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Schedule North Dakota Office of State Tax Commissioner
ND-1SA Statutory Adjustments
2018
Attach to Form ND-1
Your name (First, MI, Last name) Your social security number
Important! All taxpayers must read this section. If you are claiming a deduction on line 1 or 2 of this schedule,
you must complete this section. See "Property tax clearance" in instructions for details.
► Do you (or does your spouse, if filing jointly) hold a 50 percent or more ownership interest in real
property located in North Dakota? Yes No
If yes, enter name of each North Dakota county in which you or your spouse holds a 50% or more interest in real property:
_________________________________________________________________________________
Attach to Form ND-1 the completed Property Tax Clearance Record obtained from each county identified above.
1. Renaissance zone income exemption (Attach Schedule RZ) (S7) 1
2. New or expanding business income exemption (NH) 2
3. Human organ donor expense deduction (NL) 3
4. Employee workforce recruitment exclusion (CA) 4
5. Total subtractions. Add lines 1 through 4. Enter result on Form ND-1, line 16 5
section at the top of the schedule. If transplantation into another human being,
Instructions you are required to attach a property tax you may deduct up to $10,000 of qualified
If you have any of the adjustments shown clearance record from a county, obtain one expenses related to the donation that you
on this schedule, you must complete and by using the form Property Tax Clearance incurred during the tax year.
attach it to Form ND-1. Record available on the Office of State Tax
Qualified expenses means:
Commissioner’s website.
● Lost wages not compensated for by sick
pay.
Disclosure notification
Upon written request from the chairman Line 1 - Renaissance zone income ● Unreimbursed medical expenses (as
of a North Dakota legislative standing exemption defined for federal income tax purposes)
committee or Legislative Management, If you qualified for the business or that you did not deduct in calculating
the law requires the Office of State Tax investment income exemption under the your federal taxable income.
North Dakota renaissance zone program,
Commissioner to disclose the amount of enter the sum of the amounts from The expenses are deductuble in the tax
any deduction or credit claimed on a tax Schedule RZ, Part 7, lines 1c and 1h. year in which they are incurred. They are
return. Any other confidential information, Attach Schedule RZ. incurred when the medical care is actually
such as a taxpayer’s name or social security provided, and not when the expenses are
number, may not be disclosed. billed or paid.
Line 2 - New or expanding
business income exemption Enter on this line qualified expenses
Property tax clearance If you operate a business as a sole incurred during the tax year.
North Dakota Century Code § 57-01-15.1 proprietorship and were granted a new or
provides that, before certain state tax expanding business income exemption Line 4 - Employee workforce
incentives may be claimed, a taxpayer under N.D.C.C. ch. 40-57.1, enter the recruitment exclusion
must obtain a property tax clearance record portion of your net business income that If you receive a statement from your
from each North Dakota county in which is eligible for the exemption. For more employer verifying that your employer
the taxpayer holds a 50 percent or more information on how to calculate the amount qualified for the North Dakota workforce
ownership interest in real property. The of the exempt income, see North Dakota recruitment income tax credit based on
property tax clearance record(s) must be Administrative Code § 81-03-01.1-06. your employment, enter on this line the
attached to the North Dakota tax return Include on this line a new or expanding amount of the signing bonus, moving
on which the incentive is claimed. The business income exemption from a North expense payment, or non-typical fringe
deductions on lines 1 and 2 of this schedule Dakota Schedule K-1. benefit payment shown on the statement,
are subject to this requirement. but only to the extent it is included in your
Line 3 - Organ donor deduction federal taxable income for the tax year.
If you are claiming the deduction on
line 1 or line 2 of this schedule, you If you or your dependent, while living, Attach a copy of the statement received
must complete the property tax clearance donates part or all of a liver, pancreas, from your employer.
kidney, intestine, lung, or bone marrow for
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