North Dakota Income Tax Forms and North Dakota Income Tax Rate Info

North Dakota Income Tax E-File Information

Electronic signature allowed; ND state return must be filed with federal return. Tax site must retain Form ND-1-OF(EF) and state copies of W-2, W-2G, and 1099 R’s, and copies of other state’s income tax being claimed on schedule ND-1-CR for three years. Website includes links for e-file assistance.

 

Who must file North Dakota Income Tax?

Residents may file ND-1 or ND-EZ. See instructions below for guidance as to which form to use. Part year residents and non-residents file ND-1NR.

Tax forms can be found at: http://www.nd.gov/tax/indincome/forms/ Income Tax Instructions: Form ND1 Instructions.

 

North Dakota Tax Resident

Follows general rules with the addition that if a person spends more than 210 days (7 months) in ND and has a permanent place of abode they are considered a ND resident. Permanent place of abode means a place with a bathroom and cooking facilities. (this does not apply to AD military). A part-year resident is an individual who has moved into or out of the State and the change has constituted a change of legal residence.

What are North Dakota income tax deductions, income exclusions, and income tax exemptions?

No standard deductions or exemptions.

Deductions available to service members:

North Dakota residents in the National Guard or Reserve

North Dakota residents who are National Guard or Reserve members mobilized for federal active duty, are allowed to deduct federal active duty compensation in calculating their North Dakota taxable income. However, no deduction is allowed for the portion of their federal active duty compensation that is combat pay exempted from federal income tax, or that is received for basic military training, annual training, or professional military or developmental education. A separate line is provided on the North Dakota income tax return, Form ND-1, for this deduction.

Nonresident service members

A nonresident of North Dakota who is required to file a North Dakota income tax return, is allowed to deduct their federal active duty compensation in calculating their North Dakota taxable income. However, no deduction is allowed for the portion of their federal active duty compensation that is combat pay exempted from federal income tax.

 

What are North Dakota Capital gains?

30% of net long term capital gains may be excluded.

 

 

What is the North Dakota Tax Filing Deadline?

Tax filings are due by April 18, 2016

The tax rates—1.22%, 2.27%, 2.52%, 2.93%, and 3.22%—correspond to five income brackets. The income ranges for each bracket vary depending on the taxpayer’s filing status (single, married filing jointly, head of household, qualifying widow or widower, and married filing separately).

North Dakota has multiple tax credits. For further information go to North Dakota’s Tax “Redbook:” ND Tax Redbook

 

North Dakota Income Tax Contact Info

North Dakota State Tax Commissioner
600 E. Boulevard Ave, Department 127 Bismarck, ND 58505-0599

 

General Information:                 (701) 328-7088
Website: State Tax Commissioner
Forms:                 (701) 328-1243       Forms
Refund Status: (701) 328-1242
Electronic Filing: (701) 328-1257

 

North Dakota State Income Tax filing address:

Office of State Tax Commissioner
PO Box 5621
Bismarck ND 58506-5621