North Dakota Income Tax
Native American North Dakotans do not need to file income tax returns if pending they meet certain conditions.
Income taxes should be turned in by April 15th.
North Dakota Tax Filing Guide
Here are detailed instructions for filing taxes in the state of North Dakota.
Consider using TurboTax to E-File your North Dakota taxes.
North Dakota Residents
If your domicile was in North Dakota for the entire year, you are a resident of North Dakota. You are also a resident of North Dakota if you lived in North Dakota for at least 210 days of the year and were not a part-year resident of North Dakota, in the U.S. military, or a Montana or Minnesota resident. If you are a resident of North Dakota that was required to file a federal tax return you will be required to file a North Dakota resident return. To file a resident return with North Dakota use Form ND-1 or Form ND-EZ. For additional information or assistance see Form ND-1 Booklet.
Related Tax Forms
- Form ND-1 - North Dakota Individual Resident Income Tax Return (Long)
- Form ND-EZ - North Dakota Individual Resident Income Tax Return (Short)
Part-Year North Dakota Residents
If you were a resident of North Dakota for only part of the year, perhaps because you moved into or out of North Dakota during the year, you are a part-year resident of North Dakota. If you a part-year resident of North Dakota who filed a federal return as well as made income from any source during the time of North Dakota residency or made income from a North Dakota source during the time of North Dakota nonresidency (see the North Dakota taxable income chart to see what counts as income from North Dakota sources) you are required to file a part-year resident return with North Dakota. To file a part year resident return with North Dakota file Form ND-1NR. For more information and assistance see Form ND-1 Booklet.
Related Tax Forms
- Form ND-1NR - North Dakota Individual Part-year/Non-resident Income Tax Return
North Dakota Residents who work in another state
If your domicile was in North Dakota for the entire year, you are a resident of North Dakota. You are also a resident of North Dakota if you lived in North Dakota for at least 210 days of the year and were not a part-year resident of North Dakota, in the U.S. military, or a Montana or Minnesota resident. If you are a resident of North Dakota that was required to file a federal tax return you will be required to file a North Dakota resident return. To file a resident return with North Dakota use Form ND-1 or Form ND-EZ. For additional information or assistance see Form ND-1 Booklet.
If you are a resident of North Dakota who works in another state, you will be taxed on the income earned in the other state by North Dakota. You may also be taxed on this income by the state that the income was earned in. In this case North Dakota offers a credit for taxes paid to another state on such income. To file for this credit file a Resident return (using Form ND-1) along with ND-1CR. You will then attach these forms to the other state’s return to qualify for the credit. For more information and assistance see the instructions at the bottom of Form ND-1CR.
Related Tax Forms
- Form ND-1 - North Dakota Individual Resident Income Tax Return (Long)
- Form ND-1CR - North Dakota Credit for Tax Paid to Another State
Non-Residents who work in North Dakota
If you were not a resident of North Dakota for any part of the year, and do not meet the statutory 7-month rule, you are a full-year nonresident of North Dakota. Full-year nonresidents who filed a federal income return that included income from North Dakota sources (see the North Dakota taxable income chart to see what counts as income from North Dakota sources) must file a nonresident return. To file a nonresident return with North Dakota use Form ND-1NR. For more information and assistance see Form ND-1 Booklet.
Related Tax Forms
- Form ND-1NR - North Dakota Individual Part-year/Non-resident Income Tax Return
Non-Residents who sold property in North Dakota
If you were not a resident of North Dakota for any part of the year, and do not meet the statutory 7-month rule, you are a full-year nonresident of North Dakota. Full-year nonresidents who filed a federal income return that included income from North Dakota sources (see the North Dakota taxable income chart to see what counts as income from North Dakota sources) must file a nonresident return. To file a nonresident return with North Dakota use Form ND-1NR. For more information and assistance see Form ND-1 Booklet.
Related Tax Forms
- Form ND-1NR - North Dakota Individual Part-year/Non-resident Income Tax Return
North Dakota State Tax Forms
- Form ND-1 - North Dakota Individual Resident Income Tax Return (Long)
- Form ND-1NR - North Dakota Individual Part-year/Non-resident Income Tax Return
- Form ND-1CR - North Dakota Credit for Tax Paid to Another State
- Form ND-EZ - North Dakota Individual Resident Income Tax Return (Short)
Relevant Links
- State of North Dakota Tax Website - Official Site
- State of North Dakota E-File Service - Offered by North Dakota's Official Website
- Additional Tax Forms - A Comprehensive Collection of North Dakota Tax Forms
North Dakota Mailing Address
Wondering where to mail your North Dakota taxes? Here's the address:State Tax Commissioner
PO Box 5621,
Bismarck, ND 58506-5621
North Dakota Sales Tax
North Dakota has a 5.0% state sales tax. There are also local sales taxes, which range from 1% to 3%. Many local sales taxes are refundable pending they are claimed for refund. For more information see the State Tax Commissioner’s newsletter.

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