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North Dakota Office of State Tax Commissioner
2018
Partner’s Instructions for North Dakota Schedule K-1 (Form 58)
Purpose of form Tax year. References to a North Dakota form Line 4b Sch. RZ, Part 1, line 19b
North Dakota Schedule K-1 (Form 58) is a and line number contained in these instructions Line 5 Form ND-1SA, line 2
supplemental schedule provided by a partnership are references to the form in use for the 2018 Line 6 Not applicable
to its partners. It provides information the calendar year. However, if you file your return Line 7a Sch. RZ, Part 4, line 7
partners may need to complete their North on a calendar year basis, but the partnership Line 7b Sch. RZ, Part 5, line 4
Dakota income tax returns. files its return on a fiscal year basis, report the Line 7c Sch. RZ, Part 6, line 6
amounts on your return for the year in which Line 8 Sch. ND-1TC, line 4
Resident individual, estate, and trust. If you the partnership’s fiscal year ends. For example, Line 9 Sch. ND-1TC, line 3
are a North Dakota resident individual, estate, if the partnership has a fiscal year ending in Line 10 Sch. ND-1TC, line 6
or trust, your entire distributive share of income February 2019, report the amounts from the Line 11 Sch. ND-1TC, line 7
from the partnership is subject to North Dakota 2018 Schedule K-1 (Form 58) on your 2019 tax Line 12a Sch. ND-1TC, line 12b
income tax. You received this schedule only to return. The partnership’s tax year is shown at Line 12b Not applicable
show your distributive share of the partnership’s the top of the schedule. Line 13 Sch. ND-1TC, line 8a
North Dakota statutory adjustments and tax Line 14 Sch. ND-1TC, line 9a
credits (see Part 3). Composite filing election. If you elected Line 15a Sch. ND-1TC, line 15b
to include your North Dakota distributive Line 15b See instructions to
Nonresident individual, estate, or trust. If you share of income in a composite filing by the
Form ND-1, line 4a
are a nonresident individual, estate, or trust, you partnership, the information provided on Line 15c Sch. ND-1TC, line 15b
are subject to North Dakota income tax on your the schedule is only for your information. Line 15d See instructions to
distributive share of the partnership’s income Retain the schedule for your tax records. The Form ND-1, line 4a
that is apportioned and allocated to North composite income tax paid by the partnership Line 16 Sch. ND-1TC, line 11a
Dakota. You received this schedule to show satisfies your North Dakota income tax filing
Line 17 Sch. ND-1TC, line 13
your distributive share of North Dakota income, and payment obligations with respect to your Line 18 Sch. ND-1TC, line 18
gains, losses, and deductions (see Part 4); North Dakota distributive share of income from Line 19 Sch. ND-1TC, line 19
North Dakota statutory adjustments and tax the partnership. If you later choose to revoke Line 20 Sch. ND-1TC, line 20
credits (see Part 3); and North Dakota income your composite filing election and file your own
Line 21 Sch. ND-1TC, line 21
tax withheld or paid on your North Dakota North Dakota income tax return, follow the
distributive share of income (see Part 5). instructions to Parts 3 through 6 to transfer the Form 38 filer:
Business entity. If you are a business entity, amounts from the schedule to your return. Include the amount
from this schedule: On:
such as a partnership, corporation, or limited Amended Schedule K-1 (Form 58). If you Lines 1-2 Not applicable
liability company, see the instructions to the receive an amended North Dakota Schedule K-1 Line 3 Form 38, page 2, Part 1,
applicable North Dakota income tax return for from the partnership, you generally must file
line 4a
filing and payment requirements. You received an amended North Dakota income tax return to Line 4a Sch. RZ, Part 1, line 19a
this schedule to show your distributive share report the revised information. Attach a copy Line 4b Sch. RZ, Part 1, line 19b
of the partnership’s North Dakota statutory of the amended Schedule K-1 to your amended Line 5 Form 38, page 2, Part 1,
adjustments and tax credits (see Part 3) and your North Dakota income tax return. If you line 4d
distributive share of the partnership’s property, previously elected to be included in a composite Line 6 Not applicable
payroll, and sales apportionment factors (see filing, and you are not changing that election,
Line 7a Sch. RZ, Part 4, line 7
Part 6). If you are a passthrough entity, such no action is required and you should retain the
Line 7b Sch. RZ, Part 5, line 4
as a partnership or S corporation, and your amended Schedule K-1 for your tax records. Line 7c Sch. RZ, Part 6, line 6
commercial domicile is located outside North
Dakota, the schedule will also show your North Line 8 Sch. 38-TC, line 3
Specific instructions
Dakota distributive share of income and any Line 9 Sch. 38-TC, line 2
Line 10 Sch. 38-TC, line 4
North Dakota income tax withheld or paid on it Part 3 Line 11 Sch. 38-TC, line 5
(see Part 5). All partners–North Dakota Line 12a Sch. 38-TC, line 10b
Tax-exempt organization. If you are a tax- adjustments and tax credits Line 12b Not applicable
exempt organization, you received this schedule Line 13 Sch. 38-TC, line 6a
to show your North Dakota distributive share The following lists show where to enter an Line 14 Sch. 38-TC, line 7a
of income, which is subject to North Dakota amount from Part 3 of Schedule K-1 (Form 58) Line 15a Sch. 38-TC, line 12c
income tax if it is subject to federal income tax on the North Dakota income tax return. Use Line 15b Form 38, page 2, Part 1,
(see Part 5). It also shows your distributive the list corresponding to your return. “Not line 2
share of North Dakota statutory adjustments and applicable” in the right-hand column means that Line 15c Sch. 38-TC, line 12c
tax credits, which may apply if you have income the item does not apply and must not be entered Line 15d Form 38, page 2, Part 1,
subject to North Dakota income tax (see Part 3). on your return. line 2
Lines 1-21 Line 16 Sch. 38-TC, line 9a
General instructions Form ND-1 filer: Line 17 Sch. 38-TC, line 11
Include the amount Line 18 Sch. 38-TC, line 15
The instructions for Parts 3 through 6 of this from this schedule: On: Line 19 Sch. 38-TC, line 16
schedule show where to report the information Lines 1-2 Not applicable Line 20 Sch. 38-TC, line 17
from Schedule K-1 (Form 58) on your North Line 3 Form ND-1, line 7 Line 21 Not applicable
Dakota income tax return. Line 4a Sch. RZ, Part 1, line 19a
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