Schedule MCP: Schedule MCP - Contributions to a Maternity Home (2025)

Who files this form

Use Schedule MCP to claim a credit for contributions to:

• A child placing agency licensed by North Dakota Health and Human Services (HHS).
• A nonprofit maternity home located in North Dakota.
• A pregnancy help center recognized by HHS.

The credit is available to individuals, corporations, estates, trusts, and passthrough entities. Attach Schedule MCP to Form ND-1, 38, 40, 58, or 60, as applicable.

What you'll need

Have the following information and documents ready:

• Your name as shown on your return and your Social Security number or FEIN.
• Each qualified organization's name, address, and the amount you contributed.
• A copy of a letter or other document from the qualified organization, or copies of the front and back of canceled checks, to support your contributions. Attach this proof to the schedule.
• A copy of your North Dakota Schedule K-1, if you are reporting a credit received from a partnership, S corporation, estate, or trust. Attach the copy.
• If completing lines 5–8, the tax amount from Form ND-1, line 20, or Form 38, line 1.

How to file

Attach Schedule MCP to your applicable return: Form ND-1, 38, 40, 58, or 60.

1. List each qualified organization, its address, and your contribution on line 1. Add the contributions in column (c) for line 2.
2. On line 3, enter any credit reported to you on a North Dakota Schedule K-1. Attach a copy of that K-1.
3. Add lines 2 and 3 on line 4. For passthrough entities, the amounts on lines 2 and 4 may not exceed $2,500.
4. Passthrough entities and C corporations complete only lines 1–4. Transfer line 4 to the applicable location:

• Form 38, Schedule K-1, line 22.
• Form 40, Schedule TC, line 21, and, if consolidated, Schedule CR, Part III, line 21.
• Form 58, Schedule K, line 23.
• Form 60, Schedule K, line 20.

1. If filing Form ND-1 or Form 38, continue to line 5. Enter the tax amount from Form ND-1, line 20, or Form 38, line 1. Multiply it by 50% on line 6. Line 7 shows the $2,500 maximum.
2. On line 8, enter the smallest of lines 4, 6, and 7. Transfer it to Schedule ND-1TC, line 24, or Schedule 38-TC, line 19.

Attach the required proof of your contributions. The supplied text does not give a mailing address or e-filing directions.

Common mistakes

• Leaving out contribution proof. Attach a letter or other document from the qualified organization, or copies of both the front and back of canceled checks.
• Leaving out a Schedule K-1 copy. Attach the North Dakota Schedule K-1 supporting any credit entered on line 3.
• Exceeding the credit limit. The credit may not exceed 50% of your tax liability before credits or $2,500, whichever is less.
• Carrying unused credit to another year. Credit above the limit cannot be carried back or forward.
• Completing the wrong lines. Passthrough entities and C corporations complete only lines 1–4. For passthrough entities, lines 2 and 4 may not exceed $2,500.

Questions people ask

How much is the credit?

The credit equals your qualifying contributions made during the tax year, but it cannot exceed 50% of your tax liability before credits or $2,500, whichever is less.

Can I carry unused credit to another year?

No. Credit above the limit cannot be carried back or forward.

What proof of my contribution do I need?

Attach a copy of a letter or other document from the qualified organization, or copies of the front and back of canceled checks supporting your contributions.

What if I received the credit through another entity?

If you own an interest in a partnership or S corporation, or are a beneficiary of an estate or trust, enter the credit reported on your North Dakota Schedule K-1 on line 3. Attach a copy of that K-1.

Do passthrough entities complete the whole schedule?

No. They complete only lines 1–4, and the amounts on lines 2 and 4 may not exceed $2,500.

Official sources

• https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28748-schedule-mcp-2025.pdf