Form North Dakota Office of State Tax Commissioner
38 Fiduciary Income Tax Return 2018
A Tax year: Calendar year 2018 Fiscal year beginning , 2018, and ending , 20
B Name of estate or trust C Federal
EIN *
Name and title of fiduciary D Date
created:
Mailing address Apt. or suite
E TOTAL no. of beneficiaries
Enter number of
City State ZIP code
Resident individual beneficiaries
Nonresident individual beneficiaries
F Residency status: Resident Nonresident Other types of beneficiaries
G Entity 1 Decedent's estate 4 Qualified disability trust 7 Bankruptcy estate (Ch. 7) 10 Other (Identify below):
type:
2 Simple trust 5 ESBT (S portion only) 8 Bankruptcy estate (Ch. 11)
3 Complex trust 6 Grantor type trust 9 Pooled income fund
H Fill in all that apply: Initial return Final return Composite return Amended return Extension
1 Tax on fiduciary's North Dakota taxable income (from Tax Computation Schedule, line 8) 1
2 Credit for income tax paid to another state or local jurisdiction (from Schedule CR, line 7) 2
3 Other credits (Attach Schedule 38-TC) 3
4 Net tax liability on fiduciary's taxable income. Line 1 less lines 2 and 3 4
5 Income tax withheld from nonresident beneficiaries (from Schedule BI, line 3) 5
6 Composite income tax for electing nonresident beneficiaries (from Schedule BI, line 4) 6
7 Total taxes due. Add lines 4, 5, and 6 7
Tax paid
8 North Dakota income tax withheld from wages and other payments taxable to estate
or trust (Attach Form W-2, Form 1099, and North Dakota Schedule K-1) 8
9 Estimated tax paid on 2018 Forms 38-ES and 38-EXT plus an overpayment,
if any, applied from the 2017 return 9
10 Total payments. Add lines 8 and 9 10
11 Overpayment. If line 10 is MORE than line 7, subtract line 7 from line 10 and enter result;
otherwise, go to line 14. If result is less than $5.00, enter 0 11
12 Amount of line 11 to be applied to 2019 estimated tax 12
13 Refund. Subtract line 12 from line 11. If result is less than $5.00, enter 0 REFUND 13
14 Tax due. If line 10 is LESS than line 7, subtract line 10 from line 7.
If result is less than $5.00, enter 0 14
15 Penalty Interest Enter total penalty and interest 15
16 Balance due. Add lines 14, 15, and, if applicable, line 17 BALANCE DUE 16
17 Interest on underpaid estimated tax (from 2018 Schedule 38-UT) 17
• Attach copy of 2018 Form 1041 (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 fiduciary Date I authorize the ND Office of State Tax Commissioner
to discuss this return with the paid preparer.
Print name of fiduciary Telephone number For Tax
Department
Use Only
Paid preparer signature Date
Print name of paid preparer PTIN Telephone number
FID
Mail to: Office of State Tax Commissioner, 600 E. Blvd. Ave., Dept. 127,
Bismarck, ND 58505-0599