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FAQ Articles

Who is an eligible partner that can be included in a composite return?

An eligible partner is a nonresident individual, nonresident trust, nonresident grantor trust, or a passthrough entity with a commercial domicile outside of North Dakota whose only source of income within North Dakota is from one or more passthrough entities.

The composite return and the partnership's payment of the income tax calculated on it satisfied the North Dakota income tax filing and payment obligations of the eligible partner who elected to be included in it. When a partner is included in a composite return, the tax must be computed on the North Dakota distributive share of income, even if the income is less than $1,000.

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

Who is an eligible partner that can be included in a composite return?

An eligible partner is a nonresident individual, nonresident trust, nonresident grantor trust, or a passthrough entity with a commercial domicile outside of North Dakota whose only source of income within North Dakota is from one or more passthrough entities.

The composite return and the partnership's payment of the income tax calculated on it satisfied the North Dakota income tax filing and payment obligations of the eligible partner who elected to be included in it. When a partner is included in a composite return, the tax must be computed on the North Dakota distributive share of income, even if the income is less than $1,000.

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