Contribution Adjustment Worksheet: Contribution Adjustment Worksheet (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
The 2025 North Dakota Contribution Adjustment Worksheet calculates the contribution adjustment amount to enter on Form ND-1, line 2. It accounts for contributions connected to specified tax credits, federal itemized deductions, and certain IRA transfers, and is attached to Form N
Who files this form
Use this worksheet to calculate the adjustment for Form ND-1, line 2, if you itemized deductions on federal Schedule A (Form 1040) and either:
- You are claiming credits on both Schedule ND-1PG, line 7, and Schedule ND-1QEC, line 5.
- You are claiming an endowment fund credit from an estate, trust, partnership, or S corporation through a North Dakota Schedule K-1.
Exception: Do not complete the worksheet or enter an amount on Form ND-1, line 2, if you claimed the standard deduction on your 2025 Form 1040, line 12e, and are not claiming a Schedule ND-1QEC, line 5, credit based on an IRA contribution under I.R.C. § 408(d).
References to Form 1040 also include Form 1040-SR.
What you'll need
Have the following forms and amounts available, as applicable:
- 2025 Form 1040 or Form 1040-SR and Schedule A: The worksheet uses line 12e of Form 1040, line 17 of Schedule A, and the contribution amounts deducted on Schedule A.
- Your standard deduction amount: Line 4b asks for the standard deduction you would have been allowed if you had not itemized.
- Schedule ND-1PG: Lines 4 and 6.
- North Dakota Schedule K-1: Contribution amounts on lines 14b and 14d of Form 38 or Form 58, or lines 11b and 11d of Form 60.
- Schedule ND-1QEC: Lines 2 and 4, plus the amount of any qualifying nontaxable IRA transfer to the endowment fund.
- Form ND-1: Enter the completed worksheet's adjustment on line 2.
How to file
Add worksheet lines 5, 7, and 9 to calculate the adjustment on line 10. Enter that amount on Form ND-1, line 2, and attach the worksheet to your return.
The worksheet does not provide a mailing address or e-filing instructions.
Common mistakes
- Completing the worksheet when the exception applies: If you claimed the standard deduction on your 2025 Form 1040, line 12e, and are not claiming the specified IRA-based credit on Schedule ND-1QEC, line 5, do not complete the worksheet or enter an amount on Form ND-1, line 2.
- Forgetting the attachment: The worksheet reminds you to attach it to Form ND-1.
- Overlooking Form 1040-SR: The worksheet's references to Form 1040 also include Form 1040-SR.
Questions people ask
Where does the final adjustment go?
Enter the amount from worksheet line 10 on Form ND-1, line 2, and attach the worksheet to your return.
Does this worksheet also apply if I use Form 1040-SR?
Yes. The worksheet states that references to Form 1040 include Form 1040-SR.
Which Schedule K-1 amounts go on line 2a?
If you are claiming an endowment fund credit from an estate, trust, partnership, or S corporation, total the contribution amounts from North Dakota Schedule K-1 (Form 38), lines 14b and 14d; Schedule K-1 (Form 58), lines 14b and 14d; and Schedule K-1 (Form 60), lines 11b and 11d.
What if I am not claiming a Schedule ND-1QEC credit?
Skip worksheet lines 6a through 9 and enter the amount from line 5 on line 10. The same instruction applies if Schedule ND-1QEC, line 2, is zero.
Where do I enter a nontaxable IRA transfer to an endowment fund?
If line 6a includes a nontaxable IRA transfer under I.R.C. § 408(d), enter the amount transferred to the endowment fund on line 6b. Otherwise, enter zero on line 6b.