Medium
If you have moved in or out of North Dakota sometime during the year, you are a part-year resident of North Dakota for the tax year.
You need to file a North Dakota individual income tax return if you:
-
Are required to file a federal individual income tax return for the tax year.
-
Have income that is taxable by North Dakota as a part-year resident that is gross income from:
-
Any source inside or outside of North Dakota during the time you were a North Dakota resident, AND
-
A North Dakota source during the time you were a nonresident of North Dakota
-