North Dakota tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
-
North Dakota research and experimental expenditure credit
Tax credit
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]
Check program requirements [North Dakota research expenditure credit]
Eligibility, claim steps and deadlines for North Dakota research and experimental 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]
Sources reviewed
Full details and sources for North Dakota research and experimental expenditure credit