SCorpDesk / 2026 S-Corp & QBI Guides / North Dakota (ND) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
North Dakota (ND) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in North Dakota?
In North Dakota (ND), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form 60). For the Pass-Through Entity Tax (PTET) deduction: No PTET (1.95%-2.50% Low Personal Tax). Entity-level franchise/minimum tax: $50 Annual Report.
In North Dakota (ND), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form 60). For the Pass-Through Entity Tax (PTET) deduction: No PTET (1.95%-2.50% Low Personal Tax). Entity-level franchise/minimum tax: $50 Annual Report.
Open North Dakota 2026 S-Corp & 20% Permanent QBI Calculator
2026 North Dakota (ND) S-Corporation Statutory Tax Matrix
| North Dakota S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form 60) |
| Pass-Through Entity Tax (PTET) Election | No PTET (1.95%-2.50% Low Personal Tax) |
| Annual Minimum / Franchise Tax | $50 Annual Report |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does North Dakota require a separate state S-Corp election in 2026?
For North Dakota (ND): Recognizes Federal Form 2553 (Form 60).
What is the North Dakota S-Corp franchise or minimum tax for 2026?
In North Dakota: $50 Annual Report.