Schedule ND-1SA: Schedule ND-1SA - Statutory Adjustments (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Schedule ND-1SA reports statutory additions and subtractions for your 2025 North Dakota Form ND-1. It covers certain retirement distributions, S corporation adjustments, income exemptions, deductions, and exclusions, and must be attached to Form ND-1 when you have a listed adjust
Who files this form
Complete and attach Schedule ND-1SA to your 2025 Form ND-1 if you have any of the adjustments listed on the schedule:
- A lump-sum retirement distribution reported on Federal Form 4972, subject to the schedule’s residency rule.
- A loss or income adjustment 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 an employer’s reimbursement of college or career and technical education expenses.
What you'll need
Have your taxpayer name as shown on your return and Social Security number available. Depending on the adjustments you claim, you may also need:
- Federal Form 4972: Use lines 6 and 10 to calculate the line 1 adjustment.
- S corporation adjustment information: Use the loss or income adjustment reported to you for line 2 or line 10.
- Schedule RZ: Attach it if claiming the renaissance zone income exemption on line 4.
- North Dakota Schedule K-1: Include any new or expanding business income exemption reported on it 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. The record form is available at www.tax.nd.gov.
- Employer statement for line 7: Attach a copy verifying your employer qualified for the workforce recruitment income tax credit based on your employment and showing the qualifying payments.
- Certified Fetal Death Record for line 8: Use its 11-digit certificate number and date of death to complete lines 8b and 8c.
- Form W-2 and employer statement or letter for line 9: Attach the statement or letter confirming the education expense reimbursement and its amount included in Form W-2, Box 1.
How to file
Complete Schedule ND-1SA and attach it to Form ND-1, along with the documents required for your adjustments.
- Add lines 1 and 2. Enter the total on Schedule ND-1SA, line 3, and Form ND-1, line 3.
- Add lines 4 through 8a, 9, and 10. Enter the total on Schedule ND-1SA, line 11, and Form ND-1, line 16.
- If claiming a deduction on line 4 or 5, complete the property tax clearance section at the top of the schedule and attach any required county clearance records to Form ND-1.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Skipping the property tax clearance section: All taxpayers must read it. You must complete it if claiming a deduction on line 4 or 5, and attach clearance records when required.
- Reporting a lump-sum distribution received while a nonresident: Do not make an entry on line 1 if you received the distribution while a nonresident of North Dakota.
- Including education reimbursements already deducted or excluded federally: Do not include those amounts on line 9.
- Using the billing or payment year for organ donor expenses: The instructions say expenses are incurred when the medical care is actually provided, not when billed or paid.
Questions people ask
What organ donor expenses can I deduct?
If you or your dependent, while living, donated part or all of a liver, pancreas, kidney, intestine, lung, or bone marrow for transplantation into another person, you may deduct up to $10,000 of qualified expenses you incurred during the tax year. Qualified expenses are lost wages not compensated by sick pay and unreimbursed medical expenses, as defined for federal income tax purposes, that you did not deduct in calculating federal taxable income.
Who qualifies for the 2025 stillborn child deduction?
You must be the parent of a child stillborn in 2025, have received or obtained a certified Fetal Death Record from the North Dakota Department of Health, Division of Vital Records, and have been eligible to claim the child as a dependent on your 2025 federal return if the child had been born alive. A Fetal Death Record must have been filed with the North Dakota Division of Vital Records. If eligible, enter $5,241 on line 8a and complete lines 8b and 8c.
Which workforce recruitment payments can I exclude?
Line 7 covers a signing bonus, moving expense payment, or non-typical fringe benefit payment shown on an employer statement verifying that your employer qualified for the North Dakota workforce recruitment income tax credit based on your employment. Include only the portion included in your federal taxable income for the tax year, and attach a copy of the statement.