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     Form    North Dakota Office of State Tax Commissioner

     60   S Corporation Income Tax Return                                                                                      2018

 A  Tax year:          Calendar year 2018 or   Fiscal year beginning                          , 2018, and ending               , 20
 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  month   day   year
     City                                                  State       ZIP code                       F  Check all that apply:

                                                                                                         Initial return
 G  TOTAL number of shareholders
     Enter number of                                                                                     Final return
     Resident individual                                  Trust/estate                                   Farming/ranching
     shareholders                                         shareholders                                   corporation           Amended return
     Nonresident individual                               Tax-exempt                                     Composite return      Extension
     shareholders                                         organization
 H  Does this return include a qualified subchapter S subsidiary (QSSS)?  If "Yes," attach a statement listing the
     name and federal employer identification number of each QSSS                                                              Yes      No
          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 2018 Forms 60-ES and 60-EXT plus any overpayment applied from 2017 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 2019 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 2018 Form 1120S (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 officer                                                  Date                     I authorize the ND Office of State Tax Commissioner
                                                                                                to discuss this return with the paid preparer. (See instr.)
 Print name of officer                                               Telephone number         For Tax
                                                                                              Department
                                                                                              Use Only
 Paid preparer signature                                               Date

 Print name of paid preparer              PTIN                       Telephone number
                                                                                              SCOR
 Mail to:  Office of State Tax Commissioner, 600 E. Blvd. Ave., Dept. 127,
           Bismarck, ND 58505-0599

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    North Dakota Office of State Tax Commissioner
    2018 Form 60, 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 assets                                         3
4  Land                                                      4
5  Other assets (Attach schedule)                            5
6  Rented property (Annual rental multiplied by 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 on 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 2018 Tax Rate Schedule on page 5 of instructions.  Enter on Form 60, page 1, line 1     8

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    North Dakota Office of State Tax Commissioner
    2018 Form 60, 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, 4,
    5, 6, 7, 8, 10, 11, 13, or 18 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)
    a  For projects approved before August 1, 2013                                                       2a
    b  For projects approved after July 31, 2013                                                         2b
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  Geothermal energy device tax credit (Attach documentation)                                            9
10  a  Employer internship program tax credit (Attach documentation)                                     10a
   b  Number of eligible interns hired in 2018                                      10b
   c  Total compensation paid to eligible interns in 2018                           10c
11  Research expense tax credit (Attach documentation)                                                   11
12  a  Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC)                         12a
   b  Contribution amount from Schedule QEC, line 4                                 12b
    c  Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1)                           12c
    d  Contribution amount from ND Schedule K-1                                     12d
13  a  Workforce recruitment tax credit (Attach documentation)                                           13a
    b  Number of eligible employees whose 12th month of employment ended in 2017    13b
    c  Total compensation paid during the eligible employees' first 12 months of
        employment ending in 2017                                                   13c

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    North Dakota Office of State Tax Commissioner
    2018 Form 60, page 4
Enter name of corporation                                                                          Federal Employer Identification Number

Schedule K continued . . .

14  Credit for wages paid to a mobilized employee (Attach Schedule ME or ND Schedule K-1)                14
15  Nonprofit private primary school tax credit (Attach documentation)                                   15
16  Nonprofit private high school tax credit (Attach documentation)                                      16
17  Nonprofit private college tax credit (Attach documentation)                                          17

18  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)       18

Other items
    Line 19 only applies to a multistate corporation          see instructions
19  a  Total allocable income from all sources (net of related expenses)          19a
    b  Portion of line 19a that is allocable to North Dakota                                             19b

    Line 20 applies to all corporations       see instructions
20  For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts:
    a  Gross sales price or amount realized                                                              20a
    b  Cost or other basis plus expense of sale                                                          20b
    c  Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction)                        20c
    d  I.R.C. Section 179 deduction related to property that was passed through to shareholders          20d

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North Dakota Office of State Tax Commissioner
2018 Form 60, 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
Share- Name and address of shareholder If additional lines are needed, Social Security Type of entity Ownership
holder 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

2 Total for Column 6 . . . . . . . . . . . . . . . . . . . . . 2

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

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Form North Dakota Office of State Tax Commissioner
60-PV S Corporation Return Payment Voucher 2018

What is Form 60-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 60. 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 60-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 60-EXT.
card option. There is a fee for the debit or credit card
When is the payment due? option, none of which goes to the State of North Dakota.
The payment must be made on or before the 15th day of To pay online, go to www.nd.gov/tax/payment.
the 4th month following the end of the tax year to avoid  Electronic funds transfer—A payment may be made
any late payment penalty or interest. by means of an Automated Clearing House (ACH)
credit transaction that the taxpayer initiates through its
How to make payment banking institution. For more information, go to our
Make check or money order payable to “ND State Tax website at www.nd.gov/tax.
Commissioner” and write last four digits of federal
employer identification number (FEIN) and “2018 Form Need help?
60-PV” on it. Complete the payment voucher, detach it Phone: 701.328.1258
from this page, and enclose it with payment and return. If Speech or hearing impaired—800.366.6888
Form 60 has already been filed, mail payment and voucher Email: individualtax@nd.gov
to:

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 57-38-01.4, and 57-38-31.1, 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 60-PV - S Corporation Return Payment Voucher 2018
North Dakota Office of State Tax Commissioner
SFN 28751
Do not use this voucher if paying electronically
Name of corporation as it will appear on Form 60
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:
• ND State Tax Commissioner
• Mail payment and voucher to: Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127 • Write "2018 60-PV" on check
Bismarck, ND 58505-0599
SCO

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