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North Dakota Free Printable Form 58 (2023) for 2024 North Dakota Partnership Income Tax Return

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Partnership Income Tax Return
Form 58 (2023)

PARTNERSHIP INCOME TAX RETURN OFFICE OF STATE TAX COMMISSIONER Form 58 SFN 28703 (12-2023) 2023 A Tax year: Calendar year 2023 or Fiscal year beginning , 2023, and ending B Partnership's Name (legal) , 20 C Federal EIN * Doing Business As Name (If Different From Legal Name) D Business code no. (see instructions) Apt. Or Suite Mailing Address City State ZIP Code E Date business started Month Day Year F Check all that apply: G TOTAL number of partners Initial return Amended return Final return Extension Enter number of Partnership partners Farming/ranching Resident individual partners Corporation partners Filed by an LLC Nonresident individual partners Other types of partners Composite return Yes No I Is this a publicly traded partnership as defined under I.R.C. Section 7704(b)? Yes No J Is this partnership a partner (or member) in another partnership or limited liability company? If "Yes," attach a statement listing the name and federal employer identification number of the other entity (entities) Yes No H (1) Is this a "professional service partnership" as defined under N.D.C.C. Section 57-38-08.1(3)(a)? (2) If "Yes," check applicable box: Accounting Law Medicine Other: _______________ Before completing lines 1 through 12 on this page, complete Schedule FACT, Schedule K, and Schedule KP. After completing Form 58, complete North Dakota Schedule K-1 (Form 58) for the partners. 1. Income tax withheld from nonresident partners (from page 5, Schedule KP, line 3) 1 2. Composite income tax for electing nonresident partners (from page 5, Schedule KP, line 4) 2 3. Total taxes due. Add lines 1 and 2 3 Tax paid 4. North Dakota income tax withheld shown on a Form 1099 and/or North Dakota Schedule K-1 received by partnership (Attach Form 1099 and ND Schedule K-1) 4 5. Estimated tax paid on 2023 Forms 58-ES and 58-EXT plus any overpayment applied from 2022 return (If an amended return, enter total taxes due from line 3 of previously filed return) 5 6. Total payments. Add lines 4 and 5 6 7. Overpayment. If line 6 is more than line 3, subtract line 3 from line 6 and enter result; otherwise, go to line 10. If result is less than $5.00, enter 0 7 8. Amount of line 7 to be applied to 2024 estimated tax 8 9. Refund. Subtract line 8 from line 7. If result is less than $5.00, enter 0 10. Tax due. If line 6 is less than line 3, subtract line 6 from line 3. If result is less than $5.00, enter 0 11. Penalty Interest 9 REFUND 10 Enter total penalty and interest 11 BALANCE DUE 12 12. Balance due. Add lines 10 and 11 Attach copy of 2023 Form 1065 (including Schedule K-1s) and copy of ND Schedule K-1s I declare that this return is correct and complete to the best of my knowledge and belief. Date Signature Of General Partner Telephone Number Print Name Of General Partner I authorize the ND Office of State Tax Commissioner to discuss this return with the paid preparer. (See instr.) For Tax Department Use Only Date Paid Preparer Signature Print Name Of Paid Preparer * Privacy Act Notice-See inside front cover of booklet PTIN Mail to: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 Telephone Number PART 2023 Form 58 SFN 28703 (12-2023), Page 2 Enter Name Of Partnership Schedule FACT Federal Employer Identification Number Calculation of North Dakota apportionment factor IMPORTANT: All partnerships must complete the applicable portions of this schedule. See Schedule FACT instructions in Form 58 booklet. Average value at original cost of real and tangible personal property used in the business. Exclude construction in progress. Column 3 Factor Column 2 North Dakota Column 1 Total Property factor (Col. 2 ÷ Col. 1) Result must be carried to six decimal places 1. Inventories 1 2. Buildings and other fixed depreciable 2 3. Depletable 3 4. Land 4 5. Other assets (Attach schedule) 5 6. Rented property (Annual rental x 8) 6 7. Total property. Add lines 1 through 6 7 Payroll factor 8. Wages, salaries, commissions and other compensation of employees reported on Federal Form 1065 (If the amount reported in Column 2 does not agree with the total compensation reported for North Dakota unemployment insurance purposes, attach an explanation.) 8 Sales factor 9. Gross receipts or sales, less returns and allowances 9 10. Sales delivered, shipped, or assignable to North Dakota destinations 10 11. Sales shipped from North Dakota to the U.S. Government, or to purchasers in a state or foreign country where the partnership does not have a filing requirement 11 12. Total sales. Add lines 9 through 11 12 13. Sum of factors. Add lines 7, 8, and 12 in Column 3 13 14. Apportionment factor - Divide line 13 by 3.0; however, if line 7, 8, or 12 of Column 1 is zero, divide line 13 by the number of factors (on lines 7, 8, and 12) showing an amount greater than zero in Column 1 14 2023 Form 58 SFN 28703 (12-2023), Page 3 Enter Name Of Partnership Schedule K Federal Employer Identification Number Total North Dakota adjustments, credits, and other items distributable to partners (All partnerships must complete this schedule) Important! All taxpayers must read this section. If the partnership is claiming a deduction or credit on line 4, 5, 7a, 7b, 7c, 8, 9, 10, 11, 12a, 13, 15a, 20, or 21 of this schedule, this section must be completed. See "Property tax clearance" in instructions for details. ► Does the partnership or any of its partners responsible for state tax matters hold a 50 percent or more ownership interest in real property located in North Dakota? Yes No If yes, enter below the name of each North Dakota county in which the partnership or any partners responsible for state tax matters hold a 50% or more interest in real property: Attach to Form 58 the completed Property Tax Clearance Record(s) obtained from each county identified above. North Dakota addition adjustments 1. Federally-exempt income from non-North Dakota state and local bonds and foreign securities 1 2. State and local income taxes deducted on federal partnership return in calculating its ordinary income (loss) 2 North Dakota subtraction adjustments 3. Interest from U.S. obligations 3 4. Renaissance zone business or investment income exemption: (Attach Schedule RZ) 4 5. New or expanding business income exemption (Attach documentation) 5 6. Gain from eminent domain sale (Attach documentation) 6 North Dakota tax credits 7. Renaissance zone tax credits: (Attach Schedule RZ) a. Historic property preservation or renovation tax credit 7a b. Renaissance fund organization investment tax credit 7b c. Nonparticipating property owner tax credit 7c 8. Seed capital investment tax credit (Attach documentation) 8 9. Agricultural commodity processing facility investment tax credit (Attach documentation) 9 10. Biodiesel/green diesel fuel blending tax credit (Attach documentation) 10 11. Biodiesel/green diesel fuel sales equipment tax credit (Attach documentation) 11 12. a. Employer internship program tax credit (Attach documentation) 12a b. Number of eligible interns hired in 2023 12b c. Total compensation paid to eligible interns in 2023 12c 13. Research expense tax credit (Attach documentation) 14. a. 13 Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC) b. Contribution amount from Schedule QEC, line 4 14b c. Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1) d. Contribution amount from ND Schedule K-1 14a 14c 14d 15. a. Workforce recruitment tax credit (Attach documentation) 15a b. Number of eligible employees whose 12th month of employment ended in 2022 15b c. Total compensation paid for first 12 months of employment to eligible employees included on line 15b 15c 2023 Form 58 SFN 28703 (12-2023), Page 4 Enter Name Of Partnership Federal Employer Identification Number Schedule K continued . . . 16. Credit for wages paid to a mobilized employee (Attach Schedule ME or ND Schedule K-1) 16 17. Nonprofit private primary school tax credit (Attach documentation) 17 18. Nonprofit private high school tax credit (Attach documentation) 18 19. Nonprofit private college tax credit (Attach documentation) 19 20. Angel investor investment tax credit - only for credits attributable to investments made in qualified businesses by angel funds organized and certified after June 30, 2017 (Attach documentation) 20 21. Automation tax credit 21 22. Developmentally disabled/mentally ill employee tax credit 22 23. Maternity home, child placing agency, or pregnancy help center (Attach Schedule MCP) 23 24. a. Apprentice tax credit (Attach documentation) 24a b. Number of eligible apprentices employed in 2023 24b c. Total compensation paid to eligible apprentices in 2023 24c Other items Line 25 only applies to a professional service partnership 25. a. Guaranteed payments from Federal Form 1065, Schedule K 25a b. Portion of line 25a paid for services performed everywhere by all partners 25b c. Portion of line 25b paid to nonresident individual partners for services performed in North Dakota 25c Line 26 only applies to a multistate partnership 26. a. Total allocable income from all sources (net of related expenses) b. Portion of line 26a that is allocable to North Dakota 26a 26b Line 27 applies to all partnerships 27. For disposition(s) of I.R.C. Section 179 property, enter the North Dakota apportioned amounts: a. Gross sales price or amount realized 27a b. Cost or other basis plus expense of sale 27b c. Depreciation allowed or allowable (excluding I.R.C. Section 179 deduction) 27c d. I.R.C. Section 179 deduction related to property that was passed through to partners 27d 2023 Form 58 SFN 28703 (12-2023), Page 5 Enter Name Of Partnership Schedule KP Federal Employer Identification Number Partner information All partnerships must complete this schedule. Complete Columns 1 through 5 for all partners. Complete Column 6 for a nonresident partner and a tax-exempt organization partner. If applicable, complete Column 7 or Column 8 for a nonresident partner only. See instructions for the definition of a "nonresident partner," which includes entities other than individuals. All Partners Column 1 Partner Name and address of partner If additional lines are needed, attach additional pages Column 2 Column 3 Column 4 Social Security Number/FEIN Type of entity (See instructions) Ownership % Name A State Address Zip Code Name B State Address Zip Code Name C State Address Zip Code Name D Address State Zip Code State Zip Code State Zip Code State Zip Code Name E Address Name F Address Name G Address Nonresident Partners and Tax-Exempt Organization Partners Important: See instructions for which partners to include in Columns 6, 7, and 8 Complete Column 5 for ALL partners Nonresident Partners/Tax-Exempt Organization Partners Column 5 Column 6 Federal distributive share of income (loss) North Dakota distributive share of income (loss) All Partners Partner Nonresident Partners Only Column 7 Column 8 North Dakota North Dakota Form PWA or income tax Form PWE composite income withheld (2.50%) (Attach copy) tax (2.50%) A B C D E F G 1. Total for Column 5 2. Total for Column 6 NA 1 NA 2 3. Total for Column 7. Enter this amount on Form 58, page 1, line 1 4. Total for Column 8. Enter this amount on Form 58, page 1, line 2 NA NA 3 4
Extracted from PDF file 2023-north-dakota-form-58.pdf, last modified December 2023

More about the North Dakota Form 58 Corporate Income Tax Tax Return TY 2023

We last updated the Partnership Income Tax Return in February 2024, so this is the latest version of Form 58, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 58 directly from TaxFormFinder. You can print other North Dakota tax forms here.


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Related North Dakota Corporate Income Tax Forms:

TaxFormFinder has an additional 44 North Dakota income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the North Dakota Form 58.

Form Code Form Name
Form 58 Schedule K-1 Partner's Share of ND Income, Deductions, Adjustments, Credits
Form 58-PV Partnership Return Payment Voucher
Form 58 Booklet Form 58 Partnership Income Tax Booklet
Form 58 EXT Partnership Extension Payment
Form 58 K-1 Form 58 K-1 - Partner's Share of ND Income, Deductions, Adjustments, Credits
Form 58 ES Partnership Estimated Tax Payment

Download all ND tax forms View all 45 North Dakota Income Tax Forms


Form Sources:

North Dakota usually releases forms for the current tax year between January and April. We last updated North Dakota Form 58 from the Office of State Tax Commissioner in February 2024.

Show Sources >

Form 58 is a North Dakota Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of North Dakota Form 58

We have a total of twelve past-year versions of Form 58 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 58

Form 58 (2023)

2022 Form 58

Form 58 - Partnership Income Tax Return 2022

2021 Form 58

Form 58 2021 - Partnership Income Tax Return

2020 Form 58

Form 58 - Partnership Income Tax Return

2019 Form 58

Form 58 Partnership Income Tax Reurn 2019

2018 Form 58

Form 58 - Partnership Income Tax Return

2017 Form 58

Form 58 - Partnership Income Tax Return

2016 Form 58

Form 58 - Partnership Income Tax Return

2015 Form 58

Form 58 - Partnership Income Tax Return

Form 58 - Partnership Income Tax Return 2013 Form 58

Form 58 - Partnership Income Tax Return

Form 58 Partnership Income Tax Return 2012 Form 58

Form 58 Partnership Income Tax Return

Form 58 - Partnership Income Tax Return 2011 Form 58

Form 58 - Partnership Income Tax Return


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