×
tax forms found in
Tax Form Code
Tax Form Name

North Dakota Free Printable Form PWA - Passthrough Entity Withholding - Nonresident Member Adjustment (2023) for 2024 North Dakota Passthrough Entity Withholding Adjustment

There are only 18 days left until tax day on April 16th! eFile your return online here , or request a six-month extension here .

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-north-dakota-form-pwa.pdf, and you can print it directly from your computer.

Passthrough Entity Withholding Adjustment
Form PWA - Passthrough Entity Withholding - Nonresident Member Adjustment (2023)

PASSTHROUGH ENTITY WITHHOLDING NONRESIDENT MEMBER ADJUSTMENT Form PWA OFFICE OF STATE TAX COMMISSIONER 2023 SFN 28728 (8-2023) Part 1 - To be completed by nonresident member Nonresident Member Name Social Security Number (or FEIN) 1. Estimated North Dakota distributive share of income or estimated total North Dakota taxable income, whichever is smaller 1 2. Multiply line 1 by 2.50% (.025) 2 3. a. Estimated North Dakota income tax paid b. Additional North Dakota income tax withheld from wage income 3a 3b 4. Withholding adjustment amount. Add lines 3a and 3b 4 5. Amount to withhold. Subtract line 4 from line 2 5 I declare, under penalty of perjury, that this form is correct and complete to the best of my knowledge and belief. Nonresident Member's Signature Date Part 2 - To be completed by passthrough entity Federal Employer Identification Number Passthrough Entity Name Tax year for which this adjustment applies. If the passthrough entity and the nonresident member have different tax years, specify the tax year of the passthrough entity to which the adjustment applies. Calendar year 2023 OR Fiscal year beginning Purpose of form Under North Dakota Century Code (N.D.C.C.) § 57-38-31.1, a passthrough entity is required to withhold North Dakota income tax at the rate of 2.50% from a nonresident member’s North Dakota distributive share of income if (1) it is $1,000 or more and (2) it is not included in a composite return. If eligible, a nonresident member may request that an amount less than the statutory amount be withheld by completing and submitting Form PWA to the passthrough entity. General instructions A nonresident member is eligible to use Form PWA if any of the following apply:  The member already paid estimated North Dakota income tax on the North Dakota distributive share of income.  The member had additional North Dakota income tax withheld from wage income to cover the tax expected to be owed on the North Dakota distributive share of income.  The member will have a North Dakota taxable income less than the North Dakota distributive share of income because of an offsetting North Dakota loss or adjustment to income on the member’s North Dakota income tax return. 2023, and ending A “nonresident member” means an individual who is not domiciled in North Dakota, a trust that is not organized in North Dakota, or a passthrough entity that does not have a commercial domicile in North Dakota. , Specific instructions for passthrough entity If you receive Form PWA from a nonresident member, do the following: A “passthrough entity” means a partnership (all types), S corporation, trust, limited liability company not taxed as a C corporation, or other entity not taxed at the entity level for North Dakota income tax purposes. 1. Complete Part 2. Exemption for certain members. If the nonresident member is a passthrough entity, the member may be eligible to elect to exempt its North Dakota distributive share of income from North Dakota income tax withholding. See Form PWE for more information. 3. Fill in the circle under “Form PWA or Form PWE” for the nonresident member on your North Dakota income tax return as follows— Specific instructions for nonresident member Complete Part 1 of Form PWA. On line 3, the North Dakota income tax paid or withheld must be for the same tax year that your North Dakota distributive share of income is reportable on your North Dakota income tax return. Submit the completed Form PWA to the passthrough entity before the last day of the passthrough entity’s tax year to which the adjustment it is to apply. 2. Only withhold the amount shown in Part 1, line 5, from the nonresident member’s North Dakota distributive share of income for the specified tax year.  If filing Form 38 (fiduciary return), see Schedule BI, Column 6.  If filing Form 58 (partnership return), see Schedule KP, Column 7.  If filing Form 60 (S corporation return), see Schedule KS, Column 7. 4. Attach a copy of Form PWA to your North Dakota income tax return. Keep the original signed copy for your records. Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of a social security number or Federal Employer Identification Number (FEIN) on this form is required under N.D.C.C. §§ 57-01-15 and 57‑38-31.1, and will be used for tax reporting, identification, and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number or FEIN may delay or prevent the processing of this form.
Extracted from PDF file 2023-north-dakota-form-pwa.pdf, last modified July 2023

More about the North Dakota Form PWA Corporate Income Tax TY 2023

We last updated the Passthrough Entity Withholding Adjustment in February 2024, so this is the latest version of Form PWA, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PWA directly from TaxFormFinder. You can print other North Dakota tax forms here.


eFile your North Dakota tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your North Dakota and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other 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.

Form Code Form Name
Form 60 S Corp Income Tax Return
Form 38 Fiduciary Income Tax Return
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

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 PWA from the Office of State Tax Commissioner in February 2024.

Show Sources >

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 PWA

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


2023 Form PWA

Form PWA - Passthrough Entity Withholding - Nonresident Member Adjustment (2023)

2022 Form PWA

Form PWA - Passthrough Entity Withholding-Nonresident Member Adjustment (2022)

2021 Form PWA

Form PWA 2021 - Passthrough Entity Withholding - Nonresident Member Adjustment

2019 Form PWA

Form PWA - Passthrough Entity Withholding - Adjustment To Nonresident Member Withholding

2018 Form PWA

Form PWA - Passthrough Entity Withholding - Adjustment To Nonresident Member Withholding

2017 Form PWA

Form PWA - Passthrough Entity Withholding - Adjustment To Nonresident Member Withholding

2016 Form PWA

Form PWA - Passthrough Entity Withholding - Adjustment to Nonresident Member Withholding

2015 Form PWA

Form PWA - Passthrough Entity Withholding - Adjustment To Nonresident Member Withholding

Form PWA - Passthrough Entity Withholding Adjustment 2013 Form PWA

Form PWA - Passthrough Entity Withholding Adjustment

Form PWA - Passthrough Entity Withholding Adjustment 2012 Form PWA

Form PWA - Passthrough Entity Withholding Adjustment

Form PWA - Passthrough Entity Withholding Adjustment 2011 Form PWA

Form PWA - Passthrough Entity Withholding Adjustment


TaxFormFinder Disclaimer:

While we do our best to keep our list of North Dakota Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/northdakota/form-pwa