Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Bismarck, ND 58505-0599
Subchapter S Corporation
A corporation that elects to be taxed as a subchapter S corporation for federal income tax purposes is taxed in the same manner for North Dakota income tax purposes. A subchapter S corporation that carries on business, or derives gross income from sources, in North Dakota must file a North Dakota S Corporation Return, Form 60. Form 60 is due on the 15th day of the fourth month following the close of the tax year.
- Limited liability company (LLC) – An LLC that is taxed like a subchapter S corporation for federal income tax purposes is treated in the same manner for North Dakota income tax purposes.
Partnership
A partnership that carries on business, or derives gross income from sources, in North Dakota must file a North Dakota Partnership Return, Form 58. Form 58 is due on the 15th day of the fourth month following the close of the tax year.
Limited liability company (LLC) – An LLC that is taxed like a partnership for federal income tax purposes is treated in the same manner for North Dakota income tax purposes.
