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2022 Schedule ND-1TC
SFN 28742 (12-2022), Page 5
Line 9b. Enter on this line a research profession; (3) provided employment mobilized for federal active military
credit obtained from a qualified information on a web site for a fee; duty during the tax year, you may be
research and development company and (4) offered to pay a signing bonus, eligible for a tax credit if you continued
through a sale, assignment, or transfer moving expenses, or non-typical fringe to pay part or all of the employee’s
in 2022. benefits. wages during the period of mobilization.
Include on this line a credit for wages
The employer must provide a statement
paid to a mobilized employee from a
Line 10 - Angel fund investment to the employee hired to fill the hard-
North Dakota Schedule K-1. For more
credit carryover to-fill position containing the following:
information, see Schedule ME. Attach
(1) name of employer; (2) federal
Schedule ME.
Important! This line is only for employer identification number of
unused credits attributable to employer; (3) statement that employer
investments made in angel funds qualifies for the workforce recruitment
Line 14 - Partnership plan long-
organized and certified before credit based on the employee’s
term care insurance credit
July 1, 2017. employment; (4) amount of signing
You are allowed a tax credit for
Enter on this line a carryover of an bonus, moving expense payment, or
premiums you pay for a partnership
unused angel fund credit that is non-typical fringe benefit payment;
plan long-term care insurance policy
attributable to an investment made and (5) statement that the payment
that covers you or your spouse. To
in tax years beginning on or after of the bonus, moving expenses, or
qualify, you must be a North Dakota
January 1, 2015, but no later than fringe benefit may be deductible on the
resident at the time you pay the
June 30, 2017. employee’s North Dakota income tax
premiums.
return.
Lifetime credit limit. For investments A partnership plan policy is a special
made in angel funds on or after The unused portion of a credit first
type of long-term care insurance
January 1, 2013, and before July 1, allowed in the 2022 tax year may
policy that meets specific consumer
2017, you are allowed no more than be carried over to subsequent years’
protection and federal income tax law
$500,000 in total credits from your returns for up to 5 tax years.
requirements, is recognized by North
own investments plus any credits Line 11a. Enter the allowable credit Dakota for Medicaid benefit purposes,
you receive from a partnership, on this line. Include on this line an and provides the proper inflation
S corporation, or other passthrough unused credit carried over from tax protection based on the insured
entity that invested in an angel fund. If years 2017 and after and a workforce individual’s age at time of purchase.
you are married, you and your spouse recruitment credit from a North Dakota
An insurance company is required to
are considered one taxpayer for this Schedule K-1.
purpose. provide you with a statement certifying
Line 11b. Enter the number of eligible the policy as a partnership plan policy
employees whose first 12 months of at time of issuance. If you are filing
Line 11 - Workforce recruitment employment ended within the 2021 a paper return, attach copies of the
credit tax year. Disregard this line if the certification statement and the first
A tax credit is allowed to an employer credit is from a North Dakota page of the policy which identifies the
for using extraordinary recruitment Schedule K-1. insurance company and the name(s)
of the insured. If you are electronically
methods to recruit and hire employees Line 11c. For the eligible employees filing your return, you must be able to
for hard-to-fill positions in North included on line 11b, enter the total provide these copies upon request by
Dakota. The credit is equal to 5% of compensation paid during the first the Office of State Tax Commissioner.
the compensation paid during the 12 consecutive months of employment.
first 12 consecutive months to the Disregard this line if the credit is Important: There are long-term
employee hired to fill a hard-to-fill from a North Dakota Schedule K-1. care insurance policies that ARE
position. The credit is allowed in the NOT partnership plan policies
first tax year following the tax year in for which the premiums are not
which the employee completes the 12th Line 12 - Geothermal energy device eligible for this credit. You must
consecutive month of employment. credit look for the certification statement
To be eligible for the credit, the Complete this line only if you installed in your policy, or contact your
employer must pay an annual salary a qualifying geothermal energy device insurance company or the North
that is at least 125% of North Dakota’s on or after January 1, 2009, and before Dakota Insurance Department for
average annual wage as published by January 1, 2015, and an unused tax assistance in verifying your policy’s
Job Service North Dakota and must credit attributable to the installation is eligibility.
have employed all of the following being carried over to the 2022 tax year.
The credit is equal to the premiums
recruitment methods for at least you paid during the tax year, up to a
6 months to fill a position for which maximum credit of $250 (or $500, if
the credit is claimed: (1) contracted Line 13 - Credit for wages paid to a
both you and your spouse are insured).
with a professional recruiter for a fee; mobilized employee
(2) advertised in a professional trade If you have an employee who is a
journal, magazine, or other publication member of the National Guard or
directed at a particular trade or Reserve, and the employee was
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