Non-Resident

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I Am a Nonresident

A nonresident of North Dakota (which means you do not live here for more than 7 months) is required to file a North Dakota individual income tax return if: 1) you are required to file a federal return, AND 2) receive income from a source in North Dakota.

These sources could include income from:

  • Property – rents, royalties, or gains from sales/exchanges

  • Gambling activities

  • Subchapter S Corporation – income other than wages

  • Sales of goods, personal, or professional services into North Dakota

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North Dakota has a reciprocal agreement with Minnesota and Montana for individual income tax purposes. Any wage or salary made by a Minnesota or Montana resident working in North Dakota is taxable only to their resident state.

If you are a resident of a foreign country, you must file a North Dakota individual income tax return to report wages you receive for work performed in North Dakota. This applies even though the income is exempt from U.S. tax under a treaty between the U.S. and foreign countries. Additional reporting of gambling winnings may also be necessary depending upon the source.

Find information on how to file a North Dakota income tax return in the Guideline - Income Taxation of Nonresident Aliens.

If you are a nonresident who owns land in North Dakota and receive cash rent or royalty income and are required to file a federal return, you must also file a North Dakota individual income tax return.

You must file an income tax return if you are a nonresident who owns a business operating in North Dakota and:

  • You are required to file a federal return AND the business generates income you are required to report on your federal return.

    • This applies whether you are the owner of a sole proprietorship or hold an interest in a partnership, subchapter S corporation, or a limited liability company.

  • If your business conducts all its business in North Dakota, then all income (and related business expenses) are reportable to North Dakota.

  • If your business conducts its business both inside and outside North Dakota, then rules will apply in determining the amount of the business’s gross income (and related business expenses) that must be reported to North Dakota.

Century Code References: N.D.C.C. § 57-38.1; N.D.C.C § 57-38-04(5)