Schedule K-1 (Form 58): Schedule K-1 (Form 58) - Partner's Share of North Dakota Income (Loss), Deductions, Adjustments, Credits, and Other Items (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
North Dakota Schedule K-1 (Form 58) is a supplemental schedule a partnership provides to its partners to help them complete their North Dakota income tax returns. It reports each partner’s share of applicable North Dakota income, losses, deductions, adjustments, credits, and othe
Who files this form
A partnership provides North Dakota Schedule K-1 (Form 58) to its partners. The schedule gives partners information they may need for their North Dakota income tax returns.
- Resident individuals, estates, and trusts: Your entire share of partnership income is subject to North Dakota income tax. Part 3 shows your North Dakota adjustments and tax credits.
- Nonresident individuals, estates, and trusts: Your share of partnership income apportioned and allocated to North Dakota is subject to North Dakota income tax. Parts 3 through 5 provide adjustments, credits, income, deductions, and tax withheld or paid.
- Business entities: See the instructions for your applicable North Dakota income tax return for filing and payment requirements.
- Tax-exempt organizations: If partnership income is taxable under federal income tax law, the North Dakota portion is taxable in North Dakota. You must file Form 40 to report that income and pay any tax due.
If you elected to join the partnership’s composite filing, the composite tax paid satisfies your North Dakota filing and payment obligations for your share of income from that partnership. Keep the schedule for your records.
What you'll need
- Federal Schedule K-1: The North Dakota schedule uses the partner’s identification number, name, address, and beginning and ending profit and loss percentages from the federal schedule.
- North Dakota Schedule K-1 (Form 58): Use the amounts and the reporting instructions for your type of North Dakota return. Attach a copy when reporting tax withheld on line 42 or claiming composite tax from line 43 as withholding.
- Explanation of differences, when applicable: For Part 4 income and deductions, attach a statement explaining any difference between the amount on the schedule and the amount reported on your North Dakota return.
- Amended Schedule K-1, when applicable: Attach a copy to an amended North Dakota return reporting the revised information.
Common mistakes
- Entering line 41 on your return. This net North Dakota income or loss amount is for information only. Do not enter it anywhere on your return.
- Reporting the full Part 4 amount when federal limits apply. If only part of an item is included in your federal adjusted gross income, report only that portion on your North Dakota return. Attach a statement explaining the difference.
- Entering items marked “Not applicable.” The reporting tables say these items must not be entered on your return.
- Leaving out a required attachment. Attach Schedule K-1 when reporting line 42 withholding or claiming line 43 composite tax as withholding. Attach an amended Schedule K-1 when filing an amended return to report its changes.
Questions people ask
Which tax year should I use if the partnership has a fiscal year?
If you file on a calendar-year basis, report the amounts for the year in which the partnership’s fiscal year ends. For example, amounts from a 2025 Schedule K-1 for a partnership fiscal year ending in February 2026 go on your 2026 return.
What if I elected to be included in a composite filing?
The schedule is for your information, and you should keep it for your tax records. The partnership’s composite tax payment satisfies your North Dakota filing and payment obligations for your share of income from that partnership.
What should I do if I receive an amended Schedule K-1?
You generally must file an amended North Dakota income tax return and attach the amended schedule. If you previously elected composite filing and are not changing that election, no action is required. Keep the amended schedule for your records.
Where does an individual report North Dakota tax withheld?
Enter the withholding shown on line 42 on Form ND-1, line 26. Attach a copy of North Dakota Schedule K-1 (Form 58) to your return.