Internship Employment Credit

An individual, estate, trust, partnership, corporation or limited liability company is allowed an income tax credit for employing an individual under an internship program located in North Dakota.

The credit is equal to 10% of the compensation paid to an intern. The compensation paid to up to five interns is eligible for the credit. An employer is allowed a maximum of $3,000 of credits for all taxable years combined.

To be eligible for the internship credit the internship must qualify for academic credits in the students' field of study.

N.D.C.C § 57-38-01.24