60: Form 60 - S Corp Income Tax Return (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form 60 is North Dakota’s 2025 S Corporation Income Tax Return. It reports tax on excess net passive income and built-in gains, withholding and composite income tax for nonresident shareholders, and tax payments. It also includes schedules for North Dakota apportionment and adjus
What you'll need
Attach these copies to your 2025 Form 60:
- Your 2025 federal Form 1120S, including Schedules K-1.
- Your North Dakota Schedules K-1.
Depending on the entries on your return, also attach:
- Form 1099 and/or North Dakota Schedule K-1 showing North Dakota income tax withheld that you report on page 1, line 5.
- A statement listing the name and federal employer identification number of each qualified subchapter S subsidiary (QSSS), if the return includes one.
- The North Dakota net operating loss deduction worksheet, if claiming that deduction on Schedule BG.
- Supporting schedules, documentation, or approval letters requested for the exemptions and credits you claim on Schedule K.
- Completed Property Tax Clearance Records from each county identified in Schedule K's property tax clearance section, when applicable.
- Copies of Form PWA or Form PWE, if applicable to your Schedule KS entries.
How to file
- Complete the applicable schedules on pages 2 through 5 before completing lines 1 through 13 on page 1.
- Complete page 1, including the corporation's identifying information, tax calculations, and payment amounts.
- After completing Form 60, complete North Dakota Schedule K-1 (Form 60) for the shareholders.
- Attach the required federal return, North Dakota Schedules K-1, and other applicable supporting documents. Have an officer sign and date the return.
Mail to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Common mistakes
- Skipping required schedules. The form says all corporations must complete the applicable portions of Schedule FACT and must complete Schedules K and KS.
- Leaving shareholders out of Schedule KS. Complete columns 1 through 5 for all shareholders. Columns 6 through 8 are for nonresident shareholders only; complete columns 7 or 8 when applicable.
- Overlooking property tax clearance. All taxpayers must read this section of Schedule K. If claiming one of the deductions or credits listed there, complete the section and attach the required county records.
- Completing page 1 too soon. Complete the applicable schedules on pages 2 through 5 before filling in page 1, lines 1 through 13.
Questions people ask
What if the return includes a qualified subchapter S subsidiary (QSSS)?
Check “Yes” for item H and attach a statement listing each QSSS's name and federal employer identification number.
What if Schedule KS does not have enough room for all shareholders?
Attach additional pages if you need more lines.
Can an overpayment be applied to next year's estimated tax?
Yes. Page 1, line 9 lets you enter the amount of your 2025 overpayment from line 8 to apply to 2026 estimated tax.
How does the form handle amounts under $5?
For the overpayment on line 8, refund on line 10, and tax due on line 11, enter 0 if the calculated result is less than $5.00.