Fiduciary Income Tax (Estates and Trusts)
A fiduciary for a resident trust or estate, or a fiduciary for a nonresident trust or estate which derives gross income from North Dakota sources, must file a North Dakota fiduciary income tax return if required to file a federal fiduciary income tax return. In the case of a nonresident estate or trust, gross income from North Dakota sources generally does not include interest, dividend, pensions, or annuities. The North Dakota fiduciary income tax return is due on the 15th day of the fourth month following the close of the tax year.
Tax rates: The current tax rates for estates and trusts, which apply to tax years beginning on or after January 1, 2013, are shown below:
|Estate or Trust|
|If taxable income is:|
|Over||But not over||The tax is:|
|$ 0||$ 2,450||1.22% of North Dakota taxable income|
|2,450||5,700||$ 29.89||Plus 2.27% of amount over $ 2,450|
|5,700||8,750||103.67||Plus 2.52% of amount over 5,700|
|8,750||11,950||180.53||Plus 2.93% of amount over 8,750|
|11,950||274.29||Plus 3.22% of amount over 11,950|
Prior years' tax rates: For the tax rates that apply to estates and trusts for tax years prior to 2013, see Form 38 for the applicable tax year under Fiduciary Income Tax Forms (the tax rates are printed on the form).