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2022 Schedule ND-1NR
28724 (12-2022), Page 2
Who must complete Received for active duty service in Line 6, Column B
If you were a full-year nonresident or the U.S. armed forces. Enter net income and losses from the
a part-year resident of North Dakota Received by an individual who is rental of tangible property in North
during the tax year, you must complete a civilian spouse of a nonresident Dakota received while a nonresident,
this schedule to calculate your tax. U.S. armed forces servicemember and net income and losses from the
If married filing jointly, this applies stationed in North Dakota, and rental of all property (regardless of
if either spouse was a nonresident of who is in North Dakota for the location) received while a North Dakota
North Dakota for part or all of the tax sole purpose of residing with the resident.
year. If you were a full-year resident of servicemember. Enter royalties and other income, less
Minnesota or Montana, and all of your
income is exempt from North Dakota Exempt from North Dakota income related expenses, from interests in oil,
tax under reciprocity, do not complete tax under federal interstate coal, or other mineral property in North
this schedule. See “Reciprocity” in the commerce law covering certain Dakota received while a nonresident,
Form ND-1 instruction booklet for more rail, motor, air, and water carrier and net income from all mineral
information. employees working in multiple properties (regardless of location)
states on a regular basis. received while a North Dakota resident.
Exempt under North Dakota’s
How to complete Enter North Dakota ordinary income
Fill in your name, social security mobile workforce law or loss, net rental income, and
number, and residency status at the top covering certain employees other income not reported on other
of the schedule. If you were a part-year who work in North Dakota for lines received from a passthrough
resident of North Dakota during the less than 21 days—see N.D.C.C. entity (e.g., a partnership) while a
tax year, enter the dates you were a § 57-38-59.3. nonresident, and all similar types of
resident of North Dakota. If you were income and losses received from a
a full-year nonresident or part-year Line 2, Column B passthrough entity while a North Dakota
resident, enter the name of the other Enter amounts received (or credited resident.
state where you were a resident. If, to your account) while a North Dakota
instead of a state, you were a resident resident. Also include North Dakota Enter North Dakota-source income and
of a foreign country, enter the name of source interest and dividends received losses from an estate or trust received
the country. Complete Columns A and B from a passthrough entity (e.g., a while a nonresident, and all income and
as instructed below. partnership) while a nonresident. Do losses received from an estate or trust
not enter interest from U.S. obligations. while a North Dakota resident. Do not
include interest, dividends, pensions,
or annuities received from an estate or
Column A instructions Line 3, Column B
trust while a nonresident.
Complete Column A, lines 1 through 14, Enter net income or loss attributable
by filling in the total amounts from your to the portion of a sole proprietorship
federal income tax return, as instructed operated in North Dakota while a Line 7, Column B
on each line. nonresident, and net income or loss Enter net income or loss attributable to
from a sole proprietorship (regardless of the portion of a farm operated in North
Column B instructions where its operations are located) while Dakota while a nonresident, and net
Complete Column B, lines 1 through 14, a North Dakota resident. Do not enter income or loss from a farm (regardless
by filling in the portion of the amount net income or loss from a personal or of its location) while a North Dakota
in Column A that is reportable to North professional service business operated resident.
Dakota, as explained in the following in North Dakota while a Minnesota
instructions for each line in Column B. resident if the income is exempt from Line 8, Column B
If part or all of a North Dakota income North Dakota income tax under the Enter amounts received while a
amount reportable in Column B was reciprocity agreement with Minnesota. North Dakota resident, and amounts
entered on Form ND-1, line 6, 8, 9, 10, received from North Dakota sources
11, 14, or 15, or on Schedule ND-1SA, Line 4, Column B while a nonresident. Unemployment
line 1 or 2, because it is exempt from Enter net gains and losses from tangible compensation is from a North Dakota
North Dakota income tax, only enter the property in North Dakota received source if attributable to work performed
taxable portion in Column B. while a nonresident, and net gains and in North Dakota. Do not enter state and
losses from all property (regardless of local income tax refunds, alimony, and
Line 1, Column B its location) received while a resident. social security benefits received while a
Enter wages, salaries, tips, Also enter your share of North Dakota- nonresident.
commissions, bonuses, and other source net gains and losses received If you were a part-year resident of
compensation received for services from a passthrough entity (e.g., a North Dakota, determine the amount
performed in North Dakota while a partnership) while a nonresident. of your taxable social security benefits
nonresident, and all compensation to include on this line by multiplying
received while a North Dakota resident. Line 5, Column B the total gross social security benefits
Do not enter compensation received Enter amounts received while a North received while a resident by a
while a nonresident if it is: Dakota resident. percentage equal to the total taxable
Exempt from North Dakota portion of your social security benefits
income tax under the income divided by your total gross social
tax reciprocity agreement with security benefits.
Minnesota or Montana.
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