58: Form 58 - Partnership Income Tax Return (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form 58 is North Dakota’s 2025 Partnership Income Tax Return. It reports North Dakota adjustments, credits, and other items distributable to partners, along with income tax withheld from nonresident partners and composite income tax for electing nonresident partners. It also calc
What you'll need
Attach these documents to the 2025 return:
- A copy of the 2025 federal Form 1065, including Schedules K-1.
- Copies of North Dakota Schedules K-1.
- Any Form 1099 or North Dakota Schedule K-1 showing North Dakota income tax withheld that you report on page 1, line 4.
Depending on your partnership's situation, also include:
- A statement listing the name and federal employer identification number of each other partnership or limited liability company in which this partnership is a partner or member.
- Schedules and supporting documents required for claimed exemptions or credits. Schedule K identifies the required attachments, including Schedules RZ, QEC, ME, MCP and ECC, North Dakota Schedules K-1, documentation, or an approval letter, as applicable.
- Completed Property Tax Clearance Records from each county identified in Schedule K's property tax clearance section, when required.
- Copies of Form PWA or Form PWE, if applicable to Schedule KP.
- A schedule for other assets reported on Schedule FACT, line 5. If North Dakota payroll on Schedule FACT does not agree with total compensation reported for North Dakota unemployment insurance purposes, attach an explanation.
How to file
- Complete Schedule FACT, Schedule K and Schedule KP before completing lines 1 through 12 on page 1.
- Complete Form 58, then complete North Dakota Schedule K-1 (Form 58) for the partners.
- Attach the required federal return, North Dakota Schedules K-1 and other applicable documents.
- Have the general partner sign and date the return and print their name. The form also includes signature and identification fields for a paid preparer.
Mail the return to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Common mistakes
- Skipping required schedules. All partnerships must complete the applicable portions of Schedule FACT, as well as Schedule K and Schedule KP.
- Leaving partners out of Schedule KP. Complete columns 1 through 5 for all partners. Complete column 6 for nonresident partners and tax-exempt organization partners. Columns 7 and 8 apply only to nonresident partners, when applicable.
- Assuming “nonresident partner” means only an individual. The form reminds filers that the definition includes entities other than individuals and refers them to the instructions.
- Overlooking property tax clearance. All taxpayers must read this section of Schedule K. It must be completed when claiming a deduction or credit on line 4, 5, 7a, 7b, 7c, 8, 9, 10, 11, 12a, 13, 15a, 20 or 21. Attach completed Property Tax Clearance Records from each county identified.
Questions people ask
Can the partnership apply an overpayment to next year's estimated tax?
Yes. On the 2025 return, page 1, line 8 is for the portion of the overpayment on line 7 to apply to 2026 estimated tax.
What if the calculated overpayment, refund or tax due is less than $5?
The form directs you to enter 0 if the calculated result is less than $5 on line 7 for overpayment, line 9 for refund or line 10 for tax due.
What if there is not enough space to list all partners?
Attach additional pages to Schedule KP if you need more lines.
Where do the nonresident partner tax totals go?
Enter the Schedule KP, line 3 withholding total on page 1, line 1. Enter the Schedule KP, line 4 composite income tax total on page 1, line 2.
Does every partnership complete Schedule K, lines 26 and 27?
No. Line 26 applies only to a professional service partnership. Line 27 applies only to a multistate partnership.