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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-02.2-04

Deduction for federal income tax liability - Limitation

Official textlegis.nd.govlast amended

In determining the North Dakota taxable income of a nonresident, the deduction for the federal income tax liability must be adjusted as follows:

# 1.

The federal foreign income tax credit must be subtracted.

# 2.

After subtracting the federal foreign income tax credit, the result must be multiplied by a fraction in which the numerator is the amount of the federal adjusted gross income allocated and apportioned to North Dakota reduced by the amount of income that is excludable from North Dakota taxable income due to North Dakota statutes, federal statutes, or constitutional provisions, and the denominator is federal adjusted gross income.

Amendment history

History: Effective May 1, 1991. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-01.2, 57-38-06 2

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-01.1-07 · Venture capital corporation
  2. 81-03-01.1-08 · Tax credits
  3. 81-03-01.1-09 · Requirement to report federal changes
  4. 81-03-01.1-10 · Employers required to file information returns
  5. 81-03-02.1-01 · Credit for taxes paid to another state
  6. 81-03-02.1-02 · Deduction for federal income tax liability - Limitation
  7. 81-03-02.1-03 · Moving expenses - Adjustment
  8. 81-03-02.1-04 · Reporting - Resident trusts or estates
  9. 81-03-02.1-05 · Reporting - Income earned by husband and wife
  10. 81-03-02.1-06 · Adjustments for pay received from armed forces
  11. 81-03-02.1-07 · Adjustments for sale or lease of agricultural land to…
  12. 81-03-02.1-08 · Adjustments for sale or lease of revenue-producing…
  13. 81-03-02.1-09 · Exemptions - Separate filers
  14. 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
  15. 81-03-02.1-11 · Credit for premiums for long-term care insurance…
  16. 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
  17. 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
  18. 81-03-02.2-01 · Nonresident filing status and reporting of income
  19. 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
  20. 81-03-02.2-02 · Income of nonresident from tangible property located in…
  21. 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
  22. 81-03-03.1-01 · Certificate of residence - Penalty
  23. 81-03-03.1-02 · Employer's application for registration
  24. 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
  25. 81-03-03.1-04 · Amount of wages payable before withholding applies
  26. 81-03-03.2-01 · Definitions
  27. 81-03-03.2-02 · New jobs credit from withholding
  28. 81-03-03.2-03 · Withholding not included in new jobs credit from…
  29. 81-03-03.2-04 · New jobs credit from withholding statement
  30. 81-03-04-01 · Corporation required to report and pay estimated tax and…
  31. 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
  32. 81-03-04-03 · Estimated income tax payment
  33. 81-03-05.1-01 · Cooperatives required to file
  34. 81-03-05.1-02 · Computation of unitary business income subject to…
  35. 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
  36. 81-03-05.1-04 · DISC distributions
  37. 81-03-05.1-05 · Subchapter S corporation tax credits
  38. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  39. 81-03-05.1-07 · Net operating losses
  40. 81-03-05.1-08 · Consolidated returns
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