North Dakota K-1 (Form 38) reports a pass-through entity's share of income, deductions, and state adjustments specifically for North Dakota tax purposes. This includes critical details such as ordinary business income (loss), net rental real estate income (loss), interest income, dividend income, and various state-specific deductions and credits. The inherent variations in layout and extensive footnotes across different North Dakota K-1 (Form 38) documents, often differing by preparer and software, can significantly slow down the review process for tax professionals. Abacus streamlines this by precisely extracting all relevant data points from K-1 (Form 38) PDFs and normalizing them into standardized Excel workbooks. This comprehensive process includes meticulous handling of federal and state add-backs, various tax credits, and detailed ownership information, ensuring a clean, accurate, and efficient import directly into tax preparation software like CCH or GoSystem.