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Am I required to file a North Dakota partnership return (Form 58)?

North Dakota Form 58, Partnership Income Tax Return, must be filed by a partnership that meets both of the following:

  1. It is required to file a Form 1065 U.S. Return of Partnership Income, or Form 1065-B U.S. Return of Income for Electing Large Partnerships; and
  2. It carries on business, or derives gross income from sources, in North Dakota during its tax year.

If the entity is a limited liability company that is classified as a partnership for federal income tax purposes, it is treated like a partnership for North Dakota income tax purposes and must file Form 58 if it meets the above conditions.

If a partnership is an investment partnership and elects out of the partnership rules under I.R.C. § 761(a)(1) and does not file a federal partnership return, the partnership must file a Form 58 if it carries on investment activity, or derives any gross income from sources during its tax year. A Form 1065 must be completed on a pro forma basis and attached to Form 58.

 

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Am I required to file a North Dakota partnership return (Form 58)?

North Dakota Form 58, Partnership Income Tax Return, must be filed by a partnership that meets both of the following:

  1. It is required to file a Form 1065 U.S. Return of Partnership Income, or Form 1065-B U.S. Return of Income for Electing Large Partnerships; and
  2. It carries on business, or derives gross income from sources, in North Dakota during its tax year.

If the entity is a limited liability company that is classified as a partnership for federal income tax purposes, it is treated like a partnership for North Dakota income tax purposes and must file Form 58 if it meets the above conditions.

If a partnership is an investment partnership and elects out of the partnership rules under I.R.C. § 761(a)(1) and does not file a federal partnership return, the partnership must file a Form 58 if it carries on investment activity, or derives any gross income from sources during its tax year. A Form 1065 must be completed on a pro forma basis and attached to Form 58.

 

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