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Category: North Dakota

North Dakota Credits

Agricultural Commodity Facility Investment Credit

If you made a qualified investment in a business certified for the agricultural commodity processing facility investment credit under N.D.C.C. ch. 57-38.6, enter your allowable credit on this line. You will know if you made a qualified investment by means of the investment reporting form that the certified business is required to provide to you at the time you made your investment.

For qualified investments that you made directly in a certified business during the 2014 tax year, the credit is equal to 30% of the total amount invested. Include on this line an agricultural commodity investment tax credit from a North Dakota Schedule K-1. If the total credit (including a credit from a North Dakota Schedule K-1) that is first allowed on the 2014 tax year's return exceeds the tax for the 2014 tax year, the unused 2014 credit may be carried over and used on subsequent tax years' returns for up to 10 years. For additional information pertaining to this credit, please see AG Commodity Investment Credit on Schedule ND-1TC.


Carryover of Unused 2008 Residential/Agricultural Property Tax Credit

Enter any remaining unused residential and agricultural property tax credit that you elected to carryforward from your 2008 Form ND-1, line 24b, or Form ND-2, Tax Computation Schedule, line 6b.

Important: Do not make an entry on this line if you elected on your 2008 return to receive a Property Tax Relief Certificate for the amount of your unused residential and agricultural property income tax credit.

Carryover of Unused 2008 Commercial Property Tax Credit

Enter any remaining unused commercial property tax credit from your 2008 Schedule PT, Section 2, line 10.


Credit for Income Tax Paid to Another State

If you were a full-year resident or part-year resident of North Dakota and you paid income tax to another state on income also taxed by North Dakota, you may be eligible for an income tax credit. TaxSlayer will automatically calculate this credit for your Resident North Dakota return if you have a Nonresident return created on your account. If you have a Part-Year return created for North Dakota, you will need to enter the required information within your North Dakota return. For additional information about this credit, please see Schedule ND-1CR.



Marriage Penalty Credit

You may be eligible for a tax credit if all of the following apply:

• You are married and filing a joint return with your spouse.
• Your joint North Dakota taxable income on line 19 of Form ND-1 is more than $63,005;
• Both you and your spouse have qualified income. See “What’s included in qualified income?” below.
• The qualified income of the spouse with the lower qualified income is more than $35,705.

Although you meet all of the above conditions, your fact situation may not produce a credit under the calculation formula prescribed by law.



Family Member Care Credit 

A tax credit is allowed for paying qualifying expenses for the care of a disabled or elderly family member.



Other Available North Dakota Credits

If you have any of the tax credits below, enter them on the appropriate line in the Credits menu.

  • Biodiesel fuel supplier (wholesaler) credit
  • Biodiesel fuel supplier (retail) credit
  • Carryover of unused 2009 retroactive property tax relief credit
  • "Partnership plan" long-term care insurance credit
  • Angel Fund Investment Credit
  • Renaissance Zone Credit
  • Seed Capital Investment Credit
  • Planned Gift Credit
  • Employer Internship Program Credit
  • Microbusiness Credit
  • Research Expense Credit
  • Workforce Recruitment Credit
  • Endowment Fund Credit From a Pass-through Entity
  • Geothermal Energy Device Credit
  • 'Partnership Plan Long Term Care Credit
  • Housing Fund Credit
  • Credit for Wages Paid to a Mobilized Employee
  • Automation Credit
  • Nonprofit private Primary, High School and College Contribution Credit from a Passthrough Entity

See Schedule ND-1TC for further information.