (12-2022), Page 3 Enter Name Of Partnership 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 or 20 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 2022 12b c. Total compensation paid to eligible interns in 2022 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 2021 15b c. Total compensation paid for first 12 months of employment to eligible employees included on line 15b 15c |
2022 Form 58 SFN 28703 (12-2022), Page 4 Enter Name Of Partnership 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 - only for credits attributable to purchases made after December 31, 2018 21 22. Developmentally disabled/mentally ill employee tax credit 22 Other items Line 23 only applies to a professional service partnership 23. a. Guaranteed payments from Federal Form 1065, Schedule K 23a b. Portion of line 23a paid for services performed everywhere by all partners 23b c. Portion of line 23b paid to nonresident individual partners for services performed in North Dakota 23c Line 24 only applies to a multistate partnership 24. a. Total allocable income from all sources (net of related expenses) 24a b. Portion of line 24a that is allocable to North Dakota 24b Line 25 applies to all partnerships 25. For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts: a. Gross sales price or amount realized 25a b. Cost or other basis plus expense of sale 25b c. Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction) 25c d. I.R.C. Section 179 deduction related to property that was passed through to partners 25d |
2022 Form 58 SFN 28703 (12-2022), Page 5 Enter Name Of Partnership 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 (2.90%) (Attach copy) tax (2.90%) 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 |