Schedule ND-1SA: Schedule ND-1SA - Statutory Adjustments (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Schedule ND-1SA reports statutory additions and subtractions for your 2024 North Dakota Form ND-1. It includes adjustments for certain retirement distributions, S corporation income or losses, income exemptions, and specified deductions and exclusions.
Who files this form
Complete 2024 Schedule ND-1SA and attach it to Form ND-1 if you have any of the adjustments listed on the schedule:
- A lump-sum distribution reported on Federal Form 4972.
- Income or loss adjustments from an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes.
- A renaissance zone or new or expanding business income exemption.
- A human organ donor expense deduction.
- An employee workforce recruitment exclusion.
- A stillborn child deduction.
- A deduction for qualifying employer reimbursement of college expenses.
Each adjustment has its own eligibility rules. For line 1, do not report a lump-sum distribution received while you were a nonresident of North Dakota.
What you'll need
Enter your name as shown on your return and your Social Security number. Depending on the adjustment you claim, you may also need:
- Federal Form 4972: Use lines 6 and 10 to calculate the line 1 addition.
- S corporation adjustment information: Use the income or loss adjustment reported to you for line 10 or line 2.
- Schedule RZ: Attach it when claiming the renaissance zone income exemption on line 4.
- North Dakota Schedule K-1: Include any new or expanding business income exemption from this schedule on line 5.
- Property Tax Clearance Records: For deductions on line 4 or 5, attach a completed record from each North Dakota county where you, or your spouse if filing jointly, hold a 50% or greater ownership interest in real property.
- Employer workforce recruitment statement: Attach a copy for line 7. It must verify that your employer qualified for the workforce recruitment income tax credit based on your employment and show the qualifying payment.
- Certified Fetal Death Record: For line 8, obtain the certified record from the North Dakota Department of Health, Division of Vital Records. Enter its 11-digit certificate number and date of death on lines 8b and 8c.
- Form W-2 and an employer statement or letter: For line 9, attach the employer statement or letter confirming the education expense reimbursement and stating how much was included in taxable wages in Box 1 of Form W-2.
How to file
Complete Schedule ND-1SA and attach it to your 2024 Form ND-1.
- Enter the applicable additions on lines 1 and 2. Add them on line 3 and transfer the total to Form ND-1, line 3.
- Enter the applicable subtractions. Add lines 4 through 8a, 9, and 10 on line 11, then transfer that total to Form ND-1, line 16.
- Include the required supporting attachments for the adjustments you claim.
If you claim line 4 or 5, complete the property tax clearance section at the top of the schedule. If clearance records are required, obtain them using the Property Tax Clearance Record form available at www.tax.nd.gov and attach the completed records to Form ND-1.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Skipping property tax clearance: All taxpayers must read this section. If you claim line 4 or 5, complete it and attach any required county clearance records.
- Including a nonresident lump-sum distribution: Do not enter an amount on line 1 if you received the distribution while a nonresident of North Dakota.
- Double-counting education reimbursements: On line 9, do not include any reimbursement you already deducted or excluded from federal taxable income.
- Omitting required attachments: Attach Schedule RZ for line 4, the employer statement for line 7, and the employer statement or letter for line 9.
Questions people ask
How much is the stillborn child deduction for 2024?
The deduction is $5,088 if you meet all the conditions: you are the parent of a child stillborn in 2024, you obtained a certified Fetal Death Record filed with North Dakota's Division of Vital Records, and you would have been eligible to claim the child as a dependent on your 2024 federal return if the child had been born alive. Enter the deduction on line 8a and complete lines 8b and 8c.
What expenses qualify for the organ donor deduction?
You may deduct up to $10,000 of qualified expenses related to a living donation by you or your dependent of a liver, pancreas, kidney, intestine, lung, or bone marrow for transplantation into another person. Qualified expenses are lost wages not compensated by sick pay and unreimbursed medical expenses that meet the federal definition and were not deducted in calculating federal taxable income.
Which year do I use for organ donor expenses?
Deduct the expenses in the tax year they are incurred. The schedule treats expenses as incurred when medical care is actually provided, not when the expenses are billed or paid.
Can the state disclose the deductions I claim?
Upon a written request from the chairman of a North Dakota legislative standing committee or Legislative Management, the Office of State Tax Commissioner must disclose the amount of any deduction or credit claimed on a return. Other confidential information, such as your name or Social Security number, may not be disclosed.