Resident

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I Am a Resident

Residents must file a North Dakota income tax return if they are required to file a federal return.

You are a resident of North Dakota for income tax purposes if either of the below apply:

  • You live in North Dakota full time.

  • You do not live in North Dakota full-time but maintain a home and spend more than 7 months (which is equal to 210 days) of the tax year in North Dakota.

    • The 7-month threshold does not apply to:

      • Individuals in the U.S. military stationed in North Dakota who live in another state.

      • Minnesota or Montana residents covered under the income tax reciprocity agreements with those states.

      • Individuals who moved into or out of North Dakota during the tax year and established a permanent home elsewhere. (If you lived in North Dakota for only part of the year, you are considered a part-year resident.)

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As a North Dakota resident, all your income is subject to North Dakota income tax, regardless of its source inside or outside of North Dakota.

  • If you worked in another state that has an income tax, you may have to file and pay income tax to the other state (contact that state’s tax or revenue department for more information).

RESIDENT/SPOUSE NONRESIDENT - If you and your spouse file a joint federal return, you are required to file a joint North Dakota individual income tax return, and must attach a Schedule ND-1NR – Tax Calculation for Nonresidents and Part-Year Residents. This form will ask for information about the residency status of you and your spouse and will help you calculate your tax liability.

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

MINNESOTA

  • If your employer withheld Minnesota income taxes from wages you earned in Minnesota, you will need to file a Minnesota individual income tax return to claim a refund of that withholding. You can request your Minnesota employer to stop withholding Minnesota income tax from your wages by completing a Form MW-R from the Minnesota Department of Revenue.

  • If you receive income from sources other than wages in Minnesota, they are not exempt from Minnesota tax. These sources could include income from Minnesota:

    • 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 Minnesota

MONTANA

  • If your employer withheld Montana income taxes from wages you earned in Montana, you will need to file a Montana individual income tax return to claim a refund of that withholding.

  • If you receive income for sources other than wages in Montana, they are not exempt from Montana tax. These sources could include income from Montana:

    • 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 Montana