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North Dakota Office of State Tax Commissioner
2018 Schedule ND-1TC instructions Page 3
least 6 months to fill a position for which Complete this line only if any of the
Line 10 - Angel fund investment the credit is claimed: (1) contracted with following apply:
credit carryover a professional recruiter for a fee; (2) You installed a qualifying geothermal
Important! This line is only for unused advertised in a professional trade journal,
energy device on or after January 1,
credits attributable to investments made magazine, or other publication directed at a
2009, and before January 1, 2015, and
in angel funds organized and certified particular trade or profession; (3) provided
before July 1, 2017. employment information on a web site ° the 2018 tax year is one of the five
for a fee; and (4) offered to pay a signing tax years in which the credit is
Lifetime credit limit. For investments allowed for the installation, or
bonus, moving expenses, or non-typical
made in angel funds on or after January 1,
fringe benefits. ° an unused tax credit attributable to
2013, and before July 1, 2017, you are
the installation is being carried over
allowed no more than $500,000 in total The employer must provide a statement
to the 2018 tax year.
credits from your own investments plus to the employee hired to fill the hard-to-
any credits you receive from a passthrough fill position containing the following: (1) You own an interest in a partnership,
entity that invested in an angel fund. If name of employer; (2) federal employer S corporation, or other passthrough
you are married, you and your spouse are identification number of employer; (3) entity that installed a qualifying
considered one taxpayer for this purpose. statement that employer qualifies for the geothermal energy device on or after
workforce recruitment credit based on the January 1, 2009, and before January 1,
Line 10a. Enter on this line an unused
employee’s employment; (4) amount of 2015, and the 2018 tax year is one of
credit carried over from tax years 2011
signing bonus, moving expense payment, the five tax years in which the credit is
and after. Do not include on this line an
or non-typical fringe benefit payment; allowable for the installation.
unused credit carried over from a prior
and (5) statement that the payment of the
tax year that was obtained from another Line 12a. If you installed the qualifying
bonus, moving expenses, or fringe benefit
taxpayer through a sale, assignment, or geothermal energy device, enter the date
may be deductible on the employee’s
transfer made in tax year 2012—report this the installation was completed. Enter the
North Dakota income tax return.
amount on Line 10b. date in the following format: mm/dd/yyyy.
The unused portion of a credit first allowed Disregard this line if the credit is from a
Line 10b. Enter on this line an unused
in the 2018 tax year may be carried over North Dakota Schedule K-1.
credit carried over from a prior tax year
up to 5 tax years.
that was obtained from another taxpayer Line 12b. Enter the allowable credit on
through a qualifying sale, assignment, or Line 11a. Enter the allowable credit on this line. Include on this line an allowable
transfer made in tax year 2012. this line. Include on this line an unused geothermal credit from a North Dakota
credit carried over from tax years 2013 and Schedule K-1.
after and a workforce recruitment credit
Line 11 - Workforce recruitment from a North Dakota Schedule K-1.
credit Line 13 - Credit for wages paid to a
A tax credit is allowed to an employer for Line 11b. Enter the number of eligible mobilized employee
using extraordinary recruitment methods employees whose first 12 months of If you have an employee who is a member
to recruit and hire employees for hard-to- employment ended within the 2017 tax of the National Guard or Reserve, and the
fill positions in North Dakota. The credit year. Disregard this line if the credit is employee was mobilized for federal active
is equal to 5% of the compensation paid from a North Dakota Schedule K-1. military duty during the tax year, you may
during the first 12 consecutive months Line 11c. For the eligible employees be eligible for a tax credit if you continued
to the employee hired to fill a hard-to- included on line 11b, enter the total to pay part or all of the employee’s
fill position. The credit is allowed in the compensation paid during the first 12 wages during the period of mobilization.
first tax year following the tax year in consecutive months of employment. See Schedule ME for details. Attach
which the employee completes the 12th Disregard this line if the credit is from a Schedule ME.
consecutive month of employment. North Dakota Schedule K-1. Include on this line a credit for wages paid
To be eligible for the credit, the employer to a mobilized employee from a North
must pay an annual salary that is at Dakota Schedule K-1.
Line 12 - Geothermal energy device
least 125% of North Dakota’s average
credit
wage as published by Job Service North
Dakota and must have employed all of Note: The geothermal energy device
the following recruitment methods for at income tax credit allowed to individuals
expired on December 31, 2014, and is not
allowed for a geothermal energy device
installed on or after January 1, 2015.
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