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

FAQ Articles

How does the corporation determine if its income is business income which must be apportioned?

Generally, all income derived from the S corporation’s activity is business income and is subject to apportionment. For the definitions of business and nonbusiness income, see North Dakota Administrative Code § 81-03-09.

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

Ryan Rauschenberger
Tax Commissioner
Facebook Icon Twitter Icon You Tube Icon Linked In Icon

FAQ Articles

How does the corporation determine if its income is business income which must be apportioned?

Generally, all income derived from the S corporation’s activity is business income and is subject to apportionment. For the definitions of business and nonbusiness income, see North Dakota Administrative Code § 81-03-09.

OK   Cancel