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FAQ Articles

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

An eligible shareholder is an individual who 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 S-corporation's payment of the income tax calculated on it satisfies the North Dakota income tax filing and payment obligations of the eligible shareholders who elected to be included in it.

Prior to 2014, only nonresident individuals whose only source of income within North Dakota was from one or more passthrough entities were eligible to be included in a composite return.

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 shareholder that can be included in a composite return?

An eligible shareholder is an individual who 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 S-corporation's payment of the income tax calculated on it satisfies the North Dakota income tax filing and payment obligations of the eligible shareholders who elected to be included in it.

Prior to 2014, only nonresident individuals whose only source of income within North Dakota was from one or more passthrough entities were eligible to be included in a composite return.

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