North Dakota R&D Tax Credit Summary

R&D Tax Credit Available:

Yes


Eligible Entities:

C-Corporations, 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

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. ยง 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.
Research Tax Credit
Important Links and Forms

Schedule ND-1TC
North Dakota Tax Website

Contact Us for a No-Cost Assessment of your Federal and State Research Credit Estimate

Learn More About R&D Tax Credits