81-03-01.1-02 Taxpayer may be required to file a pro forma federal income tax return.

1. A taxpayer who does not have a federal income tax filing requirement but who has income taxable in this state and is, therefore, required to file a North Dakota income tax return, must prepare a pro forma federal income tax or information return to determine a starting point for the North Dakota tax return. The pro forma federal income tax or information return must be filed with the state tax commissioner together with the taxpayer's North Dakota income tax return. 2. "Pro forma federal income tax return" for purposes of this article and North Dakota Century Code chapter 57-38 means a federal income tax return prepared in accordance with the provisions of the Internal Revenue Code of 1954 as amended and effective during the period covered in the tax return. The tax return must contain complete and accurate information on the taxpayer's income and deductions and must be prepared as though the taxpayer were required to file it with the internal revenue service. History: Effective July 1, 1985. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-30.3, 57-38-31, 57-38-32, 57-38-34, 57-38-42