Lump-Sum Distribution from Federal Form 4972
If you received a lump-sum distribution from a qualified retirement plan that you elected to report on Federal Form 4972 (Tax on Lump-Sum Distributions), you must enter on this line the amount from Form 4972, line 6 plus line 10. However, if you received the distribution while a nonresident of North Dakota, do not make an entry on this line.
Loss from Pass-Through Entity Subject to ND Financial Institution Tax
Enter on this line the amount of a loss reported to you by a partnership, S corporation, or other pass-through entity that is subject to North Dakota’s financial institution tax under N.D. C.C. ch. 57-35.3
Planned Gift or Endowment Tax Credit Adjustment to Income
If you claimed the planned gift tax credit on Schedule ND-1TC, line 5 (planned gift credit), line 12 (endowment fund credit from passthrough entity, line 18 (credit for contributions to endownment fund), the amount of the contribution on which the tax credit is based must be added back to federal taxable income to the extent that you deducted it in calculating your federal taxable income. This adjustment also must be made if any part of a contribution that was the basis for one of these tax credits claimed in a previous tax yea is carried over and deducted on your 2011 federal income tax return.