Subchapter S Corporation and Partnership Publications
- Adjustment For Income (Loss) From An S Corporation Taxed Under N.D.C.C. § 57-38-01.35 - (pdf)
Note: This guideline applies to tax years beginning on or after January 1, 2013. To obtain the Income Tax Guideline: Adjustment for Income (Loss) From A Passthrough Entity Subject to N.D.C.C. ch. 57-35.3, which applied to tax years prior to 2013, contact the North Dakota Office of State Tax Commissioner.
- Composite Filing Method (Pre-2006 taxable years) - (74kb pdf) - Updated 8-29-2006