38: Form 38 - Fiduciary Income Tax Return (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Form 38 is the 2025 Fiduciary Income Tax Return for estates and trusts. It reports income, beneficiary distributions, North Dakota tax, credits, payments, and any refund or balance due. It also reports withholding and composite income tax for nonresident beneficiarie
What you'll need
The form calls for these attachments:
- A copy of your 2025 federal Form 1041, including Schedules K-1, and copies of North Dakota Schedules K-1.
- Forms W-2, Forms 1099, and/or North Dakota Schedules K-1 supporting North Dakota tax withheld on income taxable to the estate or trust, reported on line 8.
- Schedule 38-TC if you report 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 you claim a credit on Schedule CR.
- Copies of Form PWA or Form PWE, if applicable to your Schedule BI entries.
You will also need the estate or trust's federal EIN and beneficiary information, including names, addresses, Social Security numbers or FEINs, entity types, and distributive shares of income or loss.
How to file
- Enter the tax year, estate or trust information, fiduciary information, residency status, entity type, and beneficiary counts. Mark any applicable return boxes.
- Complete the Tax Computation Schedule on page 2. All estates and trusts must complete Part 2.
- Complete Schedule BI for beneficiary information. Complete Schedule CR if claiming credit for income tax paid to another state or local jurisdiction.
- Complete the tax, payment, refund, or balance-due lines on page 1 and attach the required documents.
- Sign and date the return in the fiduciary signature area. The form also provides a paid preparer signature area.
Mail to:
Office of State Tax Commissioner
600 E Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Common mistakes
- Leaving out beneficiary information. All estates and trusts must complete Schedule BI. Complete Columns 1 through 4 for all beneficiaries. Columns 5 through 7 are only for nonresident beneficiaries, with Columns 6 or 7 completed if applicable.
- Using the wrong residency columns. In Part 2 of the Tax Computation Schedule, resident estates and trusts complete only Column A. Nonresident estates and trusts complete Columns A, B, and C.
- Completing the nonresident calculation for a resident estate or trust. Residents must skip Part 1, lines 7a through 7c, and enter the amount from line 6 on line 8.
- Forgetting return copies. Attach the 2025 Form 1041, including Schedules K-1, and copies of North Dakota Schedules K-1. When claiming the Schedule CR credit, attach the return filed with the other state and/or local jurisdiction.
Questions people ask
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 2026 estimated tax.
What if my calculated refund or tax due is less than $5?
The 2025 form says to enter 0 if the calculated overpayment on line 11, refund on line 13, or tax due on line 14 is less than $5.00.
What if I need more space for beneficiaries?
Schedule BI says to attach additional pages if more lines are needed.
Can I authorize the Tax Department 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.