nd.gov - The Official Portal for North Dakota State Government
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FAQ Articles

A C Corporation owns an interest in a partnership. The partnership would like to apply for a VDA. Will the partnership and each owner of the partnership be required to apply for separate VDAs?

If the partner is not eligible to be included in the composite return (such as a C Corporation), they are required to apply for separate VDAs. Partnerships and other pass through entities must file a composite return for all eligible owners.

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

A C Corporation owns an interest in a partnership. The partnership would like to apply for a VDA. Will the partnership and each owner of the partnership be required to apply for separate VDAs?

If the partner is not eligible to be included in the composite return (such as a C Corporation), they are required to apply for separate VDAs. Partnerships and other pass through entities must file a composite return for all eligible owners.

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