North Dakota R&D Tax Credit Summary
ND R&D Tax Credit Available

Yes


Eligible Entities

C-Corporation, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing

Due with North Dakota Tax Return


Data Required to Compute Credit

Claim Period North Dakota Qualified R&D Expenses (QREs)


Credit Carryforward
  • 15 years Carryforward
  • 3 years Carryback

ND R&D Credit Summary

The R&D tax credit equals:

  • 25% of first $100,000 of excess expenses
  • 8% of expenses over $100,000

Special Notes
  • "Qualified research expenses" and "base amount" have the same meaning as defined under federal income tax law (I.R.C. § 41)
  • If a taxpayer is a qualified research and development company, the taxpayer may sell, transfer or assign up to $100,000 of its unused tax credit to another taxpayer.

ND Research Tax Credit

Important Links and Forms:

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