Medium
An income tax credit is available to a taxpayer for employing an individual with a developmental disability or severe mental illness.
Medium
Qualifications
To qualify, the taxpayer must apply for and obtain certification from the North Dakota Department of Human Services, Vocational Rehabilitation Division, that the individual has a severe disability, is eligible for the agency’s services, and requires customized employment to become employed.
Credit Amounts
The credit is equal to 25% of up to $6,000 in wages paid annually to each employee. The total of credits allowed may not exceed 50% of the taxpayer’s liability.
Application Process
Not Applicable, beyond obtaining certification from North Dakota Department of Human Services, Vocational Rehabilitation Division.
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 |