38: Form 38 - Fiduciary Income Tax Return (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
North Dakota Form 38 is the 2024 Fiduciary Income Tax Return for estates and trusts. It reports income, beneficiary information, tax liability, credits, payments, and any refund or balance due, including applicable withholding and composite income tax for nonresident beneficiarie
Who files this form
Form 38 is North Dakota’s fiduciary income tax return for estates and trusts. The form covers both resident and nonresident estates and trusts, including decedents’ estates, several types of trusts, and Chapter 7 and Chapter 11 bankruptcy estates.
The supplied form does not state the filing requirements that determine whether a particular estate or trust must file.
What you'll need
The form calls for these attachments:
- A copy of the 2024 federal Form 1041, including Schedules K-1, and copies of North Dakota Schedules K-1.
- Form W-2, Form 1099, and/or North Dakota Schedule K-1 supporting North Dakota withholding reported on line 8.
- Schedule 38-TC if reporting other credits on line 3.
- Statements for additions and other subtractions reported in the Tax Computation Schedule.
- A copy of the other state or local income tax return if claiming a credit on Schedule CR.
- A copy of Form PWA or Form PWE, if applicable to Schedule BI.
You will also need the estate’s or trust’s federal EIN, fiduciary information, and beneficiary names, addresses, Social Security numbers or FEINs, entity types, and income shares to complete the return.
How to file
- Enter the tax year, estate or trust information, fiduciary information, residency status, and entity type.
- Complete the Tax Computation Schedule. All estates and trusts must complete Part 2. Residents complete Column A only; nonresidents complete Columns A, B, and C.
- Complete Schedule BI for beneficiary information and any applicable credit schedules. Transfer the amounts to page 1 as directed.
- Calculate the refund or balance due, attach the required documents, and have the fiduciary sign and date the return.
Mail the return to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Common mistakes
- Leaving out required return copies. Attach the 2024 Form 1041, including Schedules K-1, and copies of North Dakota Schedules K-1.
- Skipping Part 2 of the Tax Computation Schedule. This part must be completed by all estates and trusts.
- Completing the nonresident calculation for a resident estate or trust. Residents must not complete Part 1, lines 7a through 7c.
- Leaving beneficiaries off Schedule BI. All estates and trusts must complete this schedule, with Columns 1 through 4 completed for all beneficiaries. Columns 5 through 7 are only for nonresident beneficiaries, as applicable.
- Omitting the other jurisdiction’s return when claiming a credit. Schedule CR specifically reminds filers to attach a copy of the income tax return filed with the other state and/or local jurisdiction.
Questions people ask
Must every estate or trust complete Schedule BI?
Yes. The form says all estates and trusts must complete Schedule BI. Complete Columns 1 through 4 for all beneficiaries and attach additional pages if needed.
Can an overpayment be applied to next year’s estimated tax?
Yes. Line 12 lets you apply part or all of the overpayment on line 11 to 2025 estimated tax.
What if the calculated refund or tax due is less than $5?
The form directs you to enter 0 if the calculated overpayment on line 11, refund on line 13, or tax due on line 14 is less than $5.
Where do I report estimated tax payments?
On line 9, report estimated tax paid on 2024 Forms 38-ES and 38-EXT, plus any overpayment applied from the 2023 return.
Can I authorize the Tax Commissioner’s office to discuss the return with my paid preparer?
Yes. The form includes an authorization for the North Dakota Office of State Tax Commissioner to discuss the return with the paid preparer.