Medium
A taxpayer is allowed an income tax credit for the employment of an apprentice.
Medium
Qualifications
Taxpayers employing an apprentice in an apprenticeship program certified by the U.S. Department of Labor or be an electrical apprentice registered under North Dakota law.
Credit Amounts
The credit is equal to 10% of the qualified compensation paid to an apprentice employed in North Dakota. A credit is allowed for no more than five apprentices at one time. The cumulative amount of tax credits earned by a taxpayer is limited to $3,000 for all taxable years combined. If the employer is a passthrough entity, the credit is passed through to its owners based on their respective interests in the entity.
Application Process
Not Applicable.
How to Claim
If you're filing as a/an: | Claim the credit on: |
| Individual or Sole Proprietor | Schedule ND-1TC, Tax Credits |
| C Corporation | Form 40, Corporation Income Tax Return Schedule TC |
| S Corporation | Form 60, S Corporation Income Tax Return Schedule K |
| Partnership | Form 58, Partnership Income Tax Return Schedule K |
| Fiduciary | Form 38, Fiduciary Income Tax Return Schedule 38-TC |