PDF document

- 1 -

    Form     North Dakota Office of State Tax Commissioner

    58         Partnership Income Tax Return
                                                                                                                           2018
A  Tax year:       Calendar year 2018 or   Fiscal yearbeginning                            ,2018, and ending                   ,20
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      Month   Day      Year
   City                                                    State ZIP code
                                                                                                   F  Check all that apply:
                                                                                                      Initial return
G  TOTAL number of partners
                                                                                                      Final return
   Enter number of
                                                         Partnership partners                         Farming/ranching
   Resident individual partners                          Corporation partners                         Filed by an LLC      Amended return
   Nonresident individual partners                       Other types of partners                      Composite 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 and federal employer identification number 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 ND Schedule K-1)                                                        4
5  Estimated tax paid on 2018 Forms 58-ES and 58-EXT plus any overpayment applied from 2017 return
    (If an amended return, enter total taxes due from line 3 of previously filed return)                                  5
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 2019 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 2018 Form 1065 (including Schedule K-1s) and copy of ND 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. (See instr.)
Print name of general partner                                    Telephone number          For Tax
                                                                                           Department
                                                                                           Use Only
Paid preparer signature                                          Date

Print name of paid preparer           PTIN                       Telephone number

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

- 2 -

   North Dakota Office of State Tax Commissioner
   2018 Form 58, 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 assets         2
3  Depletable assets                                    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

- 3 -

    North Dakota Office of State Tax Commissioner
    2018 Form 58, 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, 7,
8, 9, 10, 11, 13, 14, 16, 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)
    a  For projects approved before August 1, 2013                                                               4a
    b  For projects approved after July 31, 2013                                                                 4b
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  Energy device tax credits: (Attach documentation)
   a  Geothermal energy device tax credit                                                                12a
   b  Biomass, solar, or wind energy device tax credit                                                   12b
13  a  Employer internship program tax credit (Attach documentation)                                     13a
    b  Number of eligible interns hired in 2018                                   13b
    c  Total compensation paid to eligible interns in 2018                        13c
14  Research expense tax credit (Attach documentation)                                                           14
15  a   Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC)                        15a
     b   Contribution amount from Schedule QEC, line 4                            15b
     c   Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1)                         15c
     d   Contribution amount from ND Schedule K-1                                 15d

- 4 -

North Dakota Office of State Tax Commissioner
2018 Form 58, page 4
Enter name of partnership                                                                          Federal Employer Identification Number

Schedule K continued . . .

16  a  Workforce recruitment tax credit (Attach documentation)                                           16a
    b  Number of eligible employees whose 12th month of employment ended in 2017  16b
   c  Total compensation paid during the eligible employees' first 12 months of
       employment ending in 2017                                                  16c
17  Credit for wages paid to a mobilized employee (Attach Schedule ME or ND Schedule K-1)                17
18  Nonprofit private primary school tax credit (Attach documentation)                                   18
19  Nonprofit private high school tax credit (Attach documentation)                                      19
20  Nonprofit private college tax credit (Attach documentation)                                          20
21  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)       21

   Other items
    Line 22 only applies to a professional service partnership        see instructions
22  a  Guaranteed payments from Federal Form 1065, Schedule K                     22a
   b  Portion of line 22a paid for services performed everywhere by all partners  22b
    c  Portion of line 22b paid to nonresident individual partners for services performed in
        North Dakota                                                                                     22c

    Line 23 only applies to a multistate partnership          see instructions
23  a  Total allocable income from all sources (net of related expenses)          23a
    b  Portion of line 23a that is allocable to North Dakota                                             23b

    Line 24 applies to all partnerships       see instructions
24  For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts:
    a  Gross sales price or amount realized                                                              24a
    b  Cost or other basis plus expense of sale                                                          24b
    c  Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction)                        24c
    d  I.R.C. Section 179 deduction related to property that was passed through to partners              24d

- 5 -

North Dakota Office of State Tax Commissioner
2018 Form 58, 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
2 Total for Column 6 . . . . . . . . . . . . . . . . . . . . . . 2
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

- 6 -

Form North Dakota Office of State Tax Commissioner
58-PV Partnership Return Payment Voucher 2018

What is Form 58-PV? Electronic payment options. Instead of paying by check
Use this form if submitting a paper check or money order or money order with this payment voucher, the payment
to pay a tax balance due on a 2018 Form 58. Do not use may be made electronically in one of the following ways.
this form if paying electronically - see “How to make If paying electronically, do not use this voucher.
payment” for payment options.  Online—A payment may be made online with an
electronic check or a debit or credit card. The electronic
Do not use Form 58-PV to make an extension check option is free. North Dakota contracts with a
payment. Extension payments should be made using the national payment service to provide the debit or credit
extension payment voucher, Form 58-EXT. card option. There is a fee for the debit or credit card
option, none of which goes to the State of North Dakota.
When is the payment due?
To pay online, go to www.nd.gov/tax/payment.
The payment must be made on or before the 15th day of

the 4th month following the end of the tax year to avoid Electronic funds transfer—A payment may be made
by means of an Automated Clearing House (ACH)
any late payment penalty or interest.
credit transaction that the taxpayer initiates through its
banking institution. For more information, go to our
How to make payment
website at www.nd.gov/tax.
Make check or money order payable to “ND State Tax
Commissioner” and write last four digits of federal
employer identification number (FEIN) and “2018 58-PV” Need help?
on it. Complete the payment voucher, detach it from this Phone: 701.328.1258
page, and enclose it with payment and return. If Form 58 Speech or hearing impaired—800.366.6888
has already been filed, mail payment and voucher to: Email: individualtax@nd.gov

Office of State Tax Commissioner Privacy Act Notification. In compliance with the Privacy Act of 1974,
600 E. Boulevard Ave., Dept. 127 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,
Bismarck, ND 58505-0599 57‑38‑31.1, and 57‑38‑42, 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
Only a check drawn on a U.S. or Canadian bank in U.S. delay or prevent the processing of this form.
dollars and using a standard 9-digit routing number is
accepted.

▼ Detach here and mail with payment ▼

Form 58-PV - Partnership Return Payment Voucher 2018
North Dakota Office of State Tax Commissioner
SFN 28750
Do not use this voucher if paying electronically
Name of partnership as it will appear on Form 58
Federal Employer
Identification Number . . . . ►
Mailing address
Fiscal year filer: Tax year
ending (mm/dd/yyyy). . . . ►
City, state, ZIP Code
Payment amount . . . . . ►
• Due 15th day of 4th month following end of tax year • Make payable to:
• Mail payment and voucher to: Office of State Tax Commissioner ND State Tax Commissioner
600 E. Boulevard Ave., Dept. 127 • Write "2018 58-PV" on check
Bismarck, ND 58505-0599
PRT

PDF file checksum: 1646339222

(Plugin #1/9.12/13.0)