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North Dakota Free Printable Schedule ME - Credit For Wages Paid To Mobilized Employee (2023) for 2024 North Dakota Credit For Wages Paid to Mobilized Employee

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Credit For Wages Paid to Mobilized Employee
Schedule ME - Credit For Wages Paid To Mobilized Employee (2023)

CREDIT FOR WAGES PAID TO MOBILIZED EMPLOYEE Schedule ME OFFICE OF STATE TAX COMMISSIONER 2023 SFN 28712 (12-2023) Attach to Form ND-1, 38, 40, 58 or 60 Social Security Number Or FEIN Taxpayer's Name As Shown On Return Name of mobilized employee Social security number Employee 1 . . . . . . . . . . Employee 2 . . . . . . . . . . Employee 3 . . . . . . . . . . Employee 1 1. Enter beginning and ending dates for portion of mobilization period falling into your 2023 tax year 1 Employee 3 Employee 2 From From From To To To 2. Amount of wages that you would have paid during the period of mobilization (shown on line 1) if the 2 employee had not been mobilized . . . . . . 3. Amount of federal active duty wages received by employee during the period of mobilization (shown 3 on line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Subtract line 3 from line 2. If zero or less, stop here; you are not eligible for the credit . . . 4 5. Amount of wages that you actually paid during the period of mobilization (shown on line 1) . . . 5 6. Enter smaller of line 4 or line 5 . . . . . . . . . . . 6 7. Multiply line 6 by 25% (.25) . . . . . . . . . . . . . . 7 8. Maximum credit . . . . . . . . . . . . . . . . . . . . . . 8 9. Credit. Enter smaller of line 7 or line 8 . . . . . . . 9 10. Add the credit amounts on line 9 for all employees and enter result 1,000 1,000 ....................... 10 11. Unused credit carryover, if any, from prior tax year(s). If Form 58 or 60 filer, enter -0- . . . . . . . . . 11 12. Total available credit. Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13. Amount of line 12 used to reduce tax in 2023. See instructions. Enter this amount on the applicable form below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 If you are filing: Enter amount from line 13 of this schedule on: Form ND-1 . . . . . . . . . Schedule ND-1TC, line 13 Form 38 . . . . . . . . . . . Schedule 38-TC, line 11 Form 40 . . . . . . . . . . . Form 40, Schedule TC, line 19, or Schedule CR, Part III, line 19 Form 58 . . . . . . . . . . . Form 58, Schedule K, line 16 Form 60 . . . . . . . . . . . Form 60, Schedule K, line 13 14. Unused credit carryover to 2024. See instructions. If Form 58 or 60 filer, enter zero . . . . . . . . . . . . 14 1,000 023 Schedule ME 2 SFN 28712 (12-2023), Page 2 Who is eligible? You may be eligible for an income tax credit if you have an eligible employee who was mobilized for active duty in the U.S. armed forces during the tax year. An eligible employee is an individual who is:  a legal resident of North Dakota,  a member of the National Guard or a reserve component of any branch of the U.S. armed forces, and  mobilized for federal active duty under Title 10 of the United States Code during the employer’s tax year. You are eligible for the credit if, during the period of mobilization:  you continue to pay part or all of the eligible employee’s wages, and  the federal active duty wages received by the eligible employee are less than the wages that you would have paid if the eligible employee had not been mobilized. For this purpose, “wages” means the sum of:  gross wages before reduction by payroll taxes, elective contributions to a defined contribution plan, and any other payroll deduction, plus  employer’s contributions to the employee’s defined contribution plan. “Defined contribution plan” means a 401(k), 403(b), profit-sharing, stock bonus, money purchase, or any other plan meeting the definition of a defined contribution plan under Internal Revenue Code Section 414. Specific line instructions Eligible employee information Enter the name and social security number for each eligible employee. If you have more than three eligible employees, complete additonal schedules as needed. Line 1 - Mobilization period Enter the beginning and ending dates during your 2023 tax year that the eligible employee was in mobilization status. Example 1. You file on a calendar year basis (January through December), and the eligible employee’s mobilization period runs from October 1, 2023, to November 30, 2024. Enter “10/01/2023” and “12/31/2023” in the spaces for “From” and “To,” respectively. amount of military pay received during the period of mobilization can be determined from the employee’s military Leave and Earnings Statement(s). Example 4. Assume the same facts as in Example 3 (in the line 2 instruction). Based on the employee’s military Leave and Earnings Statements, the employee received military wages of $3,750 during the period October 1, 2023, through December 31, 2023. Enter $3,750 on line 3. Example 2. You file on a calendar basis, and the employee’s mobilization period began on March 1, 2022, and ended June 30, 2023. Enter “1/01/2023” and “6/30/2023” in the applicable spaces. Line 5 - Employer’s actual wage payments Enter the amount of wages you actually paid to the eligible employee during the period of mobilization (shown on line 1). The credit is not allowed if no part of the mobilization period falls within your 2023 tax year. Example 5. Assume the same facts as in Example 3 (in the line 2 instruction). During the mobilization period, you continued to pay a reduced gross wage of $250 plus a 401k contribution match of $10 on each pay day. Enter $1,560 on line 5. This is the sum of the gross wages of $1,500 ($250 x 6) plus your matching 401k contributions of $60 ($10 x 6). Line 2 - Employer’s deemed wages for mobilization period Enter the amount of wages you would have paid to the eligible employee during the period of mobilization (shown on line 1) if the employee had not been mobilized. Example 3. You are a calendar year filer, and you have an eligible employee who was mobilized from October 1, 2023, through December 31, 2023. Prior to mobilization, you paid the employee gross wages of $1,500 on the 15th and the last working day of each month. Under a salary reduction arrangement, the employee contributed $60 to a 401k plan each pay period, which you matched. The 401k contributions were deposited into the plan account each pay day. Enter $9,360 on line 2, which is the amount you would have paid had the employee not been mobilized. This is the sum of the gross wages of $9,000 ($1,500 x 6) plus your matching 401k contributions of $360 ($60 x 6). Line 11 - Prior year carryover Enter the portion of an unused mobilized employee income tax credit, if any, from the 2022 tax year. If filing Form 58 or 60, enter zero. Line 3 - Federal active duty pay Enter the amount of wages the eligible employee actually received during the period of mobilization (shown on line 1) for his or her federal active duty service. You will need to obtain this information from the employee or his or her designated representative, depending on the situation. The Line 14 - Carryover to 2024 If the total available tax credit on line 12 exceeds the amount on line 13, enter on this line the portion of the excess that is eligible for carryover to the 2024 tax year. Unused credits from the 2021, 2022 and 2023 tax years are eligible for carryover to 2024. If filing Form 58 or 60, enter zero. Line 13 - Current year credit Enter on this line the portion of the total available tax credit on line 12 that is being used to reduce the 2023 tax. If there is an unused credit carryforward from a prior tax year on line 11, use the credits in the order that is most beneficial. If the taxpayer is a partnership, S corporation, or limited liability company treated like a partnership or S corporation, enter the amount from line 12, and skip line 14.
Extracted from PDF file 2023-north-dakota-schedule-me.pdf, last modified July 2023

More about the North Dakota Schedule ME Individual Income Tax Tax Credit TY 2023

We last updated the Credit For Wages Paid to Mobilized Employee in February 2024, so this is the latest version of Schedule ME, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule ME directly from TaxFormFinder. You can print other North Dakota tax forms here.


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Other North Dakota Individual Income Tax Forms:

TaxFormFinder has an additional 44 North Dakota income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Form ND-1 Booklet Form ND-1 and ND-EZ Instructions & Tax Tables
Form ND-1 Individual Income Tax Return
Form ND-EZ Individual Income Tax Form (EZ Version)
Form ND-1PRV Paper Return Payment Voucher

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 Schedule ME from the Office of State Tax Commissioner in February 2024.

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Schedule ME is a North Dakota Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of North Dakota Schedule ME

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


2023 Schedule ME

Schedule ME - Credit For Wages Paid To Mobilized Employee (2023)

2022 Schedule ME

Schedule ME - Credit For Wages Paid To Mobilized Employee 2022

2021 Schedule ME

Schedule ME 2021 - Credit For Wages Paid To Mobilized Employee

2020 Schedule ME

Schedule ME - Credit For Wages Paid To Mobilized Employee

2019 Schedule ME

Schedule ME Credit For Wages Paid To Mobilized Employee 2019

2018 Schedule ME

Schedule ME - Credit For Wages Paid to Mobilized Employee

2017 Schedule ME

Schedule ME - Credit for Wages Paid to Mobilized Employee

2016 Schedule ME

Schedule ME - Credit For Wages Paid to Mobilized Employee

2015 Schedule ME

Schedule ME - Credit for Wages Paid to Mobilized Employee

Schedule ME - Credit for Wages Paid to Mobilized Employee 2013 Schedule ME

Schedule ME - Credit for Wages Paid to Mobilized Employee

Schedule ME - Credit For Wages Paid to Mobilized Employee 2012 Schedule ME

Schedule ME - Credit For Wages Paid to Mobilized Employee


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