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North Dakota

Filing your North Dakota state income tax return applies if the taxpayer was a full-year resident of North Dakota for that particular tax year and the taxpayer is required to file a federal individual income tax return for that tax year. Also, file North Dakota (Form ND-1/Form ND-EZ) individual income tax return for that same tax year. This applies even if the taxpayer worked outside of the state of North Dakota (including employment overseas) during the tax year or has income from sources outside North Dakota. You were a full-year resident of North Dakota if you were a resident of North Dakota for the entire tax year or meet the statutory 7-month rule. The statutory 7-month rule states that “Even though you were not a resident of North Dakota for any part of the tax year—that is, the taxpayer was a full-year non-resident—the taxpayer must file as a full-year resident of North Dakota if you maintain a permanent place of residence in North Dakota and spend in the aggregate more than 210 days of the tax year in North Dakota”. Not having any kind of deductions.

Form ND-1

Forms with additions and subtractions to include with the State Tax and without Standard deduction or itemized deduction. The taxpayer who needs an extension of time to file will be using Form ND-1.

Form ND-EZ

The taxpayer must be single or married filing jointly. The taxable income should be less than $100,000. Also, the taxpayer isn’t claiming any dependents.

PART-YEAR RESIDENT:

If the taxpayer was a part-year resident of North Dakota for that tax year, the taxpayer must file a North Dakota individual income tax return for the same tax year. Also, any derived gross income from any sources inside or outside North Dakota while you were a resident of North Dakota, and any North Dakota income sources while the taxpayer was a non-resident of North Dakota.

NON-RESIDENT:

If the taxpayer was a full-year non-resident of North Dakota for that tax year, you must file a North Dakota individual income tax return for that same tax year. You were a full-year non-resident if you were not a resident of North Dakota for any part of the tax year and do not meet the statutory 7-month rule.