Schedule ND-1PSC: Schedule ND-1PSC - Nonprofit Private School Tax Credits for Individuals (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Schedule ND-1PSC calculates North Dakota nonprofit private school tax credits for individuals. It reports contributions to qualifying primary schools, high schools, and colleges, along with credits from North Dakota Schedule K-1, and is attached to Form ND-1.
Who files this form
Schedule ND-1PSC is for individuals claiming credits for charitable contributions to qualifying nonprofit private primary schools, high schools, or colleges in North Dakota. The form also includes credits reported on North Dakota Schedule K-1.
Separate credits are available for each school category. Contributions must be made directly to, or specifically designated for the exclusive use of, a qualifying school and must qualify as charitable contributions under Internal Revenue Code section 170. See page 3 for the qualifying school lists, which are subject to change.
What you'll need
- Your name as shown on your return and Social Security number.
- Each qualifying school's name, city, and total amount contributed.
- A copy of a letter or other document from the school, or copies of the front and back of canceled checks, supporting your contributions.
- A copy of North Dakota Schedule K-1 if you claim a credit reported on that schedule.
- Form ND-1, line 20, to calculate the credit limits, and Schedule ND-1TC to report the credits.
For a contribution through a school network or organization, obtain a statement identifying the qualifying school and the amount contributed to it.
If a school falls into both the primary and high school categories, obtain and attach a school statement identifying the qualifying school and showing how the contribution is allocated between the categories.
If you elect to treat an eligible 2026 contribution as made in 2025, attach a statement saying you are making the election and listing the qualifying school's name, contribution date, and contribution amount.
How to file
Complete the applicable parts: Part 1 for primary schools, Part 2 for high schools, and Part 3 for colleges.
For each category:
- List the qualifying schools, cities, and amounts contributed.
- Total your direct contributions and multiply by 50%.
- Add any credit from North Dakota Schedule K-1.
- Calculate 50% of the tax amount on Form ND-1, line 20.
- Claim the smallest of the combined credit, 50% of that tax amount, or $2,500.
Transfer the primary school credit from line 9 to Schedule ND-1TC, line 18; the high school credit from line 18 to Schedule ND-1TC, line 19; and the college credit from line 27 to Schedule ND-1TC, line 20.
Attach Schedule ND-1PSC to Form ND-1, along with the required supporting documents.
Common mistakes
- Claiming tuition or payments to school-related groups. Tuition and payments to athletic booster, PTO, or other groups do not qualify, even if they benefit the school.
- Not designating a school when giving through a network. The contribution qualifies only if you specifically designate a qualifying school and the network or organization separately accounts for the funds on that school's behalf.
- Leaving out the allocation statement for a school in both categories. Without the statement, one-half of the contribution is treated as allocated to primary school and one-half to high school.
- Leaving out contribution proof or Schedule K-1 copies. The form requires supporting documentation for contributions and a copy of Schedule K-1 for credits reported there.
Questions people ask
Can I claim credits for more than one school category?
Yes. You can qualify for any or all three credits by making separate contributions to qualifying schools in the applicable categories. Each category has a maximum credit of $2,500 per tax year.
Can I use an unused credit in another year?
No. If the allowable credit exceeds your tax liability, the excess is not allowed in any other tax year.
What contribution methods are allowed?
Contributions may be made by cash, check, or a trustee-to-donor transfer of money from an IRA under Internal Revenue Code section 408(d).
Can a contribution made in 2026 count for 2025?
Yes. You may elect separately for each contribution to treat it as made in 2025 if you made it on or before the due date, including extensions, for filing the 2025 Form ND-1. You must attach the required election statement to your return.