North Dakota research and experimental expenditure credit
Tax credit
Agency: North Dakota Office of State Tax Commissioner. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [North Dakota research expenditure credit]
- Who qualifies
- Taxpayers with qualifying research performed in North Dakota; eligible pass-through owners may claim their share. [North Dakota research expenditure credit]
- What it’s worth
- Regular method: 25% of the first $100,000 above the North Dakota base plus 8% above that. Alternative simplified rates and restrictions also apply. [North Dakota research expenditure credit]
- How to claim
- Individuals use Schedule ND-1TC; corporations use Form 40, Schedule TC. Pass-through entities report on Form 60 or 58, Schedule K. A property-tax clearance record is required. [North Dakota research expenditure credit]
- Deadlines and application windows
- Claim for the applicable tax year. The official guide lists no separate program application. [North Dakota research expenditure credit]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed