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North Dakota 38 Template

The North Dakota 38 form is a fiduciary income tax return used by estates and trusts to report their taxable income and calculate their tax liability for the calendar year. This form is essential for fiduciaries to fulfill their tax obligations in North Dakota. To ensure compliance and avoid penalties, it is important to accurately complete the form.

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The North Dakota 38 form is a crucial document for fiduciaries managing estates or trusts in the state. This form serves as the fiduciary income tax return and is designed to report income, deductions, and tax liabilities for the calendar year. It requires detailed information about the estate or trust, including the name, federal EIN, and residency status of beneficiaries. The form categorizes entities, allowing fiduciaries to indicate whether they are dealing with a decedent's estate, simple trust, complex trust, or other types. Additionally, it encompasses various tax computations, including credits for taxes paid to other states and specific calculations for nonresident beneficiaries. Completing this form accurately is essential, as it determines the tax obligations and potential refunds or balances due for the fiduciary. The process may seem complex, but understanding the key components of the North Dakota 38 form can help ensure compliance and proper reporting.

Sample - North Dakota 38 Form

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
				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
	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
					E TOTAL n o . of b e n e ficia r i e s
			State		Enter number of
	City		State	Zip Code	Resident individual beneficiaries
					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
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						4
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

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

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

4 e 5 6

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 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

Ad dr ess

Nam e

Ad d r ess

Nam e

Ad dr ess

Nam e

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

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 % )

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

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

▼ PDF Form

Document Specs

Fact Name	Details
Purpose of Form	The North Dakota 38 form is used for filing fiduciary income tax returns for estates and trusts for the calendar year 2009.
Governing Laws	This form is governed by the North Dakota Century Code, specifically Chapter 57-38, which outlines the state's income tax regulations.
Filing Requirements	Fiduciaries must complete the form if the estate or trust has taxable income, and it must be filed by the due date to avoid penalties.
Beneficiary Information	The form requires detailed information about beneficiaries, including their residency status and type of entity, to determine tax liabilities accurately.

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