Article: 50475
Overview
North Dakota provides a state income tax credit for individuals who make monetary contributions to eligible maternity homes, child placing agencies, or pregnancy help centers. To claim this credit, you must complete Schedule MCP and include it with your ND-1 individual income tax return.
Who Qualifies for the Credit?
You may be eligible for this credit if:
- You made a monetary contribution during the tax year to a:
- Qualified maternity home,
- Licensed child placing agency, or
- Recognized pregnancy help center.
- The organization is in North Dakota and meets the criteria outlined by the North Dakota Office of State Tax Commissioner.
Note: This credit is nonrefundable, but any unused amount may be carried forward for up to 3 years.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select North Dakota.
- Click on the Supplemental tab.
- Select Schedule MCP to open the screen.
- Enter all required information.
- Click Save once complete.
Additional Resources
For further guidance, see: 2024 Schedule MCP – Contributions to Maternity Homes, Child Placing Agencies, or Pregnancy Help Centers (PDF)