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TAX CREDITS
OFFICE OF STATE TAX COMMISSIONER
SFN 28701 (12-2022) Schedule 38-TC

2022
Attach to Form 38

Enter Name of Estate or Trust Federal Employer Identification Number

Important! All taxpayers must read this section. If claiming a credit on line 1, 2, 3, 4, 5, 6a, 7a, 7b, 8, 9a, or 14 of this
schedule, this section must be completed. See "Property tax clearance" in instructions for details.
► Does estate or trust 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 the estate or trust holds a 50% or more interest in real property:
__________________________________________________________________________________
Attach to Form 38 the completed Property Tax Clearance Record obtained from each county identified above.
For each credit, enter the total credit earned or received by the estate or trust on the applicable line, regardless of
whether a portion of the credit is allocated to the beneficiaries. If a portion of any credit is allocated to the
beneficiaries, report the allocated amount on page 2, line 19b. See separate instructions for more information.
1. Renaissance zone tax credit (Attach Schedule RZ) 1
2. Agricultural commodity processing facility investment tax credit (Attach documentation) 2
3. Seed capital investment tax credit (Attach documentation) 3
4. Biodiesel or green diesel fuel blending tax credit (Attach documentation) 4
5. Biodiesel or green diesel fuel sales equipment tax credit (Attach documentation) 5
6. a. Employer internship program tax credit (Attach documentation) 6a
b. Number of eligible interns employed in 2022 6b
c. Total compensation paid to eligible interns in 2022 6c
7. a. Research expense tax credit (Attach documentation) 7a
b. Research expense tax credit purchased from another taxpayer in 2022 7b
8. Angel fund investment tax credit carryover - only for unused credits attributable to investments
made in angel funds organized and certified before July 1, 2017 (Attach documentation) 8
9. a. Workforce recruitment tax credit (Attach documentation) 9a
b. Number of eligible employees whose 12th
month of employment ended in 2021 tax year 9b
c. Total compensation paid for first 12 months of employ-
ment to eligible employees included on line 9b 9c
10. Geothermal energy device tax credit (only for devices installed on or after January 1, 2009,
and before January 1, 2015):(Attach documentation)
a. Date on which installation of device was completed-
enter as follows: mm/dd/yyyy 10a
b. Amount of unused credit carryover 10b
11. Tax credit for wages paid to a mobilized employee (Attach Schedule ME) 11
12. a. Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC) 12a
b. Contribution amount from Schedule QEC, line 4 12b
c. Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1) 12c
d. Contribution amount from ND Schedule K-1 12d
13. Housing incentive fund tax credit carryover (Attach documentation) 13
14. Automation tax credit carryover - only for an unused credit carried over from the
2017 tax year (Attach documentation) 14

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    2022 Schedule 38-TC
    SFN 28701 (12-2022), Page 2

15. Nonprofit private primary school contribution tax credit (Attach documentation)  15
16. Nonprofit private high school contribution tax credit (Attach documentation)     16
17. Nonprofit private college contribution tax credit (Attach documentation)         17
18. Automation tax credit - only for credits attributable to purchases made after
    December 31, 2018 (Attach documentation)                                         18
19. Developmentally disabled/mentally ill employee tax credit (Attach documentation) 19
20. Add lines 1 through 6a, 7a through 9a, 10b through 12a, 12c, and 13 through 19   20
21. a.  Amount of line 20 retained by estate or trust.
       Enter this amount on Form 38, page 1, line 3                                  21a
    b.  Amount of line 20 allocated to the beneficiaries.
        Enter the amount from this line on the beneficiaries'
        Schedule K-1 (Form 38) forms. See instructions for
        completing Schedule K-1 (Form 38)                     21b

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2022 Schedule 38-TC
SFN 28701 (12-2022), Page 2

a tax return. Any other confidential Annual limit. Of the total credits
General instructions information, such as a taxpayer’s name available for use on the 2022 return,
or social security number, may not be including unused credit carryovers from
If a fiduciary claims an income tax disclosed. tax years 2012 and after, no more than
credit (other than the credit for income $50,000 may be used on the 2022
tax paid to another state or local return.
jurisdiction), Schedule 38-TC must be
completed and attached to Form 38. Specific line instructions Lifetime credit limit. A taxpayer is
Supporting documentation. If On lines 1 through 19, enter the allowed no more than $250,000 in
the instructions do not specify an total credit earned or received by credits based on investments made in
officially-prescribed schedule for a the estate or trust on the applicable tax years 2005 and after.
particular credit, a fiduciary must attach line, regardless of whether a Attach a copy of the Ag Commodity
documentation to support eligibility portion of the credit is allocated to Processing Facility Investment
for the credit and to show how the a beneficiary. If a portion of any Reporting Form received from the
credit was calculated, including the credit is allocated to a beneficiary, certified business.
use of an unused credit carried over also report the allocated amount on
from another tax year. In the case line 21b.
of a credit received from an estate, Line 3 - Seed capital investment
trust, partnership, S corporation, or a credit
limited liability company treated like a Line 1 - Renaissance zone credit If the estate or trust made a qualified
partnership or S corporation, attach a Enter on this line credits allowed under investment in a business certified for
copy of the North Dakota Schedule K-1. the North Dakota Renaissance Zone the seed capital investment credit
Program. For more information, see the program, enter the allowable credit on
Renaissance Zone Act Tax Incentives this line.
Property Tax Clearance Guideline and Schedule RZ. Attach
North Dakota Century Code Schedule RZ. The credit is equal to 45% of the total
qualified investments made directly to
§ 57-01-15.1 provides that, before a certified business during the 2022 tax
certain state tax incentives may be year. Include on this line a seed capital
claimed, a taxpayer must obtain a Line 2 - Ag commodity processsing
property tax clearance record from facility investment credit investment credit from a North Dakota
each North Dakota county in which If the estate or trust made a qualified Schedule K-1.
the taxpayer holds a 50 percent investment in a business certified for If an estate or trust is unable to use all
or more ownership interest in real the agricultural commodity processing of a credit based on investments made
property. The property tax clearance facility investment credit program, during the 2022 tax year, the estate
record(s) must be attached to the enter the allowable credit on this line. or trust may carry the unused credit
North Dakota tax return on which the The credit is equal to 30% of the total amount over to subsequent years’
incentive is claimed. Certain credits qualified investments made directly to returns for up to 4 tax years.
on this schedule are subject to this a certified business during the 2022 tax Unused credit carryover from a
requirement. The credits subject to this year. Include on this line an agricultural prior tax year. Also include on this
requirement are identified in the box at commodity processing facility line an unused credit carried over from
the top of page 1 of Schedule 38-TC. investment credit from a North Dakota a prior tax year.
If a fiduciary is claiming any of the Schedule K-1.
Any unused credits based on
specified credits, the fiduciary must If the estate or trust is unable to use all investments made in tax years prior to
complete the property tax clearance of a credit based on investments made 2018 are no longer allowed and may
section at the top of page 1 of during the 2022 tax year, the estate not be claimed on the 2022 tax return.
Schedule 38-TC. If required to attach or trust may carry the unused credit
a property tax clearance record from amount over to subsequent years’ Unused credits based on investments
a county, obtain it by using the form returns for up to 10 tax years. made in tax years 2018 through 2021
Property Tax Clearance Record, which are allowed on the 2022 return, subject
is available on the Office of State Tax Unused credit carryover from a to the annual limitation—see below.
Commissioner’s website at prior tax year. Include on this line an
www.tax.nd.gov. unused credit carried over from a prior Annual limit. Of the total credits
tax year. available for use on the 2022 return,
including unused credit carryovers from
Any unused credits based on tax years 2018 and after, no more than
Disclosure notification investments made in tax years prior to $112,500 may be used on the 2022
Upon written request from the chairman 2012 are no longer allowed and may return.
of a North Dakota legislative standing not be claimed on the 2022 tax return.
committee or Legislative Management, Attach a copy of the Qualified
the law requires the Office of State Tax Unused credits based on investments Seed Capital Business Investment
Commissioner to disclose the amount made in tax years 2012 through 2021 Reporting Form received from the
of any deduction or credit claimed on are allowed on the 2022 return, subject certified business.
to the annual and lifetime limitations—
see below.

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2022 Schedule 38-TC
SFN 28701 (12-2022), Page 3

Alternative simplified method.
Line 4 - Biodiesel or green diesel Line 6 - Employer internship For tax years beginning on or after
fuel blending credit program credit January 1, 2019, a taxpayer may elect
A tax credit is allowed to a North A tax credit is allowed based on to use an alternative simplified method
Dakota licensed fuel supplier compensation paid to an eligible college to calculate the credit on North Dakota
(wholesaler) business that blends student hired as an intern under a qualified research expenses. This
biodiesel or green diesel fuel in North qualifying internship program set up election may be made regardless of the
Dakota with a minimum 5% blend in North Dakota. The credit is equal to method used to calculate the federal
(“B5”) meeting ASTM specifications. 10% of the compensation paid during research credit. A taxpayer may choose
The credit is equal to 5 cents per gallon the tax year. The credit is allowed between the regular method and the
blended. Enter the allowable credit on for up to 5 eligible interns in a tax alternative simplified method each tax
this line. Include on this line a biodiesel year. The intern must be enrolled in year, and the method used for a tax
or green diesel fuel blending credit an institution of higher education or year is binding for that tax year. If the
from a North Dakota Schedule K-1. Also vocational technical education program alternative simplified method is elected,
include on this line an unused credit in a major field of study closely related the North Dakota research credit is
carried over from tax years 2017 and to the work to be performed and must equal to the sum of the following
after. be supervised and evaluated by the amounts:
employer. The internship must qualify
The unused portion of a 2022 credit for academic credit.  17.5% of the first $100,000 of
may be carried over to subsequent North Dakota alternative excess
years’ returns for up to 5 tax years. Lifetime credit limit. No more than research and development
$3,000 in total tax credits is allowed for expenses for the year.
eligible wages paid in all tax years.  5.6% of the North Dakota
Line 5 - Biodiesel or green diesel alternative excess research and
Line 6a. Enter the allowable credit
fuel sales equipment credit development expenses in excess
on this line. Include on this line an
A tax credit is allowed to a North of $100,000 for the year.
employer internship program credit
Dakota licensed fuel seller (retailer)
from a North Dakota Schedule K-1.
of biodiesel or green diesel fuel that “North Dakota alternative excess
adapts or adds equipment to the seller’s Line 6b. Enter the number of eligible research and development expenses”
facility in North Dakota to enable it interns employed during the 2022 tax means the amount by which qualified
to sell biodiesel or green diesel with year. Disregard this line if the credit is research expenses incurred in North
a minimum 2% blend (“B2”) meeting from a North Dakota Schedule K-1. Dakota exceed 50% of the average
ASTM specifications. The credit is equal qualified research expenses incurred in
to 10% of the costs to adapt or add Line 6c. Enter on this line the total North Dakota for the three tax years
the qualifying equipment. The credit is amount of wages, salaries, or other preceding the tax year for which the
allowed in each of 5 tax years, starting compensation paid to eligible interns credit is being determined.
with the tax year in which sales of employed during the 2022 tax year
the eligible fuel begin. Eligible costs (as shown on their 2022 Form W-2s). If a taxpayer has zero qualified
incurred before the tax year in which Disregard this line if the credit is from a research expenses in any of the three
sales of the eligible biodiesel fuel begin North Dakota Schedule K-1. preceding tax years, the credit is
equal to 7.5% of the first $100,000 of
may be included. Enter the allowable qualified research expenses plus 2.4%
credit on this line. Include on this line of qualified research expenses in excess
a biodiesel or green diesel fuel sales Line 7 - Research expense credit
equipment credit from a North Dakota A tax credit is allowed for conducting of $100,000.
Schedule K-1. Also include on this line qualified research activity in North Unused credit. If a taxpayer is
an unused credit carried over from tax Dakota. The credit is allowed on the unable to use the entire credit based
years 2017 and after. excess of qualified research expenses on qualified research during the 2022
over a base amount. The terms tax year, the taxpayer must carry the
The unused portion of a 2022 credit “qualified research expenses” and “base unused credit back to the 3 previous
may be carried over to subsequent amount” have the same meanings as tax years’ returns and then forward
years’ returns for up to 5 tax years. those defined under Internal Revenue to subsequent years’ returns for up to
(This 5-year unused credit carryover Code § 41, except that they do not 15 tax years. The unused credit must
period applies to each of the 5 tax include research activity or sales be carried back to the earliest tax year
years in which the credit is allowed.) outside North Dakota. The credit is first, and then to each succeeding tax
equal to a percentage of the excess year.
Lifetime credit limit. No more than of North Dakota qualified research
$50,000 in total tax credits is allowed expenses over the North Dakota base Election to sell, assign, or transfer
for eligible costs incurred in all tax amount for the tax year. On the first unused credit. If a taxpayer obtains
years. $100,000 of excess North Dakota certification as a qualified research and
qualified research expenses, the development company, the taxpayer
percentage is 25%. On excess North may elect to sell, assign, or transfer
Dakota qualified research expenses unused credits to another taxpayer.
over $100,000, the percentage is 8%.

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2022 Schedule 38-TC
SFN 28701 (12-2022), Page 4

For the conditions and procedures, To be eligible for the credit, the Line 9c. For the eligible employees
including the reporting requirements, employer must pay an annual salary included on line 9b, enter the total
see N.D.C.C. § 57-38-30.5. Application that is at least 125% of North compensation paid during the first
for certification must be made to the Dakota’s average wage as published 12 consecutive months of employment.
North Dakota Commerce Department’s by Job Service North Dakota and must Disregard this line if the credit is from a
Division of Economic Development and have employed all of the following North Dakota Schedule K-1.
Finance (EDF). recruitment methods for at least
6 months to fill a position for which the
Line 7a. Enter the allowable credit credit is claimed: Line 10 - Geothermal energy device
on this line. Include on this line a credit
research credit from a North Dakota 1. Contracted with a professional
Schedule K-1 and an unused credit recruiter for a fee. Complete this line only if (1) a
carried over from a prior tax year. Do 2. Advertised in a professional qualifying geothermal energy device
not include on this line any research trade journal, magazine, or other was installed on or after January 1,
credit obtained from another taxpayer publication directed at a particular 2009, and before January 1, 2015,
through a sale, assignment, or transfer trade or profession. (2) part or all of the allowable credit
in 2022—report this amount on line 7b. was retained by the estate or trust,
3. Provided employment information and (3) the estate or trust is carrying
Line 7b. Enter on this line a research on a website for a fee. an unused credit attributable to the
credit obtained from a qualified 4. Offered to pay a signing bonus, installation over to the 2022 tax year.
research and development company moving expenses, or non-typical
through a sale, assignment, or transfer fringe benefits.
in 2022. Line 11 - Credit for wages paid to a
The employer must provide a statement
to the employee hired to fill the hard- mobilized employee
Line 8 - Angel fund investment to-fill position containing the following: Enter on this line the credit allowed for
continued payment of compensation
credit carryover 1. Name of employer. to an employee who is a member of
Important! This line is only for 2. Federal employer identification the National Guard or Reserve while
an unused credit attributable to number of employer. the employee is mobilized for federal
investments made in angel funds active military duty during the tax year.
organized and certified before 3. Statement that employer qualifies
Include on this line a credit for wages
July 1, 2017. for the workforce recruitment
paid to a mobilized employee from a
credit based on the employee’s
North Dakota Schedule K-1. For more
Enter on this line a carryover of an employment.
information, see Schedule ME. Attach
unused angel fund credit that is 4. Amount of signing bonus, moving Schedule ME.
attributable to an investment made expense, or non-typical fringe
in tax years beginning on or after benefit payment.
January 1, 2015, but made no later
than June 30, 2017. 5. Statement that the payment of the Line 12 - Endowment fund credit
bonus, moving expenses, or fringe A tax credit is allowed for making a
Lifetime credit limit. For investments benefit may be deductible on the contribution to a qualified endowment
made in angel funds on or after employee’s North Dakota income fund. For more information, see
January 1, 2013, and before July 1, tax return. Schedule QEC (for filers of Forms 38,
2017, a taxpayer is allowed no 40, 58, and 60). Attach
more than $500,000 in total credits If a taxpayer is unable to use all of a Schedule QEC.
attributable to the taxpayer’s own credit first allowed in the 2022 tax year,
investments and any credits the the taxpayer may carry the unused Note: If the estate or trust is carrying
taxpayer receives from a partnership, credit amount over to subsequent over an unused endowment fund credit
S corporation, or other passthrough years’ returns for up to 5 tax years. from a prior tax year, enter it on the
2022 Schedule QEC, line 6.
entity that invested in an angel fund. Line 9a. Enter the allowable credit
on this line. Include on this line a Lines 12a and 12b. Enter on these
workforce recruitment credit from lines the applicable amounts from
Line 9 - Workforce recruitment a North Dakota Schedule K-1. Also Schedule QEC.
credit include an unused credit carried over
Lines 12c and 12d. Enter on these
A tax credit is allowed to an employer from tax years 2017 and after.
for using extraordinary recruitment lines an endowment credit and the
methods to recruit and hire employees Line 9b. Enter the number of eligible related contribution amount shown on
for hard-to-fill positions in North employees whose first 12 months of a North Dakota Schedule K-1 received
Dakota. The credit is equal to 5% of employment ended within the 2021 tax from a partnership, S corporation,
the compensation paid during the year. Disregard this line if the credit is estate, or trust.
first 12 consecutive months to the from a North Dakota Schedule K-1.
employee hired to fill a hard-to-fill
position. The credit is allowed in the
first tax year following the tax year in
which the employee completes the 12th
consecutive month of employment.

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2022 Schedule 38-TC
SFN 28701 (12-2022), Page 5

Acquisition of credit by making 1. A statement indicating that the
Line 13 - Housing incentive fund a direct contribution. If an estate election is being made.
credit carryover or trust acquires a credit by making 2. Name of qualifying school.
Enter on this line an unused housing a direct contribution to a qualifying
incentive fund credit carried over from school, the entire credit must be 3. Date of contribution.
tax years 2011 through 2016. allocated to its beneficiaries. Report 4. Amount of contribution.
each beneficiary’s share of the allocated Acquisition of credit by holding an
credit on the beneficiary’s North Dakota interest in a passthrough entity. If
Line 14 - Automation credit Schedule K-1. an estate or trust acquires a credit by
carryover holding an interest in a passthrough
To qualify, a contribution must be made
Important! This line only applies to directly to, or specifically designated for entity, the rules that apply depend on
the automation income tax credit the exclusive use of, a qualifying school. whether the estate or trust retains
program that was in effect for tax the credit or allocates the credit to
years 2013 through 2017. School network or organization. If its beneficiaries. In the case of a
a contribution is made payable to the credit received from a passthrough
Enter on this line an unused automation account or fund of a school network or entity, an estate or trust may retain
credit attributable to qualifying organization that governs or benefits part or all of the credit. If the estate
purchases made in the 2017 tax year. multiple schools, the contribution or trust allocates any part of the
Do not include on this line any unused will qualify only if the estate or trust credit to its beneficiaries, report each
automation credit attributable to specifically designates it for the use of beneficiary’s share of the allocated
qualifying purchases made in the 2013 a qualifying school, and the network credit on the beneficiary’s North Dakota
through 2016 tax years. or organization separately accounts for Schedule K-1. If the estate or trust
the funds on behalf of that school. The retains any part of the credit, the
See the instructions to line 18 for estate or trust must obtain a statement amount of the credit that the estate
information on the automation from the network or organization that or trust may claim within each school
income tax credit program in effect identifies the qualifying school and category is limited to the lesser of the
for tax years 2019 through 2022. the amount contributed to it. If the following amounts:
qualifying school falls into both the
primary and high school categories,  The amount of the credit retained
Lines 15 through 17 - Nonprofit also see the next paragraph. by the estate or trust.
Tax credits are allowed for making Schools in both primary and high
private school tax credits  50% of the tax on Form 38,
charitable contributions to qualifying school categories. If a contribution is page 1, line 1.
nonprofit private primary schools, high made to a qualifying school that  $2,500.
schools, and colleges located in North provides education in one or more Completing lines 15 through 17.
Dakota. A separate credit is allowed grades in both the primary school Enter the credit for each school
for each of the three categories of category (kindergarten through category on the applicable line. Include
school—primary school, high school, 8th grades) and the high school both the portion allocated to the
and college. For each category of category (9th through 12th grades), beneficiaries and the portion retained
school, the credit equals 50% of the a separate credit is allowed for the by the estate or trust. In the case of
contributions made to all eligible portion of the contribution designated a credit received from a passthrough
schools within the category. for use within each school category. The entity (on North Dakota Schedule K-1)
estate or trust must obtain a statement that is retained by the estate or trust,
For a list of the eligible schools from the qualifying school or the school only include the amount of the credit
within each of the three categories network or organization that identifies allowed after applying the limitations.
of schools, see the table on page 7 the qualifying school and shows the
of these instructions. amount contributed within each
For an estate or trust, the rules that category of school. If the estate or trust Line 18
apply depend on whether the estate does not obtain a statement, one-half Automation tax credit
or trust acquires the credit by making of the total contribution will be deemed
a direct contribution to a qualifying to have been made to each category of Important! This line only applies to
school or by holding an interest in a school. the automation income tax credit
program in effect for the 2019
passthrough entity that contributed to a Election. An estate or trust may elect, through 2022 tax years.
qualifying school. A passthrough entity on a contribution by contribution basis,
means an estate, trust, partnership, to treat a contribution as having been If the estate or trust qualified for the
S corporation, or a limited liability made during the 2022 tax year if it automation tax credit under N.D.C.C.
company treated like a partnership or is made on or before the due date, § 57-38-01.36, enter on this line the
S corporation. including extensions, for filing the 2022 amount of the credit shown on the
Form 38. If this election is made for any credit approval letter issued to the
contribution, attach a statement to the estate or trust by the North Dakota
return containing the following: Office of State Tax Commissioner.

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2022 Schedule 38-TC
SFN 28701 (12-2022), Page 6

Include on this line an automation 
credit from a North Dakota               Qualified nonprofit private schools
Schedule K-1. The unused portion of      (for Schedule 38-TC, lines 15 through 17)
a 2022 credit may be carried over to     For purposes of the credits on Schedule 38-TC, lines 15 through 17, the following 
subsequent years’ returns for up to      lists the qualifying schools in each school category. (Note: These lists are subject 
5 tax years.                             to change.)
                                                           Primary Schools (Grades K through 8)
Line 19                                  Anne Carlsen Center (Jamestown)         School of the Holy Family (Mandan) 
Credit for hiring an individual          Bishop Ryan Catholic School (Minot)     Shanley High-Sullivan Middle School
with a developmental disability or       Brentwood Adventist Christian School      (Fargo)
mental illness                            (Bismarck)                             Shiloh Christian School (Bismarck)
                                         Cathedral of the Holy Spirit Elementary SonShine Elementary (Minot)
A tax credit is available for employing    School (Bismarck)                     St. Alphonsus Elementary School
an individual with a developmental       Christ the King Catholic Montessori       (Langdon)
disability or mental illness. To           School (Mandan)                       St. Anne Elementary School (Bismarck)
qualify, an employer must apply for      Dakota Memorial School (Minot)          St. Ann’s Catholic School (Belcourt)
and obtain certification from the        Dakota Montessori School (Fargo)        St. Bernard Mission School (Fort Yates)
North Dakota Department of Human         Forest River School (Fordville)         St. Catherine Elementary School
                                         Grace Lutheran Elementary School          (Valley City)
Services, Vocational Rehabilitation        (Fargo)                               St. John’s Academy (Jamestown)
Division, that the individual has a      Hillcrest SDA School (Jamestown)        St. John’s Elementary School
severe disability, is eligible for the   Holy Family – St. Mary’s Elementary       (Wahpeton)
agency’s services, and requires            School (Grand Forks)                  St. Joseph Elementary School (Mandan)
customized or supported employment       Holy Spirit Elementary School (Fargo)   St. Joseph Elementary School
to become employed. The credit is        Hope Christian Academy (Dickinson)        (Devils Lake)
equal to 25% of the wages paid to        Invitation Hill Adventist School        St. Joseph’s Elementary School
the individual during the tax year,        (Dickinson)                             (Williston)
                                         Johnson Corners Christian Academy       St. Mary’s Academy (Bismarck)
up to a maximum credit of $1,500           (Watford City)                        St. Mary’s Elementary School (Bismarck)
per eligible employee. Include on        Little Flower Elementary School (Rugby) St. Michael’s Elementary School
this line a developmentally disabled/    Martin Luther School (Bismarck)           (Grand Forks)
mentally ill employee credit from a      Nativity Elementary School (Fargo)      The Innovation School (Bismarck)
North Dakota Schedule K-1. The total     New Testament Baptist Christian         Trinity Elementary East School
credit amount, including any credit        School (Larimore)                       (Dickinson)
from a North Dakota Schedule K-1,        Oak Grove Lutheran Elementary           Trinity Elementary North School
that a taxpayer may claim in a tax         School (Fargo)                          (Dickinson)
                                         Our Redeemer’s Christian School (Minot) Trinity Elementary School (West Fargo)
year may not exceed 50% of the           Prairie Learning Education Center       Trinity Elementary West School
taxpayer’s tax liability before credits.   (Raleigh)                               (Dickinson)
Attach a copy of the certification       Prairie Voyager Adventist School        Trinity Jr/High School (Dickinson)
letter from Human Services. A              (Grand Forks)                         Victory Christian School (Jamestown)
copy of the letter is not required if    Red River Adventist Elementary School   Williston Trinity Christian School
the credit is from a North Dakota          (Fargo)                                 Williston)
Schedule K-1.
                                                             High Schools (Grades 9 through 12)
                                         Anne Carlsen Center (Jamestown)         Our Redeemer’s Christian School
                                         Bishop Ryan Catholic School (Minot)       (Minot)
                                         Dakota Adventist Academy (Bismarck)     Prairie Learning Education Center
                                         Dakota Memorial School (Minot)            (Raleigh)
                                         Hope Christian Academy (Dickinson)      School of the Holy Family (Mandan)
                                         Johnson Corners Christian Academy       Shanley High-Sullivan Middle School
                                           (Watford City)                          (Fargo)
                                         New Testament Baptist Christian         Shiloh Christian School (Bismarck)
                                           School (Larimore)                     St. Mary’s Central High School
                                         Oak Grove Lutheran Middle/High            (Bismarck)
                                           School (Fargo)                        Trinity Jr/High School (Dickinson)
                                                                                 Williston Trinity Christian School
                                                                                   (Williston)
                                                           Colleges (Education above 12th grade)
                                         Jamestown College (Jamestown)           United Tribes Technical College
                                         Trinity Bible College (Ellendale)         (Bismarck) 
                                         Turtle Mountain Community College       University of Mary (Bismarck)
                                           (Belcourt)                            ND Independent College Fund
                                                                                   (Bismarck)

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