North Dakota Office of State Tax Commissioner                                     Final      Amended
Schedule K-1 (Form 60)                                                         Corporation's       Calendar year 2018     (Jan. 1 - Dec. 31, 2018)
                                                                       2018    tax year:
                                                                                                   Fiscal year:    Beginning _______________, 2018
Shareholder's Share of North Dakota Income (Loss),                                                                 Ending _______________, 20 ____
Deductions, Adjustments, Credits, and Other Items
                                                                               Part 3 continued . . .
   See separate instructions
                                                                               9  Geothermal credit
Part 1  Corporation information
A  Corporation's federal EIN                                                   10  Employer internship program credit
                                                                               11  Research expense credit
B  Corporation's name, address, city, state, and ZIP code                      12  a  Endowment fund credit (Schedule QEC)
                                                                                 b  Contribution amount (Schedule QEC)
                                                                                   c  Endowment fund credit (ND Schedule K-1)
                                                                                   d  Contribution amount (ND Schedule K-1)
Part 2  Shareholder information                                                13  Workforce recruitment credit
C  Shareholder's SSN or FEIN (from Federal Schedule K-1)                       14  Wages paid to mobilized employee credit
                                                                               15  Nonprofit private primary school credit
D  Shareholder's name, address, city, state, and ZIP code
      (from Federal Schedule K-1)                                              16  Nonprofit private high school credit
                                                                               17  Nonprofit private college credit
                                                                               18  Angel investor credit (for investments made
                                                                                   after June 30, 2017)
                                                                                         Nonresident individual, estate, or trust
E  What type of entity is this shareholder? ____________________________       Part 4    shareholder: North Dakota income (loss)
F  If shareholder is an individual, estate, or trust, shareholder is a:
                                                                               19  Corporation's apportionment factor
       Full-year residentof North Dakota           Part-year           resident
                                                   of North Dakota             20  Ordinary income (loss)
       Full-year nonresident of North Dakota
                                                                               21  Net rental real estate income (loss)
G  Is this an eligible nonresident shareholder who         Yes         No
    elected to be included in a composite filing?
                                                                               22  Other net rental income (loss)
H  Shareholder's percentage of stock ownership for tax year
 (from Federal Schedule K-1) : ____________%                                   23  Interest income
                                                                               24  Ordinary dividends
Part 3  All shareholders:
        North Dakota adjustments and tax credits                               25  Royalties
1  Interest from U.S. obligations                                              26  Net short-term capital gain (loss)
2  Renaissance zone income exemption:                                          27  Net long-term capital gain (loss)
    a  For projects approved before August 1, 2013
    b  For projects approved after July 31, 2013                               28  Net section 1231 gain (loss)
3  New or expanding business exemption                                         29  Other income (loss)
4  Renaissance zone:                                                           30  Section 179 deduction
 a  Historic property preservation credit
                                                                               31  Other deductions
 b  Renaissance fund organization credit
                                                                               32  I.R.C. § 179 property disposition gain (loss)
  c  Nonparticipating property owner credit
                                                                               Part 5    All nonresident shareholders:  North Dakota
5  Seed capital investment credit                                                        income tax withheld or composite tax paid
6  Agricultural commodity processing                                           33  North Dakota distributive share of income
 facility investment credit                                                        (loss)
7  Biodiesel/green diesel fuel blending credit                                 34  North Dakota income tax withheld
8  Biodiesel/green diesel fuel sales equipment
 credit                                                                        35  North Dakota composite income tax

North Dakota Office of State Tax Commissioner

2018
Shareholder’s Instructions for North Dakota Schedule K-1 (Form 60)

Purpose of form                                   Retain the schedule for your tax records.  The  Line 12a         Sch. ND-1TC, line 15b
North Dakota Schedule K-1 (Form 60) is            composite income tax paid by the corporation    Line 12b         See instructions to  
a supplemental schedule provided by an            satisfies your North Dakota income tax                           Form ND-1, line 4a
S corporation to its shareholders.  It provides   filing and payment obligations with respect     Line 12c         Sch. ND-1TC, line 15b
information the shareholders may need to          to your North Dakota distributive income        Line 12d         See instructions to  
complete their North Dakota income tax            from the corporation.  If you later choose to                    Form ND-1, line 4a
returns.                                          revoke your composite filing election and file  Line 13          Sch. ND-1TC, line 11a
                                                  your own North Dakota income tax return,        Line 14          Sch. ND-1TC, line 13
Resident individual, estate, and trust.  If       follow the instructions to Parts 3 through 5    Line 15          Sch. ND-1TC, line 18
you are a North Dakota resident individual,       to transfer the amounts from the schedule to    Line 16          Sch. ND-1TC, line 19
estate, or trust, your entire distributive share  your return.                                    Line 17          Sch. ND-1TC, line 20
of income from the corporation is subject to                                                      Line 18          Sch. ND-1TC, line 21
North Dakota income tax.  You received this       Amended Schedule K-1 (Form 60). If 
schedule only to show your distributive share     you receive an amended North Dakota 
                                                                                                 Form 38 filer:
of the corporation’s North Dakota statutory       Schedule K-1 from the corporation, you 
                                                                                                 Include the amount
adjustments and tax credits (see Part 3).         generally must file an amended North Dakota 
                                                                                                 from this schedule:  On:
                                                  income tax return to report the revised 
                                                                                                  Line 1           Form 38, page 2, Part 1,
Nonresident individual, estate, or trust.         information.  Attach a copy of the amended 
                                                                                                                   line 4a
If you are a nonresident individual, estate,      Schedule K-1 to your amended North Dakota 
                                                                                                  Line 2a          Sch. RZ, Part 1, line 19a
or trust, you are subject to North Dakota         income tax return.  If you previously elected 
                                                                                                  Line 2b          Sch. RZ, Part 1, line 19b
income tax on your distributive share of the      to be included in a composite filing, and you 
                                                                                                  Line 3           Form 38, page 2, Part 1,
corporation’s income that is apportioned and      are not changing that election, no action is 
                                                                                                                   line 4d
allocated to North Dakota.  You received          required and you should retain the amended 
                                                                                                  Line 4a          Sch. RZ, Part 4, line 7
this schedule to show your distributive share     Schedule K-1 for your tax records.
of North Dakota income, gains, losses,                                                            Line 4b          Sch. RZ, Part 5, line 4
and deductions (see Part 4); North Dakota                                                         Line 4c          Sch. RZ, Part 6, line 6
statutory adjustments and tax credits (see        Specific instructions                           Line 5           Sch. 38-TC, line 3
Part 3); and North Dakota income tax                                                              Line 6           Sch. 38-TC, line 2
withheld or paid on your North Dakota             Part 3                                          Line 7           Sch. 38-TC, line 4
distributive share of income (see Part 5).        All shareholders–North Dakota                   Line 8           Sch. 38-TC, line 5
                                                  adjustments and tax credits                     Line 9           Sch. 38-TC, line 10b
General instructions                              The following lists show where to enter         Line 10          Sch. 38-TC, line 6a
The instructions for Parts 3 through 5 of         an amount from Part 3 of Schedule K-1           Line 11          Sch. 38-TC, line 7a
this schedule show where to report the            (Form 60) on the North Dakota income tax        Line 12a         Sch. 38-TC, line 12c
information from Schedule K-1 (Form 60) on        return.  Use the list corresponding to your     Line 12b         Form 38, page 2, Part 1,
your North Dakota income tax return.              return.  “Not applicable” in the right-hand                      line 2
                                                  column means that the item does not apply       Line 12c         Sch. 38-TC, line 12c
Tax year.  References to a North Dakota           and must not be entered on your return.         Line 12d         Form 38, page 2, Part 1,
form and line number contained in these                                                                            line 2
instructions are references to the form in use    Lines 1–18                                      Line 13          Sch. 38-TC, line 9a
for the 2018 calendar year.   However, if you     Form ND-1 filer:                                Line 14          Sch. 38-TC, line 11
file your return on a calendar year basis, but    Include the amount                              Line 15          Sch. 38-TC, line 15
the corporation files its return on a fiscal year from this schedule:  On:                        Line 16          Sch. 38-TC, line 16
basis, report the amounts on your return for       Line 1          Form ND-1, line 7              Line 17          Sch. 38-TC, line 17
the year in which the corporation’s fiscal year    Line 2a         Sch. RZ, Part 1, line 19a      Line 18          Not applicable
ends.  For example, if the corporation has a       Line 2b         Sch. RZ, Part 1, line 19b
fiscal year ending in February 2019, report        Line 3          Form ND-1SA, line 2
the amounts from the 2018 Schedule K-1             Line 4a         Sch. RZ, Part 4, line 7       Part 4
(Form 60) on your 2019 tax return.  The            Line 4b         Sch. RZ, Part 5, line 4       Nonresident individual, estate, or 
corporation’s tax year is shown at the top of      Line 4c         Sch. RZ, Part 6, line 6       trust shareholders only–
the schedule.                                      Line 5          Sch. ND-1TC, line 4           North Dakota income (loss)
Composite filing election. If you elected          Line 6          Sch. ND-1TC, line 3
to include your North Dakota distributive          Line 7          Sch. ND-1TC, line 6           Line 19
share of income in a composite filing by the       Line 8          Sch. ND-1TC, line 7           This is for the North Dakota Office of State 
corporation, the information provided on           Line 9          Sch. ND-1TC, line 12b         Tax Commissioner’s information only.
the schedule is only for your information.         Line 10         Sch. ND-1TC, line 8a
                                                   Line 11         Sch. ND-1TC, line 9a

                                                                                                                                 Page 1

Lines 20-32                                    Form ND-1 filer (nonresident only):          Line 34
If you are a nonresident individual, estate,   Include the amount  On Schedule ND-1NR,      This is the amount of North Dakota income 
or trust, lines 20 through 32 of Part 4 show   from this schedule:  Column B:               tax withheld by the corporation from your 
your share of the corporation’s North Dakota    Lines 20-22          Line 6                 North Dakota distributive share of income. 
income, gains, losses, and deductions that you  Lines 23-24          Line 2                 Enter this amount on your return as follows:
must report on your North Dakota income tax     Line 25              Line 6                   If an individual, enter on Form ND-1, 
return. Transfer these amounts to your North    Lines 26-28          Line 4
                                                                                             line 26.
Dakota income tax return as instructed below    Line 29              Line 8
based on the type of return you are filing.     Lines 30-31          Line 6                   If an estate or trust, enter on Form 38, 
                                                Line 32              Line 4                  page 1, line 8.
If the full amount of any item is not included 
in your adjusted gross income on your federal                                                 If a partnership, enter on Form 58, page 1, 
                                               Form 38 filer (nonresident only):
income tax return because of limitations on                                                  line 4.
                                               Include the amount   On Tax Computation
the deductibility of a passive activity loss, 
                                               from this schedule:  Schedule, Part 2,         If an S corporation, enter on Form 60, 
capital loss, section 179 deduction, or for 
                                                            Column B:                        page 1, line 5.
any other reason, enter on your North Dakota 
                                                Lines 20-22          Line 5
return only that portion of the item included                                               Attach a copy of North Dakota 
                                                Line 23              Line 1
in your federal adjusted gross income.                                                      Schedule K-1 (Form 60) to your return. 
                                                Line 24              Line 2
Attach a statement to your North                Line 25              Line 5                 Line 35
Dakota income tax return explaining any         Lines 26-27          Line 4
                                                                                            If you elected to include your North Dakota 
difference between an  amount shown on          Line 28              Line 4 or 7
                                                                                            distributive share of income (loss) in a 
North Dakota Schedule K-1 (Form 60) and         Line 29              Line 8
                                                                                            composite filing, this is the amount of North 
the amount reported on your North Dakota        Lines 30-31          Line 5
                                                                                            Dakota composite income tax paid on 
income tax return.                              Line 32              Line 4 or 7
                                                                                            your behalf by the corporation. For more 
                                                                                            information, see “Composite filing election” 
                                               Part 5                                       on page 1 of these instructions.
                                               Nonresident shareholders only
                                                                                            Note: If you later choose to file your own 
                                               Line 33                                      North Dakota income tax return, you may 
                                               This is the net amount of your North Dakota  claim this amount as a tax payment on your 
                                               distributive share of income (loss) from the return. Attach a copy of the North Dakota 
                                               corporation. Do not enter the amount from    Schedule K-1 (Form 60) to your return to 
                                               this line anywhere on your return. It is for support the amount claimed.
                                               your information only.

North Dakota Office of State Tax Commissioner
2018 Shareholder’s Instructions for North Dakota Schedule K-1 (Form 60)                                                     Page 2