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                  S CORPORATION INCOME TAX RETURN
    5                                                                                                                                                                          5
                  NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
    6                                                                                                                                                                          6
                  SFN 28717 (12-2022)
    7                                                                                                                                                                          7
    8                                                                                                                      2022  FORM 60                                       8
    9                                                                                                                                                                          9
         A   Tax Year:
    10                           X Calendar Year 2022 (Jan. 1 - Dec. 31, 2022)                                                                                                 10
    11                           X Fiscal Year      Beginning        MM/DD/2022 and ending            MM/DD/YYYY                                                               11
    12     B   Corporation's Name (legal)                                                                                  C Federal EIN*                                      12
    13       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                               99999999                                          13
    14         Doing Business As Name (if different from legal name)                                                       D Business Code No. (see instructions)              14
    15       XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                               999999                                            15
    16         Mailing Address                                                                        Apt. or Suite No.    E Date Incorporated                                 16
    17                                                                                                                       MM/DD/YYYY                                        17
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX  XXXXXXXXX
    18         City                                                       State           Zip Code                         F                                                   18
    19       XXXXXXXXXXXXXXXXXXXXXXXXXXXX                                     XX          99999-9999                         Check all that apply:                             19
    20     G TOTAL number of shareholders                                                                     9999                                                             20
    21                                                                                                                       X Initial return                                  21
                    Enter number of:
    22                                                                                                                       X Final return                                    22
                      Resident individual                                Trust/estate
                      shareholders                                       shareholders
    23                                                   9999                                                 9999                                                             23
    24                                                                                                                       X Farming/ranching corporation                    24
                     Nonresident individual                              Tax-exempt
    25                                                   9999                                                 9999           X Composite return                                25
                     shareholders                                        organization
    26                                                                                                                       X Amended return                                  26
    27                                                                                                                       X Extension                                       27
    28     H   Does this return include a qualified subchapter S subsidiary (QSSS)?       X  Yes      XNo                                                                      28
    29           If yes, attach a statement listing the name and FEIN of each QSSS                                                                                             29
    30       Before completing lines 1 through 13 on this page, complete the applicable schedules on pages 2 through 5.                                                        30
    31       After completing Form 60, complete North Dakota Schedule K-1 (Form 60) for the shareholders.                                                                      31
    32                                                                                                                                                                         32
    33   1   Tax on excess net passive income and built-in gains, if any (from page 2, Schedule BG, line 8)                            1 99999999999999 33
    34   2   Income tax withheld from nonresident shareholders (from page 5, Schedule KS, line 3)                                      2 99999999999999 34
    35   3   Composite income tax for electing nonresident shareholders (from page 5, Schedule KS, line 4)                             3 99999999999999 35
    36   4   Total taxes due.  Add lines 1, 2, and 3                                                                                   4 99999999999999 36
    37                                                                                                                                                                         37
             Tax Paid
    38                                                                                                                                                                         38
         5   North Dakota income tax withheld shown on a Form 1099 and/or North Dakota Schedule K-1 received by
    39         corporation (Attach Form 1099 and ND Schedule K-1)                                                                      5 99999999999999 39
    40   6   Estimated tax paid on 2022 Forms 60-ES and 60-EXT plus any overpayment applied from 2021 return                                                                   40
    41         (If an amended return, enter total taxes due from line 4 of previously filed return)                                    6 99999999999999 41
    42   7   Total payments.  Add lines 5 and 6                                                                                        7 99999999999999 42
    43                                                                                                                                                                         43
         8   Overpayment.  If line 7 is more than line 4, subtract line 4 from line 7 and enter result; otherwise,
    44         go to line 11.  If result is less than $5.00, enter 0                                                                   8 99999999999999 44
    45   9   Amount of line 8 to be applied to 2023 estimated tax                                                            9 99999999999999                                  45
    46   10 Refund.  Subtract line 9 from line 8.  If result is less than $5.00, enter 0                                REFUND         10 99999999999999 46
    47                                                                                                                                                                         47
                                                                                                                                          99999999999999
    48   11 Tax due.      If line 7 is LESS than line 4, subtract line 7 from line 4.  If result is less than $5.00, enter 0           11                                      48
    49   12  Penalty            99999999999           Interest       99999999999                      Enter total penalty and interest 12 99999999999999 49
    50   13 Balance due.  Add lines 11 and 12                                                                   BALANCE DUE            13 99999999999999 50
    51                                                                                                                                                                         51
    52            Attach copy of 2022 Form 1120-S (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 - See inside front cover of booklet.      53
    54     Signature Of Officer                                          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 Officer                                         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                                                   NACTPSCOR
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    66                                                                                                                                                                         66

      S CORPORATION INCOME TAX RETURN
      NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
      SFN 28717 (12-2022) 
                                                                                                                2022  FORM 60

A  Tax Year:            Calendar Year 2022 (Jan. 1 - Dec. 31, 2022)
                        Fiscal Year    Beginning                             and ending
B   Corporation'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 Incorporated

    City                                                        State          Zip Code                         F
                                                                                                                   Check all that apply:
G   TOTAL number of shareholders
         Enter number of:                                                                                                   Initial return
         Resident individual                                  Trust/estate                                                  Final return
         shareholders                                         shareholders
         Nonresident individual                               Tax-exempt                                                    Farming/ranching corporation
         shareholders                                         organization                                                  Composite return
                                                                                                                            Amended return
                                                                                                                            Extension
H   Does this return include a qualified subchapter S subsidiary (QSSS)?        Yes        No
      If yes, attach a statement listing the name and FEIN of each QSSS
 
   Before completing lines 1 through 13 on this page, complete the applicable schedules on pages 2 through 5.
   After completing Form 60, complete North Dakota Schedule K-1 (Form 60) for the shareholders.
                                                                                                                               
1   Tax on excess net passive income and built-in gains, if any (from page 2, Schedule BG, line 8)                              1
2   Income tax withheld from nonresident shareholders (from page 5, Schedule KS, line 3)                                        2
3   Composite income tax for electing nonresident shareholders (from page 5, Schedule KS, line 4)                               3
4   Total taxes due.  Add lines 1, 2, and 3                                                                                     4
   Tax Paid
5   North Dakota income tax withheld shown on a Form 1099 and/or North Dakota Schedule K-1 received by
    corporation (Attach Form 1099 and ND Schedule K-1)                                                                          5
6   Estimated tax paid on 2022 Forms 60-ES and 60-EXT plus any overpayment applied from 2021 return                             
    (If an amended return, enter total taxes due from line 4 of previously filed return)                                        6
7   Total payments.  Add lines 5 and 6                                                                                          7
8   Overpayment.  If line 7 is more than line 4, subtract line 4 from line 7 and enter result; otherwise,                      
    go to line 11.  If result is less than $5.00, enter 0                                                                       8
9   Amount of line 8 to be applied to 2023 estimated tax                                                           9         
10 Refund.  Subtract line 9 from line 8.  If result is less than $5.00, enter 0                              REFUND             10
                                                                                                                              
11 Tax due.    If line 7 is LESS than line 4, subtract line 7 from line 4.  If result is less than $5.00, enter 0               11
12  Penalty                                 Interest                                       Enter total penalty and interest     12
13 Balance due.  Add lines 11 and 12                                                               BALANCE DUE                  13
      
      Attach copy of 2022 Form 1120-S (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 - See inside front cover of booklet.
Signature Of Officer                                          Date                                           I authorize the ND Office of State Tax Commissioner to
                                                                                                             discuss this return with the paid preparer.
Print Name Of Officer                                         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                                                      SCOR

    2022 Form 60
    SFN 28717 (12-2022), Page 2

Enter Name Of Corporation                                                                          Federal Employer Identification Number

Schedule FACT    Calculation of North Dakota apportionment factor

IMPORTANT:  All corporations must complete the applicable portions of this schedule.
See Schedule FACT instructions in Form 60 booklet.

Property factor                                                Column 1               Column 2       Column 3
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
1.  Inventories                                              1                                       carried to six
                                                                                                     decimal places
2.  Buildings and other fixed depreciable assets             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 1120S (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 corporation 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

Schedule BG  Tax in excess passive income and built-in gains
1.  Excess net passive income subject to federal tax on Federal Form 1120S                         1
2.  Built-in gains subject to federal tax on Federal Form 1120S, Schedule D                        2
3.  Add lines 1 and 2                                                                              3
4.  Apportionment factor from Schedule FACT, line 14                                               4
5.  North Dakota apportioned income. Multiply line 3 by line 4                                     5
6.  North Dakota NOL deduction from worksheet in instructions  (Attach worksheet)                  6
7.  North Dakota taxable income. Subtract line 6 from line 5                                       7
8.  Tax from 2022 Tax Rate Schedule in instructions. Enter on Form 60, page 1, line 1              8

    2022 Form 60
    SFN 28717 (12-2022), Page 3
Enter Name Of Corporation                                                                   Federal Employer Identification Number

Schedule K       Total North Dakota adjustments, credits, and other items
                 distributable to shareholders
                  All corporations must complete this schedule

Important!  All taxpayers must read this section. If the corporation is claiming a deduction or credit on line 2, 3, 4a,
4b, 4c, 5, 6, 7, 8, 9a, 10, 12a or 17 of this schedule, this section must be completed. See "Property tax clearance" in
instructions for details.
►   Does the corporation or any of its officers 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 corporation or any officers responsible for state
    tax matters hold a 50% or more interest in real property:

Attach to Form 60 the completed Property Tax Clearance Record(s) obtained from each county identified above.

North Dakota subtraction adjustments
1.  Interest from U.S. obligations                                                                         1
2.  Renaissance zone business or investment income exemption (Attach Schedule RZ)                          2
3.  New or expanding business income exemption (Attach documentation)                                      3

North Dakota tax credits
4.  Renaissance zone tax credits: (Attach Schedule RZ)
    a. Historic property preservation or renovation tax credit                                             4a
    b. Renaissance fund organization investment tax credit                                                 4b
    c. Nonparticipating property owner tax credit                                                          4c
5.  Seed capital investment tax credit (Attach documentation)                                              5
6.  Agricultural commodity processing facility investment tax credit (Attach documentation)                6
7.  Biodiesel or green diesel fuel blending tax credit (Attach documentation)                              7
8.  Biodiesel or green diesel fuel sales equipment tax credit (Attach documentation)                       8
9. a.  Employer internship program tax credit (Attach documentation)                                       9a
    b. Number of eligible interns hired in 2022                                      9b
    c. Total compensation paid to eligible interns in 2022                           9c
10. Research expense tax credit (Attach documentation)                                                     10
11. a.   Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC)                         11a
    b. Contribution amount from Schedule QEC, line 4                                 11b
    c. Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1)                             11c
    d. Contribution amount from ND Schedule K-1                                      11d
12. a.   Workforce recruitment tax credit (Attach documentation)                                           12a
    b. Number of eligible employees whose 12th month of employment ended
       in 2021                                                                       12b
    c. Total compensation paid for first 12 months of employment to eligible
         employees included on line 12b                                              12c

    2022 Form 60
    SFN 28717 (12-2022), Page 4

Enter Name Of Corporation                                                                         Federal Employer Identification Number

Schedule K continued . . .

13. Credit for wages paid to a mobilized employee (Attach Schedule ME or ND Schedule K-1)                13
14. Nonprofit private primary school tax credit (Attach documentation)                                   14
15. Nonprofit private high school tax credit (Attach documentation)                                      15
16. Nonprofit private college tax credit (Attach documentation)                                          16
17. 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)         17
18. Automation tax credit - only for credits attributable to purchases made after December 31, 2018      18
19. Developmentally disabled/mentally ill employee tax credit                                            19

Other items
Line 20 only applies to a multistate corporation
20. a.  Total allocable income from all sources (net of related expenses)          20a
    b.  Portion of line 20a that is allocable to North Dakota                      20b

    Line 21 applies to all corporations
21. For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts:
    a.  Gross sales price or amount realized                                                             21a
    b.  Cost or other basis plus expense of sale                                                         21b
    c.  Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction)                       21c
    d.  I.R.C. Section 179 deduction related to property that was passed through to partners             21d

   2022 Form 60
   SFN 28717 (12-2022), Page 5
Enter Name Of Corporation                                                                              Federal Employer Identification Number

Schedule KS                 Shareholder information
        All corporations must complete this schedule. Complete Columns 1 through 5 for all shareholders. Complete Column 6 for a nonresident
        shareholder. If applicable, complete Column 7 or Column 8 for a nonresident shareholder. See instructions for the definition of a "nonresident
        shareholder," which includes entities other than individuals.
                                                                     All Shareholders
                            Column 1                                                      Column 2         Column 3           Column 4
             Name and address of shareholder         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

                            All Shareholders                                             Nonresident Shareholders Only
                            Complete Column 5        Important: Columns 6 through 8 are for a NONRESIDENT SHAREHOLDER only.
                            for ALL shareholders     See instructions for which shareholders to include in Columns 6, 7, and 8.
                            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
    Shareholder                                                      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 60, page 1, line 2                      3
4  Total for Column 8. Enter this amount on Form 60, page 1, line 3                                                   4