North Dakota Form 38 PDF Details

Understanding the complexities of fiduciary income tax returns in North Dakota is crucial for estates and trusts operating within the state. The North Dakota 38 form, a comprehensive document required by the Office of State Tax Commissioner, is specifically designed to address these entities' unique financial situations for the calendar year 2009 or a fiscal year that begins in 2009. It accommodates different entity types, including decedent's estates, simple trusts, complex trusts, qualified disability trusts, and more, ensuring tailored tax handling that aligns with their individual characteristics. The form captures critical information, from the basic identification and residency status of the estate or trust to intricate financial details including income sources, tax calculations, and beneficiary distributions. Furthermore, it allows for reporting of taxes withheld from nonresident individual beneficiaries and for the application of credits for taxes paid to other states, highlighting the intricate balance between state-specific tax obligations and the broader Federal tax implications. Significantly, this form serves not only as a vehicle for tax calculation but also as a declaration of compliance with both state and federal tax codes. Completing this form accurately ensures that fiduciary entities meet their legal responsibilities, avoid penalties, and properly administer the financial aspects of the estate or trust for the benefit of all parties involved.

QuestionAnswer
Form NameNorth Dakota Form 38
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesform38 nd form 38

Form Preview Example

For m Nor t h Dak ot a Office of St at e Tax Com m issioner

3 8

Fid u cia r y in com e t a x r e t u r n

2 0 0 9

 

 

 

 

 

 

 

 

 

 

 

A This return is

Ca le n d a r y e a r 2 0 0 9

(Jan. 1 - Dec. 31, 2009)

 

 

 

filed for:

Fisca l y e a r : Beginning

 

 

, 2009, and ending

 

, 20

 

 

 

 

 

 

B Name of estate or trust

 

 

 

C Federal

 

 

 

 

 

EIN *

 

Name and title of fiduciary

 

 

 

D Date

 

 

 

 

 

created:

 

Mailing address

 

 

Apt. or suite no.

E TOTAL n o . of b e n e ficia r i e s

 

 

 

 

 

 

 

 

State

 

Enter number of

 

City

 

Zip Code

Resident individual beneficiaries

 

 

 

 

 

 

 

 

 

 

Nonresident individual beneficiaries

F

Re sid e n cy st a t u s:

Resident

Nonresident

 

Other types of beneficiaries

G En t it y t y p e :

1 Decedent's estate

2 Simple trust 3 Complex trust

4

Qualified disability trust

7

Bankruptcy estate (Ch. 7)

1 0 Other (Identify below):

5

ESBT (S portion only)

8

Bankruptcy estate (Ch. 11)

 

6

Grantor type trust

9

Pooled income fund

 

 

H Fill in a ll t h a t a pp ly :

Initial return

Final return

Composite return

Amended return

Extension

 

 

 

 

Be for e com ple t in g lin e s 1 t h r ou gh 1 7 on t h is pa g e , com p le t e t h e Ta x Com p u t a t ion Sch e du le ( on p a ge 2 ) .

 

 

 

 

 

 

 

 

1

Tax on fiduciary's North Dakota taxable income (from page 2, Tax Computation Schedule, line 8)

 

1

 

 

2

Credit for income tax paid to another state (from page 3, Schedule CR, line 7)

2

 

 

 

 

 

3

Other credits (Attach supporting schedule)

 

 

3

 

 

4

 

 

4

Net income tax liability on fiduciary's taxable income. Line 1 less lines 2 and 3

 

 

 

 

 

5

Income tax withheld from nonresident individual beneficiaries (from page 3, Schedule BI, line 3)

 

5

 

 

6

Composite income tax for electing nonresident individual beneficiaries

(from page 3, Schedule BI, line 4)

6

 

 

7

Total taxes due. Add lines 4, 5, and 6

 

 

 

 

 

7

 

 

8North Dakota income tax withholding (Attach supporting W-2s, W-2Gs, and 1099s) 8

9 Estimated tax paid on 2009 Forms 401-ES and 38-EXT

 

 

 

9

 

 

 

 

 

 

 

 

 

 

1 0

Total payments. Add lines 8 and 9

 

 

 

 

 

 

 

1 0

 

 

 

 

 

1 1

Ov e r p a y m e n t . If line 10 is MORE than line 7, subtract line 7 from line 10 and enter result;

 

 

 

 

 

 

 

 

 

otherwise, go to line 14.

If result is less than $5.00, enter 0

 

 

 

1 2

 

 

1 1

 

 

 

 

 

1 2 Amount of line 11 to be applied to 2010 estimated tax

 

 

 

 

 

 

 

 

 

 

 

 

 

1 3

Re fu n d . Subtract line 12 from line 11. If result is less than $5.00, enter -0-

 

 

 

REFU N D

1 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1 4

Ta x d u e . If line 10 is LESS than line 7, subtract line 10 from line 7.

 

 

 

 

 

 

 

 

 

 

 

 

 

If result is less than $5.00, enter 0

 

 

 

 

 

 

 

1 4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1 5

Penalty

 

Interest

 

 

Enter total penalty and interest

1 5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1 6

 

 

 

 

 

1 6

Ba la n ce d u e . Add lines 14, 15, and, if applicable, line 17

 

 

 

 

 

 

BALAN CE D U E

 

 

 

 

 

1 7 Interest on underpaid estimated tax (from 2009 Form 38-UT)

 

 

 

1 7

 

 

 

 

 

 

 

 

 

 

 

•

At t a ch a com ple t e cop y of t h e 2 0 0 9 Fo r m 1 0 4 1 ( in clu din g Fe d e r a l Sch e d u le K- 1 s)

 

 

 

 

 

 

 

 

 

•

At t a ch a cop y of a ll N or t h D a k ot a Sch e d u le K- 1 s ( For m 3 8 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I declare that this return is correct and complete to the best of my knowledge and belief.

 

 

* Pr iv a cy Act - Se e in side fr ont cov e r of b ook le t

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signat u r e of fidu ciar y

 

 

 

 

Dat e

 

 

 

I aut hor ize t he ND Office of St at e Tax Com m issioner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

t o discu ss t his r et u r n wit h t he paid pr epar er .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pr int nam e of fidu ciar y

 

 

 

Phone

 

For Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Department

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Use Only

 

 

 

 

 

 

 

 

Paid pr epar er sign at u r e

 

 

 

 

Dat e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pr in t n am e of paid pr epar er

 

EI N/ SSN/ PTI N

Phone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M a il t o:

Office of St at e Tax Com m issioner , 6 0 0 E. Blv d . Av e. , Dept . 1 2 7 ,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bism ar ck , ND 5 8 5 0 5 - 0 5 9 9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

w w w . n d . g ov / t a x

from Form 1041, page 1, line 22, or Form 1041-QFT, line 12

Nor t h Dak ot a Office of St at e Tax Com m issioner

2 0 0 9 For m 3 8 , pa ge 2

Enter name of estate or trust

FEIN

Ta x Com p u t a t ion Sch e d u le : Ta x on f id u cia r y ' s t a x a b le in com e

Pa r t 1 - Ca lcu la t ion of t a x

1 Fe d e r a l t a x a b le in com e

2Additions (See instructions) (Attach supporting statement)

3Add lines 1 and 2

4a Interest from U.S. obligations 4 a

bNet long-term capital gain exclusion (from worksheet in instructions) 4 b

cQualified dividend exclusion 4 c

d Other subtractions (See instructions) (Attach supporting statement)

4 d

eTotal subtractions. Add lines 4a through 4d

5North Dakota taxable income of fiduciary. Subtract line 4e from line 3

6 Tax on amount on line 5 using the 2 0 0 9 Ta x Ra t e Sch e d u le below

•If r e side n t estate or trust, enter amount from line 6 on line 8. Do not complete lines 7a, 7b, and 7c.

•If n on r e sid e n t estate or trust, complete lines 7a, 7b, and 7c.

7 a

Fiduciary's share of total income from Part 2, line 11, Column A,

 

 

less the amount from Part 1, line 4a

7 a

b Income (loss) reportable to North Dakota from Part 2, line 11, Column B

7 b

c

Divide line 7b by line 7a. Round to the nearest four decimal places

7 c

8Tax on fiduciary's North Dakota taxable income: If r e sid e n t estate or trust, enter amount from line 6. If n on r e side n t estate or trust, multiply line 6 by line 7c. Enter this amount on Form 38, page 1, line 1

2 0 0 9

I f t he a m oun t on lin e 5 is:

 

 

 

 

Ta x Ra t e

Ov e r

Bu t n ot ov e r

Th e t a x is:

 

 

Sch e d u le

$

0

$ 2,30 0

. . . . . .

. . . . . . . . .

. 1 . 84 % of am ount on lin e 5

 

 

2,30 0

5 ,350 . . . $

42

. 32

plus 3 . 44 %

of t he am ou nt over

$ 2,3 00

 

 

5,35 0

8 ,200

1 47 . 24 plus 3 . 81%

of t he am oun t over

5,35 0

 

 

8,20 0

11 ,15 0

255

. 83

plus 4 . 42 %

of t he am ou nt over

8,2 00

 

1 1,1 50 . .

. . . . . . . . . . . .

3 86

. 22

plus 4 . 86%

of t he am oun t ov er

1 1,1 50

 

 

 

 

 

 

 

 

 

1

2

3

4 e 5 6

8

Pa r t 2 - Ca lcu la t ion of fidu cia r y ' s in com e

This par t m ust be com plet ed by all est at es and t r ust s

• Re sid e n t e st a t e or t r u st : Com plet e Colum n A only .

•N on r e sid e n t e st a t e or t r u st : Com plet e Colum ns A, B, and C. See inst r uct ions for how t o com plet e Colum ns B and C.

1

Interest income

1

2

Ordinary dividends

2

3

Business income or (loss)

3

4

Capital gain or (loss)

4

5

Rents, royalties, partnerships, other estates and trusts, etc.

5

6

Farm income or (loss)

6

7

Ordinary gain or (loss)

7

8

Other income

8

9

Total income. Add lines 1 through 8

9

1 0 Portion of amount on line 9 distributed to beneficiaries

1 0

1 1 Fiduciary's share of total income. Subtract line 10 from line 9

1 1

 

 

N on r e sid e n t e st a t e s or t r u st s on ly

Colum n A

 

 

 

 

 

Colum n B

 

Colum n C

Fe d e r a l r e t u r n

 

N or t h D a k ot a

 

Ot h e r St a t e s

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

w w w . n d . gov / t a x

Nor t h Dak ot a Office of St at e Tax Com m issioner

2 0 0 9 For m 3 8 , pa g e 3

Enter name of estate or trust

FEIN

 

Sch e d u le BI

Be n e f icia r y in f or m a t ion

 

 

 

 

 

 

 

 

 

 

 

All e st a t e s a n d t r u st s m u st

Com plet e Colum ns 1 t hr ough 4 for EVERY beneficiar y

 

 

 

 

 

 

 

 

 

com p le t e t h is sch e d u le

Com plet e Colum n 5 only if beneficiar y is a nonr esident indiv idual

 

 

 

 

 

 

 

 

 

 

 

I f applicable, com plet e Colum n 6 or Colum n 7 for nonr esident indiv idual beneficiar y only

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All Be n e ficia r ie s

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Colu m n 1

 

 

 

Colu m n 2

 

Colu m n 3

 

 

 

Be n e -

 

 

 

 

 

 

 

 

 

 

 

 

Nam e and addr ess of beneficiar y

If additional lines are needed,

 

Social Secur it y

 

Ty pe of ent it y

 

 

 

ficia r y

 

 

 

 

attach additional pages

 

Num ber / FEI N

 

( SEE IN ST R U CT ION S)

 

 

 

 

 

Nam e

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ad dr ess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nam e

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ad d r ess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nam e

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ad dr ess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nam e

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ad d r ess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All Be n e f icia r ie s

N on r e side n t I n div idu a l Be n e ficia r ie s On ly

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Com p le t e t h is co lu m n f o r

I m p or t a n t : Colu m n s 5 t h r o u g h 7 a r e f or n on r e sid e n t in d iv id u a l b e n e f icia r ie s on ly .

 

 

 

 

 

 

 

ALL b e n e ficia r ie s

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Colu m n 4

Colu m n 5

Colu m n 6

 

Colu m n 7

 

 

 

 

 

 

 

Feder al dist r ibut iv e

Nor t h Dak ot a

Nor t h Dak ot a

For m

 

Nor t h Dak ot a

 

 

 

 

Be n e ficia r y

 

shar e of incom e ( loss)

dist r ibut iv e shar e of

incom e t ax

PWA

com posit e incom e t ax

 

 

 

 

 

 

 

incom e ( loss)

w it hheld

 

 

( 4 . 8 6 % )

 

 

 

 

 

 

 

 

 

 

( 4 . 8 6 % )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

 

 

 

 

 

 

 

 

 

1Total for Column 4 . . . . . . 1

2Total for Column 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3Total for Column 6. Enter this amount on Form 38, page 1, line 5 . . . . . . . . . . . . . . . . 3

4Total for Column 7. Enter this amount on Form 38, page 1, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Sch e d u le CR

Cr e d it f or in com e t a x p a id t o a n ot h e r st a t e ( r e side n t e st a t e or t r u st on ly )

1

Fiduciary's share of total income. Enter amount from Tax Computation Schedule, Part 2, line 11, Column A

2

Portion of amount on line 1 that has its source in the other state (See instructions)

 

 

3

Credit ratio. Divide line 2 by line 1 and round to the nearest four decimal places

3

 

4Tax on fiduciary's North Dakota taxable income from Form 38, page 1, line 1

5

Multiply line 3 by line 4

6

Amount of income tax paid to the other state (See instructions)

7Credit for income tax paid to another state. Enter lesser of line 5 or line 6. Enter this amount on page 1, line 2

I m por t a n t : At t a ch a co py of t h e in com e t a x r e t u r n file d w it h t h e ot h e r st a t e

1

2

4

5

6

7

w w w . n d . g ov / t a x

How to Edit North Dakota Form 38 Online for Free

Using PDF forms online is quite easy with this PDF tool. You can fill in North Dakota Form 38 here with no trouble. Our tool is continually evolving to give the very best user experience possible, and that is because of our resolve for continual enhancement and listening closely to customer feedback. It just takes a few easy steps:

Step 1: Access the PDF file inside our tool by clicking on the "Get Form Button" above on this webpage.

Step 2: This tool helps you work with PDF forms in a range of ways. Transform it with any text, correct what is already in the PDF, and include a signature - all within several mouse clicks!

This form will require some specific information; to ensure consistency, please be sure to take note of the suggestions listed below:

1. To start off, when filling out the North Dakota Form 38, start out with the section with the following blanks:

Part no. 1 of filling in North Dakota Form 38

2. Just after completing this part, head on to the next part and enter the essential particulars in these blanks - Net income tax liability on, Income tax withheld from, Composite income tax for electing, Total taxes due Add lines and, North Dakota income tax, Estimated tax paid on Forms ES, Total payments Add lines and, Ov e r p a y m e n t If line, Amount of line to be applied to, Re fu n d Subtract line from, REFUN D, Ta x d u e If line is LESS, Penalty, Interest, and Enter total penalty and interest.

Best ways to prepare North Dakota Form 38 step 2

3. Completing Print nam e of paid preparer, EI N SSN PTI N, Phone, M a il t o Office of St at e Tax, and w w w ndgov t a x is essential for the next step, make sure to fill them out in their entirety. Don't miss any details!

Filling out part 3 of North Dakota Form 38

4. Filling out Nort h Dakot a Office of St at e, Enter name of estate or trust, FEIN, Ta x Com pu t a t ion Sch e du le, Pa r t Ca lcula t ion of t a x, Fe de r a l t a x a ble in com e, Additions See instructions Attach, Add lines and, a Interest from US obligations, b Net longterm capital gain, c Qualified dividend exclusion, d Other subtractions See, e Total subtractions Add lines a, North Dakota taxable income of, and Tax on amount on line using the is vital in the next section - make sure to devote some time and fill out each blank area!

a Interest from US obligations, Ta x Com pu t a t ion Sch e du le, and c Qualified dividend exclusion inside North Dakota Form 38

5. The form should be finalized with this part. Further you'll find a detailed set of fields that must be completed with correct information to allow your form usage to be accomplished: a Fiduciarys share of total, b Income loss reportable to North, c Divide line b by line a Round to, Tax on fiduciarys North Dakota, Ta x Ra t e Sche dule, I f t he a m ount on line is, Ove r But not ove r The t a x is, N on r e side n t e st a t e s or, Colum n A, Fe de r a l r e t u r n, Colum n B, N or t h D a k ot a, Colum n C, Ot h e r St a t e s, and Pa r t Ca lcu la t ion of fidu.

Stage no. 5 for filling out North Dakota Form 38

Be very attentive while completing I f t he a m ount on line is and a Fiduciarys share of total, since this is the section where most people make some mistakes.

Step 3: As soon as you have reread the information in the file's blank fields, simply click "Done" to conclude your FormsPal process. Get your North Dakota Form 38 when you sign up at FormsPal for a 7-day free trial. Conveniently get access to the pdf file inside your FormsPal account, together with any edits and adjustments all saved! FormsPal guarantees safe document editor with no data record-keeping or any type of sharing. Rest assured that your data is in good hands with us!

North Dakota Form 38 isn’t the one you’re looking for?

Related Documents