Supported Forms

The following North Dakota forms are supported in Drake Tax 2023. ND forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID
38	Fiduciary Return					P
38-EPV	Fiduciary Electronic Return Payment Voucher					P
38-ES	Fiduciary Estimated Tax Payment Voucher					P
38-EXT	Fiduciary Extension Payment Voucher					P
40	Corporation Income Tax Return		P
40-EPV	Corporation Electronic Return Payment Voucher		P
40-ES	Corporation Estimated Tax Payment Voucher		P
40-EXT	Corporation Extension Payment Voucher		P
40-UT	Underpayment of Estimated North Dakota Income Tax		P
40X	Amended Corporation Return		P
500	Power of Attorney	P	P	P	P	P
58	Partnership Return				P
58-EPV	Partnership Electronic Return Payment Voucher				P
58-ES	Partnership Estimated Tax Payment Voucher				P
58-EXT	Partnership Extension Payment Voucher				P
60	S Corporation Return			P
60-EPV	S Corporation Electronic Return Payment Voucher			P
60-ES	S Corporation Estimated Tax Payment Voucher			P
60-EXT	S Corporation Extension Payment Voucher			P
CTS	Credit Transfer Statement	P	P	P	P	P
ND-1	Individual Income Tax Form	P
ND-1ES	Individual Estimated Tax Payment Voucher	P
ND-1EXT	Individual Extension Payment Voucher	P
ND-1PRV	Individual Paper Return Payment Voucher	P
ND-1UT	Underpayment of Estimated Individual Income Tax	P
ND-1V	Electronic Return Payment Voucher	P
ND-EZ	Individual Income Tax Return (Short Form)	P
PWA	Pass-Through Entity Withholding Adjustment	P		P	P	P
Schedule 38-TC	Tax Credits					P
Schedule 38-UT	Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts					P
Schedule K-1 (Form 38)	Beneficiary Share of Income (Loss), Deductions, Adjustments, Credits, and Other Items	P				P
Schedule K-1 (Form 58)	Partner's Share of Income (Loss), Deductions, Adjustments, Credits and Other Items.	P			P
Schedule K-1 (Form 60)	Shareholder's Share of Income (Loss), Deductions, Adjustments, Credits and Other Items.	P		P
Schedule MCP	Contributions to a Maternity Home, Child Placement Agency, or Pregnancy Help Center	P	P	P	P	P
Schedule ME	Credit for Wages Paid to Mobilized Employee	P	P	P	P	P
Schedule ND-1AC	Adoption Credit	P
Schedule ND-1CR	Credit for Tax Paid to Another State	P
Schedule ND-1CS	Calculation of Tax on Proceeds from Sale of Income Tax Credit	P
Schedule ND-1FA	3-Year Averaging Method for Elected Farm Income	P
Schedule ND-1FC	Family Member Care Tax Credit	P
Schedule ND-1NR	Nonresident and Part-Year Resident Schedule	P
Schedule ND-1PG	Planned Gift Tax Credit	P
Schedule ND-1PSC	Nonprofit Private School Tax Credit	P
Schedule ND-1QEC	Qualified Endowment Fund Tax Credit	P
Schedule ND-1SA	Statutory Adjustments	P
Schedule ND-1TC	Tax Credits	P
Schedule QEC	Qualified Endowment Fund Tax Credit for Businesses and Fiduciaries		P	P	P	P
Schedule RZ	Renaissance Zone Act Exemptions and Tax Credit	P	P	P	P	P

New Schedules

• Schedule MCP, Contributions to a Maternity Home, Child Placement Agency, or Pregnancy Help Center

• Schedule ND-1AC, Adoption Tax Credit

Modified Schedules

New tax credits have been added to the following forms:

• Schedule 38-TC, Tax Credits

• Schedule K-1 (Form 58), Partner’s Share of North Dakota Income (Loss), Deductions, Adjustments, Credits, and Other Items

• Schedule K-1 (Form 60), Shareholder’s Share of North Dakota Income (Loss), Deductions, Adjustments, Credits, and Other Items

• Schedule ND-1TC, Tax Credits

Tax Law Changes

Credits

• The following credits have been added for tax year 2023:

  • Adoption Tax Credit

  • Contributions to Maternity Home, Child Placing Agency, or Pregnancy Help Center

  • Military Pay Deduction

  • Peace Officer Retirement Benefits Deduction

  • Tax Credit for Compensation Paid to an Apprentice

• Automation Tax Credit – Expanded; set aside allocations for first-time claimants and animal agricultural processing, increased allocation from $2 million à $6 million per biennium, and removed sunset clause

• Disabled Employment Tax Credit – Declared a permanent tax credit

• Tax Relief Credit for North Dakota Residents – Expired

Tax Rates

• New tax brackets for individual and fiduciary returns – Replaced five-bracket system with a three-bracket system; reduced highest rate from 2.9% à 2.5%

• Pass-through withholding rates – Lowered; highest withholding rate is now 2.5%